It’s a new year and it helps to go into it with a clear head. If you can get past one common point of confusion, then your 2015 could turn out that much brighter. Common misconception: Accepted as filed = SR&ED-eligible work Since the process of claiming SR&ED appears labyrinthine and frustrating to the…
DetailsSome tax offices and Research and Technology Advisors (RTAs) of the Canada Revenue Agency (CRA) in the Greater Toronto Area are demanding that SR&ED Claimants fill out a non-prescribed (read, unauthorized and unofficial) form called a “Development Chronology” as a condition of their SR&ED review. “Fill it out,” the Claimants have effectively been told, “or…
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DetailsIt’s no secret that the CRA seems to be cracking down on SR&ED claims in general, making it more difficult to claim SR&ED refunds even if you haven’t done anything wrong. The rules can seem convoluted and fuzzy to SR&ED applicants, and full of grey zone uncertainty. It can be truly frustrating, being one of…
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DetailsPreviously, I listed a series of CRA guidance and policy documents that were archived in December 2012. This was done following the introduction of a new Eligibility policy document that is based on the criteria described by Justice Bowman in the Tax Court of Canada, in Northwest Hydraulic Consultants v The Queen, in 1997. Among…
DetailsMemory loss. Disorientation. Fear and doubt and confusion. All of these could be the results of a stroke – or a policy decision by the Canada Revenue Agency (CRA). When the CRA revealed its new Eligibility document in December 2012, and archived its old policy and guidance documents, CRA took the position that nothing was…
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