Changes to SR&ED claim form

CRA is to publish a new Form T661, the SR&ED claim form, in October. Along with the changes in rates for 2014, there will also be changes to Part 2, the section for technical description of the work being claimed.

This is necessary because while the Eligibility paper, and the other new guidance documents, discuss scientific uncertainty as a necessary element of eligible scientific research, there is no mention of scientific uncertainty on the current form, and no way for claimants to include that information in their submission.

The announcement does refer to three questions (not five), but mentions they will be re-ordered for more consistency with the Eligibility paper.

The announcement is at