Table of Contents
SR&ED Accounting Considerations Larry Johnson, BSc, CA
Where Tax & Science Meet
SR&ED Benefits
SR&ED Benefits
Program Requirements
Program Requirements
Defining SR&ED
Defining SR&ED
Defining SR&ED
Eligible Fields of Science
Eligible Fields of Science
Defined Ineligible Activities
Criteria for Eligibilty
Technological uncertainty
Technological uncertainty
Technological Advancement
Technological Content
Technical Submissions
Technical Submissions
Technical Submission
Identifying SR&ED Activities
Accrued Expenses
SR&ED Best Practices
SR&ED Best Practices
Documentation
Documentation
Financing Issues
Financing Issues
Thank You
|
Author: Marilyn Kuntz
|