October 31, 2013
Changes to Form T1145 – Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm’s Length
The CRA have revised the form to accommodate the legislative changes coming into effect on January 1, 2014. The new version, Form T1145 (13), is effective as of the date of release.
The following change has been made to the form:
A note has been added to line 020 for clarity.