What's new – Changes to Form T1146

Form T1146, Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length, has been revised. The new version, Form T1146 (10), is effective as of the date of release.

The following changes have been made to the form:

• The title of the form has been changed.
• Description for Line 010 has been revised.  
• Calculation of qualified expenditures to be transferred (formerly Box A & Box B) has been reformatted for better flow.