| [2004-07-09] |
Guide |
Allocation of Labour Expenditures for SR&ED |
| [2002-09-23] |
Guide |
Recognizing Experimental Development |
| [2002-07-29] |
Guide |
Cross-Sector Shop Floor Guidance Document |
| [2002-07-25] |
Guide |
Guide to Supporting Technical Aspects of a Scientific Research and Experimental Development (SR&ED) Claim |
| [2000-01-14] |
Guide |
Guide to Conducting a Scientific Research and Experimental Development Review |
| [2000-03-20] |
Guide |
SR&ED Project Definition - Principles and Q and A sheet for Project Definition Paper
|
| [2005-10-28] |
05-02 |
General Rules Concerning the Treatment of Government and Non Government Assistance |
| [2005-09-08] |
05-01 |
Shared-Use-Equipment |
| [2004-10-05] |
04-03 |
Prototypes, Pilot Plants/Commercial Plants, Custom Products and Commercial Assets |
| [2004-10-05] |
04-02 |
Filing Requirements for Claiming SR&ED Carried Out in Canada |
| [2004-01-20] |
04-01 |
Retiring Allowances |
| [2003-02-18] |
03-01 |
Capital Property Intended to be Used All or Substantially All for SR&ED |
| [2002-10-18] |
02-03 |
Taxable Supplier Rules |
| [2005-07-29] |
02-02R2 |
Experimental Production and Commercial Production with Experimental Development Work - Allowable SR&ED Expenditures - Revision |
| [2002-03-12] |
02-01 |
Expenditures incurred for administrative salaries or wages - "directly related" test |
| [2001-05-17] |
01-02 |
Multinational Clinical Trials |
| [2001-04-03] |
01-01 |
Research Chairs |
| [2002-06-18] |
00-04R2 |
Recapture of Investment Tax Credit - Revision |
| [2000-10-31] |
00-03 |
Cancelled - Government Assistance - Treatment of Provincial and Territorial R&D Assistance. See 05-02 |
| [2005-06-30] |
00-02R |
Guidelines for resolving claimants' SR&ED concerns - Revision |
| [2000-03-01] |
00-01 |
Cost of materials for SR&ED |
| |
|
Addendum - Water and Energy Sources as Materials |
| [1999-04-19] |
99-01 |
The Natural Sciences and Engineering Research Council (NSERC) Industrial Research Chairs |
| [1998-04-30] |
98-01 |
Eligibility of activities performed to establish user requirements in the area of technical aids for the disabled as Per Subsection 248(1) of the Income Tax Act. |
| [1996-10-15] |
96-10 |
Third party payments - approval process |
| [2001-05-17] |
96-09R |
Revised - Eligibility of Clinical Research in the Pharmaceutical Industry |
| [1996-09-04] |
96-08 |
Eligibility of the preparation of new drug submissions |
| [1996-07-19] |
96-07 |
Cancelled - Prototypes, custom products/commercial assets, pilot plants and experimental production |
| [1996-06-28] |
96-06 |
Directly undertaking, supervising or supporting directly engaged SR&ED Salary and Wages |
| [1996-07-09] |
96-05 |
Penalties under subsection 163(2) |
| [1996-07-12] |
96-04 |
Payments to third parties for SR&ED |
| [1996-02-19] |
96-03R |
Claimants' entitlements and responsibilities |
| [1996-01-16] |
96-02 |
Tests and studies required to meet requirements in regulated industries |
| [1996-01-12] |
96-01 |
Cancelled - Reclassification of SR&ED expenditures per subsection 127(11.4) |
| [1995-09-19] |
95-05 |
SR&ED capital expenditures - retroactive deductions under subsection 37(1) |
| [1998-06-09] |
95-04R |
Conflict of interest with regard to outside consultants |
| [1995-07-27] |
95-03 |
Claim for ISO 9000 registration |
| [1995-02-28] |
95-02 |
Science eligibility guidelines for the oil & gas and mining industries |
| [1995-03-24] |
95-01R |
Linked activities - regulations 2900(1)(d) |
| [1994-09-16] |
94-04 |
Definition of contract payment in
subsection 127(9) |
| [1994-08-15] |
94-03 |
Testing activities on new subtances required by the Canadian Environmental Protection Act (CEPA) |
| [1994-07-12] |
94-02 |
Cancelled - Expenditures of sole-purpose SR&ED performers. See 02-01 |
