분류 전체보기(23)
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SR&ED Documentation and Other Supporting Technical Evidence
Meeting Notes Photos of Whiteboard Notes Literature Review Protocol Experimental Design Raw Data Photos with a Date Notebooks or Lab Notes Analysis Results Progress Reports or Final Reports Other Supporting Evidence
2023.10.05 -
Is There SR&ED?
Relating SR&ED to Form T661 Line 242 What scientific or technological uncertainties did you attempt to overcome? Line 244 What work did you perform in the tax year to overcome the scientific or technological uncertainties described in line 242? Line 246 What scientific or technological advancements did you achieve or attempt to achieve as a result of the work in line 244? Form T661 https://www.c..
2023.10.04 -
SR&ED IT Specific Work Generally Ineligible
Trouble-shooting, debugging and fine-tuning Trial and error without an experimental plan Using or integrating third-party software such as APIs, GUI builders, or report generation tools Business App customization including GUI customization Data generation Porting software Format translations and interface optimization Performance optimization Commissioning-type tasks are performed when a produc..
2023.10.04 -
SR&ED Excluded Work
Market research or sales promotion Market research, advertising, and sales promotion primarily aimed at marketing or selling products or services are not eligible for SR&ED. Quality control of materials, devices, products or processes Quality control or quality assurance activities that focus on maintaining the quality or consistency of existing products or processes without seeking technologica..
2023.10.04 -
SR&ED Eligible Support Work
Engineering Design Operations research Mathematical analysis Computer programming Data collection Testing Psychological research Work with respect to the eight categories listed above does not constitute SR&ED on its own. However, if it is commensurate with the needs and directly in support of basic research, applied research, or experimental development work undertaken in Canada, it falls withi..
2023.10.04 -
SR&ED Eligible Work
Experimental development Work undertaken for the purpose of achieving technological advancement for the purpose of creating new, or improving existing, materials, devices, products or processes, including incremental improvements More than 85% of SR&ED claims fall under experimental development Applied research Work undertaken for the advancement of scientific knowledge with a specific practical..
2023.10.03