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

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

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Revised T661 FormOther changes:• Additional <strong>in</strong>formation requirements:– Whether the SR&<strong>ED</strong> work is undertaken jo<strong>in</strong>tly or <strong>in</strong> collaboration withanother party– Selection of field of science or technology code from a predef<strong>in</strong>ed list– Identification of the project as Scientific Research or ExperimentalDevelopment– Identification of the type of facility where the SR&<strong>ED</strong> is undertaken (i.e. labor commercial facility)– Identification of the “creation” or “improvement of exist<strong>in</strong>g”“materials/device/products” or “processes”– Identification of external consultants that prepared the SR&<strong>ED</strong> claim– Identification of available support<strong>in</strong>g documentation – tick the box

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