Developments

Developments: Scientific Research and Experimental Development (SR&ED) — Administrative Second Review

Is your company facing difficulties during a SR&ED technical and or financial review of your claim? This PwC Developments issue provides claimants with a helpful three-step process.

Developments: Scientific Research and Experimental Development (SR&ED): Enhancing Global Competiveness

Many countries are enhancing their R&D programs and moving to catch up with Canada’s SR&ED program. To stay competitive, Canada must continue to improve and adapt to changing economic conditions.

Developments: CRA Provides Relief for Claims with More than 20 Projects

This issue of Developments discusses new relief for claims under form T661 of the Scientific Research and Experimental Development (SR&ED) Expenditures Claim.

Developments: Contract Payments and their Complexities -- A Refresher

Identifying a contract payment can be difficult and may have a significant effect on a SR&ED claimant’s entitlement. PwC’s Developments discusses the CRA’s contract payment rules.

Developments: SR&ED Planning for Ontario Corporate Tax Harmonization

This Developments issue highlights the key and opportunities issues facing SR&ED claimants after the harmonization of the Ontario and federal corporate tax systems.

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

This edition of Developments provides details on the nature of the T-661 changes and its implications for taxpayers who make SR&ED claims.

Developments: Revised SR&ED Claim Form (Form T661): What to Expect

Form T661 is a critical part of any scientific research and experimental development (SR&ED) claim. This edition of Developments highlights changes that can be expected in the revised form.

Developments: Scientific Research and Experimental Development (SR&ED) Work Outside Canada

The following Developments issue discusses an important tax policy change to the scientific research and experimental development investment tax credit program introduced in the 2008 federal budget.