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, likely to be released soon. The Canada Revenue Agency (CRA) is also expected to introduce e-filing of project descriptions. While the fundamentals will remain unaffected, these initiatives will have important implications for taxpayers that make SR&ED claims.

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