Controlled Environment Crop Production SR&ED Guidance Document (Draft)

Date: January 2009

Below, you will find:

• The draft Guidance Document;
• Details about information sessions on the document; and
• How you can provide your comments.

The Guidance Document

This draft Scientific Research and Experimental Development (SR&ED) Guidance document was developed to provide assistance in: (i) identifying SR&ED and distinguishing SR&ED from non-SR&ED work, and (ii) identifying the SR&ED expenditures that can be claimed.

The draft Guidance Document that was developed in consultation with the industry leaders and other stakeholders also provides guidance on addressing certain technological and financial issues commonly encountered in claiming SR&ED Tax Incentives in this industry sector.

The attached Questions and Answers document provides some additional background information on the draft Guidance Document.

You can view the documents in the following formats:

PDF

• Controlled Environment Crop Production SR&ED Guidance Document (Draft) 180 KB
• Questions and Answers 81 KB

HTML

• Controlled Environment Crop Production SR&ED Guidance Document (Draft)
• Questions and Answers

Information Sessions

To ensure that stakeholders understand the guidance provided in the draft Controlled Environment and Plant Production Guidance Document, we are currently organizing a number of ½ day information sessions in collaboration with local Tax Service Offices and / or provincial government departments or industry associations. Sessions have been organized in the cities listed below.  To register for these sessions and confirm the location, please contact the indicated contact person:

Langley (BC)
January 20, 2009
Robin.Percy@cra-arc.gc.ca
604-691-3846

Redcliff (AB)
January 28, 2009
amanda.schmaltz@redhatco-op.com
403-548-6208 x36

Gull Lake (AB)
January 29, 2009
Eric or Joe Doef
pepper@albertahighspeed.net
403-782-2704

Leamington (ON)
February 4, 2009
Shalin.Khosla@ontario.ca
519-738-1257

Longueuil (QC)
February 24, 2009
jean-guy.paquet@cra-arc.gc.ca
1-877-588-5001 x4194

Jordan (ON)
February 25, 2009
jamie@fco.on.ca
1-800-698-0113 x226

How you can provide your comments

To ensure the broadest possible consultation prior to finalizing the draft Controlled Environment and Plant Production Guidance Document, we are inviting your comments on the draft. You may send your comments to CRA by March 13, 2009 at the following email address: sred-rsde@cra.gc.ca

We will consider all suggestions, however, we will not be responding to individual submissions. Please ensure that your comments are pertinent to the document in question and concise.