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


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

Welcome to Scitax

Knowledge and Publications

Scitax Bulletins

Scitax Whitepapers

Article Reprints

The Income Tax Act on SR&ED

SR&ED Court Cases and Jurisprudence

Technological Uncertainty: What is State of the Art?

Links to CRA Documents & Other External Resources

About Us

Rates & Rules

Provincial R&D Tax Credit Rates & Rules in Canada

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

Detail comparison of Ontario and Quebec provincial R&D tax credits @ 2015 [PDF]

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

Ontario Interactive Digital Media Tax Credit (General Information)

Ontario Interactive Digital Media Tax credit RULE CHANGES, November 2, 2015 [PDF]

What's New

Scitax Bulletin #69 - New Government Funding for Technology Business [PDF]

Scitax Bulletin #68 - Department of Finance Projects Decrease In SR&ED Payouts [PDF]

Scitax Bulletin #67 - CRA Appoints New Director General of SR&ED [PDF]

Easy Way Cattle Oilers Ltd. in Federal Court of Appeal November 2016 [PDF]

Scitax Bulletin #66 - Ottawa Tweaks SR&ED Legislation [PDF]

Scitax Bulletin #63 - Astounding Differences in Provincial 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