News & updates

News & updates
Revised form T661 - Scientific Research and Experimental Development (SR&ED) Expenditures Claim
Form T661, Claim for Scientific Research and Experimental Development (SR&ED) Carried Out in Canada, has been revised. The new version, Form T661 (11), will become mandatory as of August 1st 2011. The following changes have been made:

  • A new line has been added to the preamble to emphasize that information requested in this form and documents supporting the expenditures claimed are prescribed information;

  • Lead-in for lines 235 to 238 has been revised for clarity;

  • Descriptions for lines 242 to 252 have been revised for clarity;

  • Former Section E in Part 2 has been removed;

  • A new part (Part 6) containing a table has been added for claimants to provide a list of all projects claimed in the tax year including their associated costs;

  • Lead-in for lines 632 to 638 has been revised for clarity.

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