  Research & development |
This keyword opens the SR&ED group that should be used for purposes of completing form T661 and the Quebec RD-222, based on the SR&ED method selected.
The following options are applicable for the keyword SR&ED.
Select "Yes" if a claim preparer engaged in any aspect of the preparation of this SR&ED claim.
The following options are applicable for the keyword ClaimPreparer.
Enter the name of company or individual who prepared this claim.
Enter the business number of corporation. Enter "NR" if the corporation is not registered, an individual was entered or there is no business number.
Enter the corporation's Quebec enterprise number.
Select the billing arrangement code.
The following options are applicable for the keyword Billing-Code.
Enter the percentage the contingency fee is based on.
Enter the hourly rate, daily rate or flat fee arrangement (lump sum).
Use the keyword Oth-Arrangement to describe other billing arrangement (maximum 10 words).
Enter the total fee paid, payable or expected to pay. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword R&DPreparer to enter the name of the tax preparer who completed the SR&ED form.
Enter the name of the signing officer to print on the Quebec RD-222 form and the federal T661, if different from the signing officer entered in the Officer or Partners group. If no name is entered here, the signing officer entered in the Officer or Partners group will be printed on the forms.
Use the keyword Phone-R&D to enter the telephone number of the R&D signing officer of the partnership.
Use ContactR&D to enter the name of the contact person for SR&ED purposes. This information will appear on form 661.
Use ContactPhone to enter the telephone number of the contact person for purposes of SR&ED.
Use ContactFax to enter the fax number of the contact person for purposes of form T661.
Use ContactTech-R&D to enter the name of the contact person for technical information. This information will appear on form T661.
Use ContactTech-Phone to enter the telephone number of the contact person for technical information.
Use ContactTech-Fax to enter the fax number of the contact person for technical information.
Indicate the date on which the authorized signee will sign the SR&ED claim.
DT Max will allow you to enter separate classes (pools) for current SR&ED expenditures. Those entries will be used for purposes of calculations on form T661 and on the Quebec RD-222. :
The following options are applicable for the keyword SR&ED-ITC.
Use this keyword to enter the amount and type of each current SR&ED expenditure incurred. These expenditures are classified on le form T661 and Quebec RD-222 forms.
The following options are applicable for the keyword Curr-Exp.
Wages of non specified employees [F300] [Q16] Wages of nonspecified employees which are directly attributable to SR&ED, including wages, salaries and related benefits.
Wages of specified employees [F305] [Q17] Specified employees' wages which are directly attributable to SR&ED, including wages, salaries and related benefits.
Wages of non specified employees (work outside CA) [F307] Wages of nonspecified employees for work performed outside Canada.
Wages of specified employees (work outside CA) [F309] Wages of specified employees for work performed outside Canada.
Amounts deemed incurred [F310] [Q20] Amounts deemed incurred under subs. 78(4) of the ITA, related to SR&ED employees, (section 482 of QTA).
Unpaid amounts deemed not incurred [F315] [Q21] Unpaid amounts deemed not incurred under subs. 78(4) of the ITA, related to SR&ED employees, (section 482 of QTA).
Materials consumed in SR&ED [F320] [Q25] All materials consumed in the prosecution of SR&ED.
Materials transformed in SR&ED [F325] [Q27] All materials transformed in the prosecution of SR&ED.
Use [Alt-J] to enter different values for other jurisdictions.
Use this keyword to enter adjustments to the qualified SR&ED expenditures for purposes of determining the ITC on form T661.
The following options are applicable for the keyword SR&ED-Adj.
Unpaid current expenditures per ITA 127 (26) [F500] Unpaid current expenditures from previous years that are paid in the year under subsection 127(26) of the ITA. Do not include any amounts under subsection 78(4) of the ITA.
Unpaid current expenditures - deemed non incurred [F520] Current expenditures that are not paid within 180 days after the end of the taxation year in which they are incurred, are deemed not to be incurred in that year, but at the time they are paid. (ITA subsection 127(26).) Do not include any amounts under ITA subsection 78(4).
Reduction of expenditures - non arm's length [F542] Reduction of qualified expenditures for purchases of goods and services from non arm's length suppliers, excluding shared-use equipment under subsections 127(11.6) to (11.8) of the ITA.
80% of current expenditures - non taxable supplier [F528] Enter 80% of all amounts incurred after December 31, 2012 in respect of an SR&ED contract paid or payable to a person or partnership that is not a taxable supplier.
This situation usually occurs when a payer contracts out its SR&ED to an arm’s length performer.If the SR&ED contract expenditure is not paid or payable to or for the benefit of a taxable supplier, it is not a qualified SR&ED expenditure for investment tax credit (ITC) purposes.
