Our SR&ED Tax Publications

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PwC's SR&ED tax publications discuss federal, provincial and territorial R&D tax incentives, and how your business can benefit from these incentives.

Tax Insights: SR&ED Form T661 revised: Claim preparer information required
On October 31, 2013, the Canada Revenue Agency released revised Form T661, Scientific Research and Experimental Development Expenditures Claim, which contains new Part 9 – Claim preparer information. The revised form is required for claims filed starting January 1, 2014.

Tax insights: Introduction of a refundable tax credit for the integration of Information Technologies in manufacturing SMEs (No. 2013-14)
The objective of this new program from the Quebec Government is to support Quebec manufacturing companies that want to invest in technology and integrate IT in their business processes by offering a refundable tax credit pertaining to expenditures on qualified management software package.

SR&ED Tax clip: 2013 Provincial and territorial R&D tax credits (June 20, 2013)
Summary of rules for provincial and territorial R&D tax credits.

SR&ED Tax clip: Federal investment tax credits for R&D and property: 2011 - 2013 (June 20, 2013)
Read our summary of federal investment tax credits for R&D and property for 2011 - 2013.

Tax Insights: Does your documentation reflect the five questions?
To support a scientific research and experimental (SR&ED) claim, contemporaneous documentation should reflect the current 5-question assessment approach – a refinement of the three-criterion approach.

SR&ED Tax clip: 2012 Provincial and territorial R&D tax credits – Updated for Quebec's November 20, 2012 budget (March 12, 2013)
Canada offers one of the most favourable packages of R&D tax incentives among the major industrialized countries. This SR&ED Tax Clip provides a summary of rules for provincial and territorial R&D tax credits.

SR&ED Tax clip: Federal investment tax credits for R&D and property: 2011 - 2012 (October 12, 2012)
Read our summary of federal investment tax credits for R&D and property for 2011 - 2012.

SR&ED Tax clips: 2011 Provincial and territorial R&D tax credits (October 14, 2011)
Canada offers one of the most favourable packages of R&D tax incentives among the major industrialized countries. In addition to the federal incentives, taxpayers carrying on R&D can also benefit from provincial or territorial tax credits.

SR&ED Tax clips: Federal investment tax credits for R&D and property: 2011 (October 14, 2011)
Canada offers one of the most favourable packages of R&D tax incentives among the major industrialized countries. To help individuals and corporations maximize their potential R&D tax incentives, this SR&ED Tax clip includes a summary of the rules for federal tax credits.