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

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Presenter –Natan Aronshtam• Natan is the Managing Director Global R&D andGovernment Incentives service line at Deloitte and alsoleads the Canadian R&D tax practice. Natan regularlyleads national and international engagements andserves many of the leading companies in Canada andaround the world.• Natan has extensive experience dealing with technologycompanies. Prior to joining Deloitte, Natan leadproduct development and R&D at a large internationaltechnology organization.• Natan is a frequent speaker and has presented to manyinternal and external audiences both in Canada andworldwide. He is also frequently featured on TV andprint media. In addition, Natan serves the boards ofdirectors of several large non‐profit organizations.Natan graduated from the University of Waterloo with aBachelor of Mathematics in Computer Science withElectrical Engineering Electives.4
Presenter –Joanne HauschJoanne is a recognized leader in Canada’sScientific Research and ExperimentalDevelopment Tax credit (R&D) Program withover 25 years’ experience in the field.Joanne is the Leader of the Deloitte R&Dpractice for Greater Vancouver. She hasextensive R&D experience in many differentbusiness sectors including informationtechnology, mining and metals processing, biosciences,pharmaceuticals, food processing andforest products. She has worked with the CRAon the Software Joint Industry Committee andhas assisted with joint training and policydevelopment.Joanne is an author of many papers and coursesfor the CTF, the CICA, ICABC and CGAAssociation and a frequent speaker on the topicof R&D.5
Page 1 and 2: A Practical Guide to SR&ED in 2011-
Page 3: Presenter -Albert de LucaAlbert is
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 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
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A Practical Guide to SR&ED in 2011 - CCH Canadian

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