Developments: Revised Form T661: Implications for Your Company’s SR&ED Claim

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The Customs Revenue Agency released a revised version of Form T661, Scientific Research and Experimental Development (SR&ED) on November 10, 2008. Our recent Developments — Revised SR&ED Claim Form (Form T661): What to Expect gave an accurate prediction of the amendments. These major changes are in Part 2 of the form, which deals with project information.

This edition of Developments provides details on the nature of the changes and the implications for taxpayers who make SR&ED claims.

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