October 31, 2013
Changes to the T4088 – Guide to Form T661
The T4088, Guide to Form T661 has been revised to reflect changes to the new Form T661 (13).
The guide has been updated to be consistent with the consolidated SR&ED policy documents released in December 2012
The CRA have revised the line descriptions throughout the guide to ensure the content is consistent with the SR&ED policy papers.
The new formula used at line 820 to calculate the Prescribed Proxy Amount has been introduced in the latest version of the guide.
The new Part 9 used to capture SR&ED claim preparer information has been introduced in the latest version of the guide.