Recapture of ITC [F453] [Q65] This amount represents any ITC recaptured in the previous taxation year that will increase the taxpayer's SR&ED pool for the current taxation year.
Use Assist-Cur to enter SR&ED government assistance for current expenditures. Enter amounts received as a positive and amounts repaid as a negative. These amounts will be deducted from or added to the current SR&ED qualified expenditures by DT Max for investment tax credit purposes.
The following options are applicable for the keyword Assist-Cur.
Provincial government assistance [F513] [Q76]
Other government assistance [F515] [Q76]
Non-government assistance [F517] [Q76]
< Select >
Use [Alt-J] to enter different values for other jurisdictions.
Use Assist-Con to enter the amount of contract payments that qualify as assistance. The amount entered will appear on line 517 of form T661.
Use Taxcrd-Ass to enter the amount of provincial SR&ED tax credits (eg. Quebec SR&ED), or non governmental assistance received for this expenditure. The amount entered will be deducted from the qualified expenditures. Use [Alt-J] to enter different values for other jurisdictions.
Use Assist-ITC.r to enter SR&ED assistance for current expenditures for ITC purposes. Enter amounts received as a positive and amounts repaid as a negative. These amounts will be deducted from or added to the current and capital SR&ED expenditures by DT Max for investment tax credit purposes.
The following options are applicable for the keyword Assist-ITC.r.
Provincial government assistance [F513] [Q76]
Other government assistance [F515] [Q76]
Non-government assistance [F517] [Q76]
< Select >
Use the keyword Exclud-Exp to enter the amount and type of SR&ED expenditures entered in the other SR&ED expenditure keywords, which are excluded qualified expenditures. Amounts entered here will be deducted from qualified SR&ED expenditures on form T661 and RD-222 forms.
The following options are applicable for the keyword Exclud-Exp.
Prescribed expenditures per Reg. 2902 [F530] For corporations which were not sole-purpose SR&ED performers, federal ITR 2902 previously disallowed prescribed expenditures (basically overhead). For taxation years commencing after February 22, 1994, this exception does not apply; sole-purpose SR&ED performers are no longer separately recognized.
Related to exempt income earned [F533] These are SR&ED expenditures relating to current year income which is exempt from part I tax; these expenditures are deductible from taxable income under ITA section 110.1 (gifts), and under expenditures specified in clause 194(2)(a)(ii)(A).
Specified for part VIII tax refund [F440] SR&ED expenditures which are specified for a part VIII tax refund are not deductible from net income as qualified expenditures. See ITA par. 37(1)(g). Amounts entered here will be included on line 247 of Schedule 32 (T661).
Covered by QTA 225 (c.1) [Q82] Amounts covered by paragraph c.1 section 225 of the ITA.
Benefits/advantages per QTA 225 (b.1) [Q76] Benefits or advantages which are obtained by a person where they may have been reasonably considered to have benefitted a party of the SR&ED project, are not deductible for Quebec purposes as SR&ED expenditures (see QTA 225(b.1)) on the RD-222 form.
ITC claimed per ITA 127(5) [Q70] Investment tax credits claimed under subsection 127(5) of the ITA for previous years and attributable to current SR&ED expenditures made before May 1, 1987.
Trust/partnership per ITA 127 (12.1) [Q73] Amounts claimed by a trust or a partnership under subsection 127(12.1) of the ITA, and attributable to current SR&ED expenditures made before May 1, 1987.
SR&ED tax credit granted by RQ for the year [Q71] Tax credits for SR&ED granted by Revenu Quebec for the year.
For current SR&ED expenditures, the previous year's ITC is deducted from the undeducted SR&ED expenditure pool..
Use the keyword Contractors to open the group to allow entry of data required on schedule F of form T661, and to indicate the type of relationship between the contractor and the partnership, (dealing at arm's length or at non arm's length) at the time when the SR&ED activities were performed.
The following options are applicable for the keyword Contractors.
Use the keyword Name.c to enter the name of the contractor that performed the SR&ED activities.
Use the keyword Street.c to enter the street of the contractor who performed the SR&ED activities.
Use the keyword Suite.c to enter the suite number of the contractor who performed the SR&ED activities.
Use the keyword City.c to enter the name of the city of the contractor who performed the SR&ED activities.
Use the keyword Province.c to enter the province of the contractor who performed the SR&ED activities.
The following options are applicable for the keyword Province.c.
Use the keyword PostCode.c to enter the postal code of the contractor who performed the SR&ED activites.
Use the keyword NEQ.c to enter the Quebec business number of the contractor who performed the SR&ED activites.
