SR&ED : SR & ED : SRED : T661 : Scitax Advisory Partners LP


... the full service R&D tax credit specialists

Welcome to Scitax

Knowledge and Publications

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Article Reprints

The Income Tax Act on SR&ED

SR&ED Court Cases and Jurisprudence

Links to CRA Documents & Other External Resources

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Rates & Rules

Astounding Differences in Provincial R&D Tax Credits [PDF]

Summary of provincial and territorial research & development (R&D) tax credits Canada Revenue Agency

Ontario Interactive Digital Media Tax Credit (General Information)

What's New

Scitax Bulletin #78 - CAE Appeals TCC Decision on $250M Government Loan [PDF]

Scitax Bulletin #77 - Tax Court Rules Government Loans Will Reduce R&D Tax Credits [PDF]

Scitax Bulletin #76 - PhD Post-docs Get Tax Break in Canada's 2021 Federal Budget [PDF]

Scitax Bulletin #75 - CRA Clarifies Some SR&ED Filing Deadlines Extended for COVID [PDF]

Scitax Bulletin #74 - Special COVID Deadline Extensions Do Not Apply to SR&ED [PDF]

Scitax Bulletin #73 - Bulletin 73 - New CRA Guidance on SR&ED Claims By Physicians [PDF]

Scitax Bulletin #72 - Budget 2019 Has Good News on R&D Tax Credits [PDF]

Knowledge and Publications:

Links to CRA & External Resources

CRA Publication SR&ED Filing Requirements Policy
CRA Pub 97-1 SRED Admin Guidelines for Software Development Feb 1997 [PDF]
WARNING: This publication is officially obsolete as of Dec 2012, however Exhibits A, B, D & D contained in it remain useful demarcations for the boundaries of SR&ED eligibility in the field of software development.
IC78-10R5 Books and Records Retention/Destruction
IC 01-1 Third Party Civil Penalties (planner and preparer)
CRA Publication S5-F1-C1 - Determining an Individual's Residence Status
OBRI (Ontario Business Research Institute Tax Credit) - Claim Form
OBRI (Ontario Business Research Institute Tax Credit) - Contract Information Form (2009 and later)
Master List of All CRA SR&ED Forms and Publications
Archive of Deleted and Expired CRA Forms and Policy Documents
CRA Form T661 - Scientific Research and Experimental Development (SR&ED) Expenditures Claim
CRA Publication T4088 Guide to Form T661
Summary of Provincial and Territorial R&D Tax Credits
Eligibility of Work for SR&ED Investment Tax Credits Policy
Table of maximum CPP pensionable earnings by year for calculation of 5 x CPP limit on specified employees
CRA Online BN / HST / GST Registration
CRA Payroll Deduction Calculator
CRA Form RC4409 - Keeping Records
CRA Form T2SCH31 - Investment Tax Credit - Corporations (2008 and later only)
CRA Form T2SCH566 - Sched 566 Ontario Innovation Tax Credit (2010 and later only)
CRA Form T2SCH508 - Ontario Research and Development Tax Credit (2009 and later tax years)
CRA Form T1263 E - Third Party Payments Form
GST / HST Rates by Province