SR&ED financial policy documents – December 2014 update
Date: December 18, 2014
The 17 policies on SR&ED expenditures and the calculation of SR&ED investment tax credits have been revised to accommodate the legislative changes that have been announced from 2012 to the present. Each revised policy document includes an appendix entitled “Explanation of changes” that explains the changes that were made in that particular policy document. The December 2012 version of these policy documents are archived but will be made available until June 30, 2015.