What's new – Changes to Form T661

In June 2010 the Canada Revenue Agency (CRA) revised the T661 claim form and guide for claiming Scientific Research and Experimental Development (SR&ED) to reflect changes based on feedback received from SR&ED claimants and other internal and external stakeholders. This revision reflects further improvements made to the claim form in order to help the CRA expedite the processing of claims.

You may submit T661(08) or later versions of the form until July 31, 2011. Starting August 01, 2011, we will only accept the T661(11) version of the form for all tax years.

The following changes have been made:

• A new line has been added to the preamble to emphasize that information requested in this form and documents supporting the expenditures claimed are prescribed information.
• Lead-in for lines 235 to 238 has been revised for clarity.
• Descriptions for lines 242 to 252 have been revised for clarity.
• Former Section E in Part 2 has been removed.
• A new part (Part 6) containing a table has been added for claimants to provide a list of all projects claimed in the tax year including their associated costs.
• Lead-in for lines 632 to 638 has been revised for clarity.