CRA have today posted the new T661 form, required as of January 1st 2014. There's also a revised Guide to Form T661 on the website. The main changes to the claim form are revision of the text-box questions in Part 2, and introduction of a new section on claim preparer information.
In Part 2, the old Sections B and C are now combined. There are three questions - Q1 is on uncertainty, for 350 words; Q2 is Work Done, in 700 words; and Q3 allows 350 words for an explanation of why the project would amount to an advancement in science or technology. With these changes, the distinction between Scientific Research and Experimental Development loses the importance it has had for the last few years - the question is asked only "for statistical purposes" and wrt the claim in general, rather than individual projects. The emphasis now is on uncertainty and the work carried out to overcome it.
There is a new Part 9, for some quite detailed claim preparer information. There are four types of fee arrangement to choose from - contingency, hourly rate, daily rate, and flat fee. "Other" arrangements have to be described in ten words or less. Rates and percentages are to be supplied. The dollar amount of total fee payable is also required, and from the example provided it is clear that, for contingency arrangements, this means the fee that would be charged if the claim is allowed in full.
The new Form T661 is here.