Use the keyword SIN.c to enter the social insurance number of the contractor who performed the SR&ED work.
This information will appear on Quebec form RD-222.
Use the keyword Ident-Num.c to enter the identification number of the contractor who performed the SR&ED work.
This information will appear on Quebec form RD-222.
For each contractor, enter the amount of contract expenditures incurred in the year (over $30 000 per contractor) with the keyword Contract.exp. If there is more than one SR&ED contract with the same contractor, enter the total of all contract expenditures incurred for the contractor.
The following options are applicable for the keyword Contract.exp.
Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword OtherCon.exp to enter the amount of contract expenditures for other contractors.
Use the keyword Other-Exp to enter overhead or other expenditures if you are not electing to use the proxy method.
The following options are applicable for the keyword Other-Exp.
Use [Alt-J] to enter different values for other jurisdictions.
Information on third parties to which SR&ED-related payments are made must be disclosed on federal form t1145 and part VII of form RD-222.
The keyword ThirdParty opens the group that will allow entry of third-party information.
The following options are applicable for the keyword ThirdParty.
Approved association [F711] [Q99]
Univ., college, other research inst. [F714] [Q99]
Canadian non profit SR&ED corp. [F712] [Q99]
Other Canadian resident corp. [F718] [Q99]
Granting councils [F716] [Q99]
The keyword Name.t should be used to enter the name of the third- party to which payments were made.
The keyword Street.t should be used to enter the street of the third-party to which payments were made.
Use the keyword Suite.t to enter the suite number of the third-party to which payments were made.
Use the keyword City.t to enter the city name of third-party to which payments were made.
Use the keyword Province.t to enter the city name of third-party to which payments were made.
The following options are applicable for the keyword Province.t.
Use the keyword State.t to select the state of the third party to whom payments were made.
Use the keyword Country.t to select the country of the third party to whom payments were made.
Use the keyword PostCode.t to enter the postal code of third-party to which payments were made.
Use the keyword ZIPCode.t to enter the US zip code of the third party to whom payments were made.
Use the keyword ForeignCode to enter the foreign postal code of the third party to whom payments were made.
Use the keyword Ident-Number.t to enter the identification number of the third party to whom payments were made.
Use the keyword Payment.t to enter the amount of payment to a third payment for SR&ED purposes.
The following options are applicable for the keyword Payment.t.
Use the keyword ArmsLength.r to indicate that the third-party payments are made to an arm's length recipient for purposes of form T1263.
The following options are applicable for the keyword ArmsLength.r.
Use the keyword Code.t to enter the name or code of the project for purposes of federal form T1145.
Use the keyword Category to indicate what type of payment was made to third-parties for purposes of form T1145.
The following options are applicable for the keyword Category.
The keyword Paymt-For.ex allows the partnership to briefly explain what the third-party payment is for, as required on form T1145.
The keyword Business.ex allows the partnership to briefly explain how the third-party SR&ED is related to a business that the partnership carries on, as required on form T1145.
The keyword Exploit.ex allows the partnership to briefly explain how the partnership is entitled to exploit the results of the third-party SR&ED, as required on from T1145.
Use the keyword Spec-Empl to enter the name of the specified employee that will be identified on schedule C of form 661.
The keyword Wages.s should be used to enter the total salaries or wages for the year (both SR&ED and other) for each specified employee. Do not include taxable benefits under sections 6 and 7 of the federal ITA, bonuses, remuneration based on profits, or an amount deemed incurred in the year under par. 78(4) of the federal ITA.
Use the keyword R&DTime-% to enter the percentage of time a specified employee spends on SR&ED in Canada. The maximum time an employee can spend on SR&ED activities is limited to 75%.
Use the keyword DaysEmploy to indicate the number of days in the fiscal year that the partnership employs the specified employee.
Use the keyword Remun-Adj to enter the amount of remuneration based on profits, bonuses, and taxable benefits under sections 6 and 7 of the federal ITA, and amounts deemed incurred in the year under subsection 78(4) of the ITA.
Note that this keyword is only relevant when using the proxy method.
The overall cap on PPA the partnership may claim on form T661 is limited to the expenses of the business minus certain specific deductions such as rent for a building, CCA and interest expense.
Use the keyword PPA-Limit to limit the prescribed proxy amount (PPA), if need be.
Note that this keyword is only available when the proxy method is used.
Use the keyword Fund-Sources to identify the sources of funds for SR&ED activities performed by the partnership. This information is required in step 7 of form T661.
The following options are applicable for the keyword Fund-Sources.
