SR&ED T661 Claim Form – Revised optional filing measure for Part 9

Date: May 30, 2014

As per the 2013 Federal Budget announcement, the Canada Revenue Agency (CRA) revised Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim, to include a new Part 9 – Claim preparer information. Recent legislation introduced a new penalty to allow the CRA to enforce this new information requirement.

As of January 1, 2014, Part 9 of the Form T661 (13) must be fully completed. If any of the prescribed claim preparer information is missing, incomplete or inaccurate, a penalty of $1,000 may be assessed. For more details on completing Part 9 of the Form T661(13), please see Form T661 (13) – Questions and Answers.

For claim preparers who have concerns about the confidentiality of their information, the CRA has introduced an administrative measure to permit Part 9 of the Form T661 (13) to be filed separately. Effective immediately, if a claimant chooses to use this administrative measure, these are the steps to follow:

Step 1. Submit with your return, a complete Form T661(13) by the SR&ED reporting deadline. For Part 9 you will need to:

  • check the appropriate box at line 935 attesting to whether a claim preparer was engaged in any aspect of the preparation of the claim;
  • provide the name of each claim preparer – line 940;
  • provide each claim preparer’s business number – line 945;
  • certify that the information provided in this part is complete and accurate – line 970; and
  • sign and date Part 9 - line 975.

However, in Part 9 you must not enter the billing arrangement code, billing rate, other billing arrangement(s) or the total fee paid, payable or expected to pay lines 950, 955, 960 and 965 respectively. 

Step 2. You must submit a paper copy of the T661(13), completing only Part 1 – General Information, and Part 9 – Claim preparer information. Both Parts 1 and 9 must be completed in their entirety for each claim preparer. You will need to:

  • check the appropriate box at line 935 attesting to whether a claim preparer was involved in any aspect of the preparation of the claim;
  • provide the name of the claim preparer – line 940;
  • provide the claim preparer’s business number – line 945;
  • provide the billing arrangement code, billing rate, other billing arrangement(s) and the total fee paid, payable or expected to pay – lines 950, 955, 960 or 965 respectively;
  • certify at line 970, sign and date Part 9 at line 975; and
  • send Parts 1 and 9 directly to your tax centre at the same time you file your return.

Do not resubmit Parts 2 through 8 or Part 10 of the T661(13).

If the CRA does not receive a complete Part 9 with the details for each claim preparer involved in preparing the SR&ED claim, the CRA may apply a $1,000 penalty.

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