October 31, 2013

Changes to Form T1146  – Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts 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 T1146 (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.