SCIENTIFIC
RESEARCH & EXPERIMENTAL DEVELOPMENT
SR&ED
INVESTMENT TAX CREDITS |
SERVICES |
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SCIENCE
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TECHNOLOGY
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PREPARATION
OF SR&ED CLAIM
- SR&ED policies, practices, standards,
and guidelines
- SR&ED planning
- SR&ED
organization, configuration, and structuring
- SR&ED scope, rationale, methodology, verification, and
compliance
- Preclaim Project Review (PCPR) --
eligibility of R&D
- SR&ED claim process: Technical Parts 2 and 4 of Form T661 - Scientific and
Technological Project Information
- SR&ED
documentation
- SR&ED review, audit, and dispute
resolution.
SPECIALIZED
FIELDS OF RESEARCH
- Software development
- Digital systems
- e-Business/e-commerce
- Internet applications
- Transaction systems
- e-Publishing
- Knowledge bases
- Artificial intelligence
- Robotics
- Automation
- Infrastructure.
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SR&ED
CLAIM: FORM T661
- TECHNICAL PARTS 2 AND 4
A successful SR&ED claim
must meet the requirements of regulation. The following
information is adapted from Form T661 and Guide
to Form T661.1-2
PART 2: DETAILED PROJECT DESCRIPTION
- Scientific or technological
objectives
- Verifiable, quantitative
objectives of scientific or technological work.
- Scientific or technological
advancements
- Acquisition of knowledge
advancing science or technology.
- Scientific or technological
uncertainties
- Nature of the uncertainty
- Systematic investigation
used to remove the uncertainty
- Identification and
analysis of technological issues, factors, risks, and problems
- Support for statement of
uncertainty and risks.
- Work performed -- systematic
investigation
- Nature of
the investigation
- Hypotheses formulated
- Scientific
methodology used
- Experimental
or analytical testing
- Experimental
results -- analysis and interpretation
- Conclusions -- progress made toward
achieving S&T objectives.
Work performed -- activities
- Technological
planning
- Development
of technological strategies
- Management/supervision
of technical support
- Overhead
activities - long-term planning of SR&ED activities;
technological staffing/training; technical maintenance.
- Supporting technical
documentation
- Planning
and review of technical records
- Documentation
- objectives of project, work carried out, project’s
conclusions
- Analysis
of problems - design
documents, drawings, test data and results, progress and
status
reports, laboratory notes, diaries, chronological records,
electronic files
- Technical
publications
- Job
descriptions
- ASA and
SUE equipment used for SR&ED
- SR&ED
contracts.
PART 4: BACKGROUND INFORMATION |
Sources:
1 T661 Claim for Scientific Research and
Experimental Development (SR&ED) Expenditures Carried on
in Canada. Ottawa, ON: Canada Customs and Revenue Agency,
December 27, 1999. PDF document at
http://www.ccra-adrc.gc.ca/E/pbg/tf/t661eq/README.html.
2 T4088 Claiming Scientific Research and
Experimental Development Expenditures - Guide to Form T661.
Ottawa, ON: Canada Customs and Revenue Agency, January 10,
2000. PDF document at http://www.ccra-adrc.gc.ca/E/pub/tg/t4088eq/README.html.
3 Guide to Conducting a Scientific Research and
Experimental Development Review. Part I: The Technical Review.
Prepared by the SR&ED Directorate, Canada Customs and
Revenue agency in co-operation with industry partners and
stakeholders. Ottawa, ON: Canada Customs and Revenue Agency,
January 14, 2000. HTML document at http://www.ccra-adrc.gc.ca/taxcredit/sred/oc-man-e.html.
4 Scientific Research and
Experimental Development -- Administrative Guidelines for
Software Development. No. 97-1. Ottawa, ON: Canada Customs and Revenue Agency,
February 28, 1997. HTML document at http://www.ccra-adrc.gc.ca/taxcredit/sred/858a-e.html.
Information Circular at http://www.ccra-adrc.gc.ca/E/pub/tp/ic97-1et/ic97-1e.txt.html.
5 Industrial Program Research Assistance (IRAP)
Financial Assistance. Ottawa, ON: National Research
Council Canada, 2000, at http://www.nrc.ca/irap/finance.html.
6
National Research
Council Canada, Ottawa, ON, 2000. Website at http://www.nrc.ca.
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FOCUS
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- SR&ED
Uncertainty and Risks
- SR&ED
Decision Factors
- SR&ED
Claim Process
Specialized
Fields of Research:
- Software
Development
- Digital
Systems
- e-Commerce/e-Business
- Internet
Applications
- Transaction
Systems
- e-Publishing
- Knowledge
Bases
- Artificial
Intelligence
- Robotics
- Automation
- Infrastructure.
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OBJECTIVES
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- Successful
SR&ED ITC Claim
- "Right
Risks"* Selection and Management
- Wealth
Creation through Innovation
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PRINCIPLES
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- Objectivity
- Integrity
- Modern
Scientific Method
- Confidentiality
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SERVICES
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- SR&ED
Policies, Practices, Standards, and Guidelines
- SR&ED
Planning
- Structuring,
Configuration, and Organization of S&T Work
- Planning
of the SR&ED Claim Process
- Preparation
of Technical Parts of SR&ED Claim
- Preparation
of Detailed Scientific and Technological Project Information -
Objectives, Advancements, Uncertainties, Systematic Investigations,
Support Documentation
- Assistance
with SR&ED Review, Audit, and Dispute Resolution
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The notion of "right risks" is discussed in Peter F.
Drucker's Technology Management and Society. Peter F.
Drucker, 1958-59, 1961, 1966-67, 1970. New York, NY: Harper
& Row, Publishers, Inc., 1977, at 132.
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Last modified:
December 10, 2007 07:50:36 PM
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