CRA Website
https://www.canada.ca/en/revenue-agency.html
CRA T4088 – SR&ED Expenditures Claim – Guide to Form T661
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4088.html
Policies on Eligibility of SR&ED expenditures
CRA December 2012 CRA Policy Statements
In 2012 the CRA conducted a comprehensive review of the SR&ED policies and procedures. This endeavor was known as the “SR&ED Policy Review Project”. The objective of the SR&ED Policy Review Project was to consolidate and clarify the existing SR&ED policies and guidance documents and present the information in a more user-friendly way. The CRA conducted public consultations involving SR&ED claimants and other stakeholders to ensure all perspectives and ideas were considered in the final presentation of the new SR&ED Policies. The following is a list of the resultant policies (Released on December 18, 2014):
Policy Statements:
- Eligibility of Work for SR&ED ITC’s Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/eligibility-work-investment-tax-credits.html
- SR&ED while Developing an Assets Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/while-developing-asset.html
- SR&ED During Production Runs Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/production-runs-policy-1.htmll
- A brief history of the definition of SR&ED
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/a-brief-history-definition.html
- A brief history of the guidance on the eligibility of work
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/a-brief-history-guidance-on-eligibility-work.html
Policies on SR&ED expenditures and the calculation of SR&ED ITCs
- SR&ED Filing Requirements Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/filing-requirements-policy.html
- Traditional and Proxy Methods Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/traditional-proxy-methods-policy.html
- SR&ED Salary or Wages Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/salary-wages-policy.html
- Materials for SR&ED Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/materials-policy.html
- Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/contract-expenditures-performed-on-behalf-a-claimant-policy.html
- SR&ED Lease Expenditures Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/lease-expenditures-policy.html
- SR&ED Overhead and Other Expenditures Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/overhead-other-expenditures-policy.html
- Third-Party Payments Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/third-party-payments-policy.html
- SR&ED Capital Expenditures Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/capital-expenditures-policy.html
- Pool of Deductible SR&ED Expenditures Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/pool-deductible-expenditures-policy.html
- Total Qualified SR&ED Expenditures for ITC Purposes Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/total-qualified-expenditures-investment-tax-credit-purposes-policy.html
- Prescribed Proxy Amount Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/prescribed-proxy-amount-policy.html
- SR&ED Shared-Use-Equipment Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/shared-use-equipment-policy.html
- Assistance and Contract Payments Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/assistance-contract-payments-policy.html
- SR&ED Investment Tax Credit Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/investment-tax-credit-policy.html
- Recapture of SR&ED Investment Tax Credit Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/recapture-investment-tax-credit-policy.html
- SR&ED Claims for Partnerships Policy
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/claims-partnerships-policy.html
- SR&ED Claims made for Physicians and Medical Professional Corporations
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/claims-made-physicians-medical-professional-corporations.html