SREDX(19)
-
Allowable SR&ED Expenditures
Salaries and Wages Salary and Wage Expenditures refer to the eligible expenses associated with the compensation paid to employees directly involved in conducting SR&ED work. For additional details on salary and wage expenditures, kindly consult https://sredx.tistory.com/entry/Salary-and-Wage-Expenditures SR&ED Salary and Wage Expenditures Salaries and wages are one of the eligible expenditure ca..
2023.10.08 -
Characteristics of an SR&ED Project
Non-SR&ED SR&ED Predictable or unexplored outcome Unknown outcome with absolute risk of technological failure if solution not found. Troubleshooting, trial & error, optimization of known parameters Experimental Known concepts New concepts Accesses existing knowledge/abilities Creates new knowledge/abilities Solves typical/routine problems Solves unusual problems Uses existing knowledge Seeks new..
2023.10.06 -
An SR&ED Project Start and End
START Scientific or technological uncertainties are identified END Advancement has been achieved and uncertainty has been resolved or Advancement was attempted but uncertainty could not be resolved
2023.10.05 -
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