What's new – Changes to T4088

The T4088, Guide to Form T661 has been revised to reflect the changes to the new Form T661 (08). In addition the following changes have been made:

• For more clarity and better understanding, plain language has been used throughout the guide, and examples, tables, and tips have been revised or added. 
• Legislative and policy references have been removed from the line-by-line explanations. Instead, they are listed at the end of the explanations should you need more in-depth information.
• Definitions of terms have been removed from the main text of the guide and instead have been included in the Glossary. The terms that are defined in the Glossary are indicated in bold and italics.
• Information relating to “Partnerships” has been removed from the main text of the guide and moved to a separate section dedicated to partnerships.
• A new Appendix 1 has been included that provides a list of the valid field of science and technology codes that can be used at line 206 of Part 2 of Form T661.
• A new Appendix 2 has been included that explains the documentation and other evidence required to support an SR&ED claim.