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.