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Clickable Form T661 (11) - Part 8 - Claim checklist
Table of Contents
- Part 1 - General information (lines 010-157)
- Part 2 - Project information (lines 200-282)
- Part 3 - Calculation of SR&ED expenditures (lines 160, 162, 300-470)
- Part 4 - Calculation of qualified SR&ED expenditures for investment tax credit (ITC) purposes (lines 492-570)
- Part 5 - Calculation of prescribed proxy amount (PPA) (lines 810-820)
- Part 6 - Project costs
- Part 7 - Additional Information
- Part 8 - Claim checklist
- Part 9 - Certification
To ensure your claim is complete, make sure you have:
| 1. used the current version of this form |  |
| 2. entered the method you have chosen for reporting your SR&ED expenditures in Section A of Part 3 | |
| 3. completed Part 2 for each project | |
| 4. filed a completed Schedule T2SCH31 or Form T2038(IND) to claim ITCs on your qualified SR&ED expenditures | |
| 5. filed a completed Form T1145*, T1146**, T1174*** and/or T1263**** including any required attachments, if applicable | |
To expedite the processing of your claim, make sure you have: |
|
| 1. completed Form T2, Corporation Income Tax Return or Form T1, Income Tax and Benefit Return | |
| 2. filed the appropriate provincial and/or territorial tax credit forms, if applicable | |
| 3. retained documents to support the SR&ED expenditures you claimed | |
| 4. checked boxes 231 and 232 on page 2 of your T2 return to indicate attachment of Form T661 and Schedule T2SCH31 | |
*Form T1145, Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length
**Form T1146, Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length
***Form T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED)
****Form T1263, Third-Party Payments for Scientific Research and Experimental Development (SR&ED)
