A Practical Guide to SR&ED in 2011 - CCH Canadian

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Eligible Activities• Eligible SR&ED criteria require all of the following:– Scientific or Technological Advancement– Scientific or Technological Obstacles or Uncertainties– Scientific or Technical Content• The claim must describe:1. Objectives of the project2. Advancements sought3. Obstacles encountered and not resolved with standard practices4. Work performed to overcome the obstacles5. Outcome and knowledge/capabilities gained24
Eligible Activities• What distinguishes SR&ED from R&D in the businesssense?• R&D often includes market analysis, productdevelopment, packaging, consumer testing through toproduct launch• SR&ED is the eligible technical project within thebusiness project that is undertaken to address specificscientific or technological obstacles in systematicmanner
Page 1 and 2: A Practical Guide to SR&ED in 2011-
Page 3 and 4: Presenter -Albert de LucaAlbert is
Page 5 and 6: Presenter -Joanne HauschJoanne is a
Page 7 and 8: SR&ED Program BackgroundSize of the
Page 9 and 10: SR&ED Program BenefitsSR&ED drives
Page 11 and 12: SR&ED Program Benefits• Deduction
Page 13 and 14: SR&ED Program Benefits• Refundabl
Page 15 and 16: SR&ED Program Benefits• Qualified
Page 17 and 18: SR&ED Expenditure LimitTaxable Inco
Page 19 and 20: SR&ED Expenditure LimitFederal Expe
Page 21 and 22: Eligible ActivitiesWhat is scientif
Page 23: Eligible ActivitiesSR&ED Does NOT I
Page 27 and 28: SR&ED Expenditures• Expenditures
Page 29 and 30: SR&ED Expenditures• There are 2 m
Page 31 and 32: SR&ED Qualified Expenditures• Qua
Page 33 and 34: SR&ED Qualified Expenditures• Pre
Page 35 and 36: Provincial Update• British Columb
Page 37 and 38: Provincial Update• Saskatchewan
Page 39 and 40: Provincial Update• Ontario• Inn
Page 41 and 42: Provincial Update• Quebec- Basic
Page 43 and 44: Provincial UpdateOther Jurisdiction
Page 45 and 46: Revised T661 FormPrior to 2009• N
Page 47 and 48: Revised T661 FormImpact of changes:
Page 53 and 54: Revised T661 FormStandardManufactur
Page 55 and 56: Recent DevelopmentsConsolidation of
Page 57 and 58: Recent Developments• On October 1
Page 59 and 60: Recent Developments• The challeng
Page 61 and 62: Questions?Please visitwww.cch.ca/Ex

A Practical Guide to SR&ED in 2011 - CCH Canadian

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