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

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Revised T661 FormImpact of changes:• In describing the obstacles encountered, the descriptionshould focus on the shortcomings and/or limitations of thecurrent state of technology preventing the development ofthe new or improved capability.• In this context, the description should include thetechnological problems and unknown elements that had to beremoved while attempting to achieve the technologicaladvancement(s) identified.
Revised T661 FormImpact of changes:• In describing the scientific and/or technical content, thedescription should focus on the systematic investigationundertaken to resolve technological obstacles to achieve thetechnological advancement.• It should clarify the hypothesis formulated, the testing of thishypothesis through experimentation and/or analysis, andprovide a statement of logical conclusions derived as a directresult of the experimentation and/or analysis activitiescompleted.• Activities described are required to be performed or directedby qualified personnel.
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 and 24: Eligible ActivitiesSR&ED Does NOT I
Page 25 and 26: Eligible Activities• What disting
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: Revised T661 FormImpact of changes:
Page 51 and 52: 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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