Guide to SR&ED

The definitive guide to the technical aspects of Canada’s R&D tax credit program. Written primarily for the people who are responsible for the R&D, and for demonstrating its eligibility. In contrast to official publications on the subject, this guide is clear and specific, and provides an insider’s insights into the working of the program. It includes chapters on eligibility, project definition, documentation, the review process, and what and how to file, including a line-by-line guide to the technical section of the SR&ED claim form. 

The author has wide experience with the program, both from within the Canada Revenue Agency’s SR&ED Directorate and from the private sector. This guide will help program users identify work that meets the criteria for SR&ED, establish its eligibility, assemble supporting evidence, and understand the review process.