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Update – New prescribed form T661 released

R&D Tax Update, November 2008

The revised form T661 Claim for Scientific Research and Experimental Development (SR&ED) Carried out in Canada, as well as guide T4088, is now available on the website of the Canada Revenue Agency (CRA). The new form is in effect as of November 10, 2008. The CRA will only accept this revised version for fiscal years ending after December 31, 2008. For an SR&ED claim filed for a taxation year ending on or before December 31, 2008, the older version of the form will be accepted.

Deloitte analysis
Deloitte is hosting a webcast on the new T661 form on November 18, 2008, at 11:00 am, to discuss both the changes in the form and the changes that claimants will need to put in place. Please register for the webcast here.

We also invite you to read the October issue of R&D Tax Update which discusses the new form.

About R&D Tax
Opportunities, issues and developments affecting the federal and provincial scientific research and experimental development tax incentive programs.

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