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Scientific Research and Experimental Development > SR&ED forms and publications > Clickable Form T661 (11)

Clickable Form T661 (11) - Part 4 - Calculation of qualified SR&ED expenditures for investment tax credit (ITC) purposes

Table of Contents

For a detailed description about a specific line number in Part 4, click on the applicable area of the T661 Form below:

Part 4 - Calculation of qualified SR&ED expenditures for investment tax credit (ITC) purposes (lines 492-570) Line 570 - Total qualified SR&ED expenditures for ITC purposes (add lines 559 and 560) (capital) Line 560 - repayments of assistance and contract payments made in the year (capital) Line 559 - Qualified SR&ED expenditures (add lines 557 and 558) (capital) Line 558 - Subtotal (line 511 minus lines 513 to 544 and line 512 minus lines 514 to 546) (capital) Line 557 - Subtotal (line 511 minus lines 513 to 544 and line 512 minus lines 514 to 546) (current) Line 546 - qualified expenditures you transferred (complete Form T1146**) (capital) Line 544 - qualified expenditures you transferred (complete Form T1146**) (current) Line 543 - purchases (limited to costs) of goods and services from non-arm's length suppliers (capital) Line 542 - purchases (limited to costs) of goods and services from non-arm's length suppliers (current) Line 541 - expenditures for non-arm's length SR&ED contracts (from line 345) (current) Line 540 - assistance allocated to you (complete Form T1145*) (capital) Line 538 - assistance allocated to you (complete Form T1145*) (current) Line 535 - other deductions (capital) (l) Line 533 - other deductions (current) Line 532 - prescribed expenditures not allowed by regulations (capital) Line 530 - prescribed expenditures not allowed by regulations (current) Line 528 - amounts paid in respect of an SR&ED contract to a person or partnership that is not a taxable supplier (current) Line 520 - current expenditures (other than salary or wages) not paid within 180 days of the tax year end (current) Line 518 - non-government assistance and contract payments (capital) Line 517 - non-government assistance and contract payments (current) Line 516 - other government assistance (current) Line 515 - other government assistance (current) Line 514 - provincial government assistance (capital) Line 513 - provincial government assistance (current) Line 512 - Subtotal (add lines 492 to 508, and add lines 496 to 510) (capital) Line 511 - Subtotal (add lines 492 to 508, and add lines 496 to 510) (current) Line 510 - qualified expenditures transferred to you (complete Form T1146**) (capital) Line 508 - qualified expenditures transferred to you (complete Form T1146**) (current) Line 504 - expenditures on shared-use equipment (see guide) (capital) Line 502 - prescribed proxy amount (complete Part 5)(Enter 0 if you use the traditional method) (current) Line 500 - payment of prior years' unpaid amounts (other than salary or wages) (current) Line 496 - Total expenditures for SR&ED (from lines 380 and 390) (capital) Line 492 - Total expenditures for SR&ED (from lines 380 and 390) (current)

* T1145, Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length
** T1146, Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length

Date Modified: 2011-04-30

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