Developments: Scientific Research and Experimental Development (SR&ED): Latest Version of Form T661 and Guide

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On June 2, 2010, the Canada Revenue Agency released the 2010 version of:

  • Form T661, “Scientific Research and Experimental Development (SR&ED) Expenditures Claim”; and
  • Guide (T4088, Rev 10) to Form T661.

SR&ED claimants will welcome the revised guide because it addresses some of the concerns raised by claimants, practitioners and the industry following revisions to Form T661 and the guide made in fall 2008. Some of the modifications that could help taxpayers when filing their SR&ED claims are outlined in the PDF below.


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