T661 Scientific Research and Experimental Development (SR&ED) Expenditures Claim
What's new - Changes to Form T661
The March 2012 federal budget proposed several changes to the Scientific Research and Experimental Development (SR&ED) Program. We have revised the form to accommodate the legislative changes coming into effect starting January 1, 2013.
You may submit T661(11) version of the form until December 31, 2012. Starting January 01, 2013, we will accept only the T661(12) version of the form for all tax years.
The following changes have been made:
- We have introduced a new line (529) in Part 4 to reduce by 20% the expenditures for Arm's length SR&ED contracts and Third-party payments incurred after December 31, 2012, from the payer's qualified SR&ED expenditure pool.
- We have changed the description for line 820 to accommodate the 5% reduction in the prescribed proxy amount (PPA) for the number of 2013 calendar days in the tax year.
You can view this form in:
PDF t661-12e.pdf (63 KB)
Last update: 2012-10-31
This document is only available in electronic format.
Previous-year versions are also available.
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