SR&ED Program archives – 2011

This Scientific Research and Experimental Development (SR&ED) Program archives page for 2011 is organized by date.

[2011-12-31]
Summary of Provincial and Territorial Research & Development (R&D) Tax Credits

[2011-12-31]
Federal SR&ED Legislative Proposals Status as at December 31, 2011

[2011-12-22]
Public Consultations – Materials for SR&ED Policy (Draft) This draft policy is no longer available, as the 60 day consultation period is over.

[2011-12-22]
Public Consultations – SR&ED Policy on the Development of an Asset (Draft) This draft policy is no longer available, as the 60 day consultation period is over.

[2011-12-22]
Public Consultations – SR&ED Policy on Running Production Trials (Draft) This draft policy is no longer available, as the 60 day consultation period is over.

[2011-09-30]
Federal SR&ED Legislative Proposals Status as at September 30, 2011

[2011-09-22]
Public Consultations – Pool of Deductible SR&ED Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-09-22]
Public Consultations – Recapture of SR&ED Investment Tax Credit Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-09-22]
Public Consultations – SR&ED Claims for Partnerships Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-09-22]
Public Consultations – SR&ED Investment Tax Credit Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-09-22]
Public Consultations – Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-08-19]
Federal Legislative Proposals Status as at June 30, 2011

[2011-08-12]
Summary of Provincial and Territorial R&D Tax Credits

[2011-07-25]
Message regarding The SR&ED Technical Review: A Guide for Claimants

[2011-07-18]
Claim Review Manual (CRM) – severing recommendations revised

[2011-06-20]
Public Consultations – Assistance and Contract Payments Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-06-20]
Public Consultations – Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-06-20]
Public Consultations – Policy on the Eligibility of Work for SR&ED Investment Tax Credits (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-06-20]
Public Consultations – SR&ED Overhead and Other Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-06-20]
Public Consultations – Prescribed Proxy Amount (PPA) Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-06-20]
Public Consultations – Traditional and Proxy Methods Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-05-03]
Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim

[2011-05-03]
Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim

[2011-05-03]
Revised – Clickable Form T661, SR&ED Expenditures Claim

[2011-05-03]
Revised – Example of Form T661, SR&ED Expenditures Claim

[2011-05-03]
Revised – Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED

[2011-03-16]
Public Consultations – SR&ED Capital Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-03-16]
Public Consultations – SR&ED Lease Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-03-16]
Public Consultations – SR&ED Salary or Wages Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-03-16]
Public Consultations – SR&ED Shared-Use-Equipment Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-03-04]
Federal Legislative Proposals Status as at December 31, 2010

[2011-02-17]
Summary of Provincial and Territorial R&D Tax Credits