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

Overhead Cost Proxy method Estimation method - 55% of salaries or wages claimed Easier than Traditional Method Can be more generous than accounting methods Overhead Cost Traditional method Exact accounting method Directly related to conducting SR&ED that would not be incurred if SR&ED was not conducted - incremental Directly attributable to providing premises, facilities or equipment to conduct ..

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..

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..

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

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