The New SR&ED Technical Audit
Friday, November 19th, 2010
Further to changes in the SR&ED legislation announced earlier in the year, the CRA released the new “Claims Review Manual” (“CRM”) on June 1, 2010, along with a claimant guide to the CRM. The claimants guide can be found at: http://www.cra-arc.gc.ca/txcrdt/sred-rsde/pblctns/tchrvw-eng.html Along with an overview of the CRM’s technical requirements for any claim to be [...]
Scientific Research & Experimental Development Audit Trends
Tuesday, March 2nd, 2010
Greg Rawn, CA, CBV The CRA recently changed its prescribed form as it relates to claiming investment tax credits from research and development (R&D) in Canada. The main form – T661, and supplemental schedules were updated to improve filing efficiency by taxpayers, and facilitate the future electronic filing of forms. The change coincided with increases [...]
