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Developments: The CRA Revises Form T661 Requirements – Back to Top 20 Projects
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The Canada Revenue Agency (CRA) announced that Scientific Research and Experimental Development (SR&ED) Investment Tax Credit claimants with more than 20 SR&ED projects in a taxation year can continue to file SR&ED project technical information for only the 20 largest projects in dollar value until further notice. The change will benefit corporations with numerous SR&ED projects such as those in the automotive, pharmaceutical and manufacturing sectors.
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