Revised Optional SR&ED Filing Measure for T661

As of January 1, 2014, Part 9 of the Form T661 (13) for SR&ED must be completed with details about the claim preparer(s) involved. If any of the prescribed claim preparer information is missing, incomplete or inaccurate, a penalty of $1,000 may be assessed.

An optional T661 (13) filing measure has been introduced by the CRA. There are now two options available:

  1. Complete T661 (13) Parts 1-10 in its entirety, or
  2. Use the optional filing measure to file details about the billing arrangements separately
    1. Check the appropriate box at line 935 attesting to whether a claim preparer was engaged in any aspect of the preparation of the claim;
    2. Provide the name of each claim preparer – line 940;
    3. Provide each claim preparer’s business number – line 945;
    4. Certify that the information provided in this part is complete and accurate – line 970;
    5. Sign and date Part 9 – line 975.
    6. Omit the billing arrangement code, billing rate, other billing arrangement(s) or the total fee paid, payable or expected to pay – lines 950, 955, 960 and 965 respectively.
    7. Submit a separate paper copy of the T661(13), completing only Part 1 – General Information, and Part 9 – Claim preparer information.   Do not resubmit Parts 2 through 8 or Part 10 of the T661(13).
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