Internal [F600]
Can. parent, subsidiary, affiliate [F602]
Foreign parent, subsidiary, affiliate [F604]
Federal grants (non SR&ED tax funds) [F606]
Federal contracts [F608]
Provincial funding [F610]
Canadian SR&ED contract work [F612]
Foreign SR&ED contract work [F614]
Other Canadian funding [F616]
Other foreign funding [F618]
Indicate whether the work performed falls within the realm of Basic or Applied research (to advance scientific knowledge) or Experimental development (to achieve a technological advancement).
The following options are applicable for the keyword R&D-Activity.
Use the keyword #EMPLOYEES.R to identify the number and category of SR&ED employees, as requested in part 7 of form T661.
The following options are applicable for the keyword #Employees.r.
Scientists & engineers [F632]
Technologists & technicians [F634]
Managers & administrators [F636]
Other technical supporting staff [F638]
Enter the name of the project with the keyword SR&EDProject. This keyword opens the group which allows for entry of required information for purposes of part 2 of form T661.
Use the keyword Code.p to enter the project code used by the partnership for the SR&ED project.
Enter the start date of the SR&ED project with the keyword Start.p.
Enter the finish date of the SR&ED project with the keyword End.p
Use the keyword Field-Code to enter the field of science or technology code. This is a 7-character alphanumeric.
Indicate whether or not you made an SR&ED claim for this project in any previous year. If it is an on-going project from a predecessor company and it is the first claim for you, select line 210 (First claim for the project).
The following options are applicable for the keyword ProjectHistory.
Indicate whether any of the work of the SR&ED project was done jointly or in collaboration with other businesses. Do not include contractors that you hired to perform some or all of the work. Information regarding contractors will be requested on lines 267 to 269. Do not include other parties that contracted you to perform SR&ED. This information will be requested on line 266.
The following options are applicable for the keyword Joint-Work.
If any of the work was done jointly or in collaboration with other businesses, use the keyword Name-Bus to enter the name of the other business.
Use the keyword Bus-Num to enter the business number of the corporation.
Describe the scientific or technological uncertainies you attempted to overcome, uncertainties that could not removed using standard practice.
Describe the work performed in the tax year to overcome the scientific or technological uncertainties described above. Summarize the systematic investigation or search.
Describe the scientific or technologicial advancements achieved as a result of the work described above.
Use the keyword Preparer.s to indicate the preparer of the responses for Section B or Section C.
The following options are applicable for the keyword Preparer.s.
Employee directly involved in project [F253]
Other employee of the company [F255]
External consultant [F257]
Use the keyword Preparer-Name to enter the name of the individual who prepared responses for experimenatl development or basic or applied research.
Use the keyword FirmName to enter the name of the firm or company.
Use the keyword Bus-Num to enter the business number of the corporation.
Use the keyword Qualification to enter the qualifications/experience and position title of key employee directly involved in the SR&ED project.
Provide the names of three key employees directly involved in the project. A directly involved employee is an employee of the company that performed or directly supervised the SR&ED work described on line 244 or line 252. If you completed lines 253 and 254, do not repeat those names at line 260.
Use the keyword Qualification to enter the qualifications/experience and position title of key employee directly involved in the SR&ED project.
Use the keyword Other-Proj-Info to enter additional project information pertaining to SR&ED expenditure claims.
The following options are applicable for the keyword Other-Proj-Info.
SR&ED performed outside Canada [F265]
SR&ED carried out on behalf of another party [F266]
SR&ED performed by others [F267]
Use the keyword Name.sr to enter the name of individual or company who performed SR&ED, if other than one of your employees.
Use the keyword Bus-Num to enter the business number of the corporation.
Indicate what evidence you have to support your SR&ED claim. Check all items on the list that apply. If you have items or documents to support your claim that are not listed, check box 281. Do not submit these documents or items with your claim.
The following options are applicable for the keyword Evidence.
Project planning documents [F270]
Records of resources alloc./time sheets [F271]
Design of experiments [F272]
Project records, lab. notebooks [F273]
Design, system architecture, source code [F274]
Records of trial runs [F275]
Progress reports, meeting minutes [F276]
Test protocols, test data, analysis of test results [F277]
Photographs and videos [F278]
Samples, prototypes, scrap or other artefacts [F279]
Contracts [F280]
Other (specify) [F281]
Use the keyword Labour.p to enter the total labour cost of the SR&ED project.
Use the keyword Material.p to enter the total cost of materials consumed during the SR&ED project.
Use the keyword Contract.p to enter the total contract expenditures of the SR&ED project in the current fiscal year.
Use the keyword Overhead.p to enter the total overhead expenditures of the SR&ED project in the current fiscal year.
