SR&ED Salary and Wage Expenditures
2023. 10. 8. 22:46ㆍSR&ED
Salaries and wages are one of the eligible expenditure categories that businesses can claim as part of their SR&ED tax credit applications.
T4’d Employees
- Directly engaged in SR&ED
- Some allowance for first-level supervision
- Must be paid within 180 days of the end of the tax year
Specified Employees
- Directly engaged in SR&ED
- Owns is related to someone who owns or owns together with a related person, at least 10% of the shares of any class of the corporation or a related corporation
- Maximum allowable - 5X Year's Maximum Pensionable Earnings
'SR&ED' 카테고리의 다른 글
| SR&ED Contract Expenditures (0) | 2023.10.09 |
|---|---|
| SR&ED Material Expenditures (0) | 2023.10.09 |
| Allowable SR&ED Expenditures (0) | 2023.10.08 |
| Characteristics of an SR&ED Project (0) | 2023.10.06 |
| An SR&ED Project Start and End (0) | 2023.10.05 |