5 Questions to Determine SR&ED Eligibility
The Canada Revenue Agency (CRA) has just released a new policy and procedures document in which it outlines five questions to determine eligibility of work for SR&ED investment tax credits. This approach supplements how the three criteria (scientific or technological advancement, scientific and technical content, and scientific or technological uncertainty) are applied by providing a logical order for assessing them.

Below are the five questions along with definitions from the CRA: Continue reading “5 Questions to Determine Eligibility for SR&ED Investment Tax Credits”

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