We welcome you to download the full case study or watch online:
RDBASE SR&ED Case Studies Course Oct 8 2015 (279 pages)
SLIDES FOR RDBASE Course Oct 8 2015 (209 pages)
| CONTENTS – Technical information (SR&ED) | |
| A | SR&ED PROGRAM BACKGROUND & OBJECTIVES |
| B | SR&ED ELIGIBILITY CRITERIA |
| C | CRA DRAFT PROJECTS (SEP. 2013) |
| D | PROJECT DESCRIPTIONS & COST SUMMARY |
| Financial information | |
| E | TAX CREDIT OVERVIEW |
| F | SR&ED WAGES |
| G | MATERIALS CONSUMED & TRANSFORMED |
| H | THIRD PARTY PAYMENTS |
| (Universities & Public Research Centres) | |
| I | SUBCONTRACTORS – Arm’s length & related parties |
| J | CAPITAL EQUIPMENT (>50% OR > 90% R&D) |
| K | FINANCIAL ASSISTANCE/CONTRACT SR&ED |
| L | UNPAID AMOUNTS |
| M | FOREIGN EXPENSES |
| N | OVERHEAD ALLOCATIONS OR PROXY ELECTION |
| Corporate tax planning | |
| O | TAX PLANNING – Development vs. research costs |
| P | TAX PLANNING – Pitfalls via partnerships |
| Q | TAX PLANNING – Opportunities for associated corporations |
| R | TAX PLANNING – Bonuses & Salary deferrals |
| S | FINANCIAL STATEMENT CONSIDERATIONS |
| Corporate tax SR&ED forms & summary of related tax effects | |
| T | TAX SUMMARY & SUPPORTING SCHEDULES |
| CRA | T661 / Sch.32 |
| Sch. 31 | |
| Sch. 1 | |
| Ont. | Ontario OITC |
| Ontario ORDTC | |
| Prior year ITC amounts (for sch. 1) | |
| U | TAX FILING PROCEDURES |