Use keyword Agreement to enter information relating to form T1145 - Agreement to allocate assistance for SR&ED between persons not dealing at arm's length.
The following options are applicable for the keyword Agreement.
Use the keyword Trans-Type to indicate whether the filing partnership is to be identified as the transferor or the transferee for puposes of the SR&ED agreement forms.
The following options are applicable for the keyword Trans-Type.
Use the keyword Contact.tt to enter the name of the individual, authorized signing officer or authorized partner of the filing partnership, if this information is different from the contact person in the SR&ED, Address or Officer group.
Use the keyword Title.tt to enter the title of the individual, authorized signing officer or authorized partner of the filing partnership.
The following options are applicable for the keyword Title.tt.
Use the keyword SignDate.tt to enter the signing date of the individual, authorized signing officer or authorized partner of the filing partnership.
Use the keyword Name.ts to enter the name of the transferor if the filing partnership is not the transferor. This keyword can also be used to enter the name of the transferee if the filing partnership is not the transferee.
Use the keyword BusNumber.ts to enter the business number of the transferor if the filing partnership is not the transferor. This keyword can also be used to enter the business number of the transferee if the filing partnership is not the transferee.
Use the keyword SIN.ts to enter the social insurance number of the transferor if the filing partnership is not the transferor. This keyword can also be used to enter the social insurance number of the transferee if the filing partnership is not the transferee.
Use the keyword PIN.ts to enter the partnership identification number of the transferor if the filing partnership is not the transferor. This keyword can also be used to enter the partnership identification number of the transferee if the filing partnership is not the transferee.
Use the keyword Street.ts to enter the civic number and street of the transferor if the filing partnership is not the transferor. This keyword can also be used to enter the civic number and street of the transferee if the filing partnership is not the transferee.
Use the keyword City.ts to enter the city of the transferor if the filing partnership is not the transferor. This keyword can also be used to enter the city of the transferee if the filing partnership is not the transferee.
Use the keyword Province.ts to enter the province of the transferor if the filing partnership is not the transferor. This keyword can also be used to enter the province of the transferee if the filing partnership is not the transferee.
The following options are applicable for the keyword Province.ts.
Use the keyword State.ts to enter the state of the transferor if the filing partnership is not the transferor. This keyword can also be used to enter the state of the transferee if the filing partnership is not the transferee.
Use the keyword PostCode.ts to enter the postal code of the transferor if the filing partnership is not the transferor. This keyword can also be used to enter the postal code of the transferee if the filing partnership is not the transferee.
Use the keyword ZIPCode.ts to enter the zip code of the transferor if the filing partnership is not the transferor. This keyword can also be used to enter the zip code of the transferee if the filing partnership is not the transferee.
Use the keyword For-Post.ts to enter the foreign postal code of the transferor if the filing partnership is not the transferor. This keyword can also be used to enter the foreign postal code of the transferee if the filing partnership is not the transferee.
Use the keyword Country.ts to enter the country of the transferor if the filing partnership is not the transferor. This keyword can also be used to enter the country of the transferee if the filing partnership is not the transferee.
Use the keyword YearEnd.ts to enter the taxation year of the transferor if the filing partnership is not the transferor. This keyword can also be used to enter the taxation year of the transferee if the filing partnership is not the transferee.
Use the keyword Contact.ts to enter the name of the person to contact at the transferor if the filing partnership is not the transferor. This keyword can also be used to enter name of the person to contact at the transferee if the filing partnership is not the transferee.
Use the keyword Title.ts to indicate the position of the officer signing the SR&ED agreement of the transferor if the filing partnership is not the transferor. This keyword can also be used to enter the position of the officer signing the SR&ED agreement of the transferee if the filing partnership is not the transferee.
The following options are applicable for the keyword Title.ts.
Use the keyword SignDate.ts to enter the signing date of the SR&ED agreement of the transferor if the filing partnership is not the transferor. This keyword can also be used to enter the signing date of the transferee if the filing partnership is not the transferee.
Use the keyword Current.ts to enter the current portion of the agreed upon amount of SR&ED assistance that is to be allocated for the purposes of form T1145.
Use the keyword Amended.ts to indicate that the SR&ED agreement is an amended one, if applicable.
The following options are applicable for the keyword Amended.ts.
Use the keyword Dir-Resolutions to indicate whether or not copies of the resolutions of the directors were submitted in a prior year.
The following options are applicable for the keyword Dir-Resolutions.
Use the keyword Year-Submitted to indicate the year that the copies of resolutions of the directors were submitted.
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ClaimPreparer 
Name.cl 
Bus-Number.cl 