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

Revised T661 FormImpact of changes:• Requirement for better documentation– Types of documentation: planning and design documents,resource allocation records (i.e. timesheets), lab notes,documented source code, records of trial runs,test/analysis reports, project meeting minutes andprogress reports, photographs, etc. (failure to producedisclosed available documentation during a CRA reviewmay result in full/partial denial of the claim and otheractions)• Supports electronic filing