SR&ED Documentation and Other Supporting Financial Evidence
2023. 10. 11. 11:53ㆍSR&ED
General
- Show how you arrived at the claimed amounts on T661
- List of items and amounts claimed, invoices, rationale
- Provide proof of payment
Salaries and Wages
- Separate SR&ED from non-SR&ED time
- Need to know what was done and by who for SR&ED
- Hours claimed for specific activities – weekly increments
Materials
- Rationale
Contracts
- Details of work done, IP ownership
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