Understanding the impact of the new streamlined approach to claim SR&ED expenses

To help you better understand the new process for claiming Scientific Research & Experimental Development (SR&ED) expenses for your clients, Chartered Professional Accountants of Canada (CPA Canada) is providing you with easy access to a key resource on this subject from Grant Thornton LLP.

The Canada Revenue Agency has revised its Form T661 Scientific Research & Experimental Development (SR&ED) Expenditures Claim, which is to be used for all SR&ED claims made on or after January 1, 2014. You can get up to speed on this updated form with this Grant Thornton article, “SR&ED update: Streamlining the SR&ED T661 Claim Form: How will it impact your claims?” Published in November 2013, it explains the main changes to the form and what it means for how you process your clients’ expense claims.


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