ARTICLE · 21 NOVEMBER 2013

Changes To The CRA Scientific Research And Experimental Development (SR&ED) Claim Form

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On October 31 2013 the CRA announced changes to the Scientific Research and Experimental Development claim form.

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On October 31 2013 the CRA announced changes to the Scientific Research and Experimental Development claim form. The modified T661 form accommodates legislative changes announced in the 2012 and 2013 budgets and the consolidated policy documents released in December 2012.

The revised form goes into effect as of January 1 2014.

There are three major changes that are reflected in this form:

A new Part 9 for accommodating mandatory disclosure on the claim preparer and billing arrangement.
A number of changes to Part 2 of the form to align with the consolidated policy documents released in December 2012.
Accommodate legislative changes from the 2012 budget with regards to the elimination of capital and lease expenditures, revised proxy rate to 55% and the revised base tax credit rate from 20% to 15%.

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