SR&ED Crash Course 2015

We welcome you to download the full case study or watch online:

RDBASE SR&ED Case Studies Course Oct 8 2015 (279 pages)

Course videos (Youtube)

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

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