SR&ED: The Black, White & Grey

SR&ED claims have come under increased scrutiny by CRA in the last year or two, and credit allowances and payouts have reduced significantly. The basis for claiming SR&ED credits is surprisingly complex, and it important to stay abreast of the requirements that need to be met, as well as the changes in how CRA is now administering them. 

SR&ED claims have come under increased scrutiny by CRA in the last year or two, and credit allowances and payouts have reduced significantly. The basis for claiming SR&ED credits is surprisingly complex, and it important to stay abreast of the requirements that need to be met, as well as the changes in how CRA is now administering them. 

This webinar will provide a brief overview of the SR&ED Program, and then dive deeper into a more practical exploration of the program’s requirements through case analyses.  Join David Sabina of MEUK Corporation for an insightful consideration of the technical, financial and tax aspects related to claiming SR&ED credits.  Discussion will also highlight practical tips and traps that should be considered.

The following topics will be covered:

  • Introduction to the SR&ED Program
  • Overview of the SR&ED tax credit rules and rates
    • Legislative definitions
    • December 2012 SR&ED Policy Papers
    • CRA criteria for Project technical eligibility
    • CRA guidelines on the three SR&ED “eligibility criteria”
  • SR&ED cases regarding technological eligibility
  • SR&ED cases regarding financial issues
  • SR&ED cases regarding tax requirements
  • Concluding remarks

Target Audience

This webinar will be of most interest to accountants and tax professionals practicing independently or in small to medium sized firms.  This will also be of interest to engineers, scientists, computer programmers and anyone who supervises a research and development process.

Professional Development Credits

CCH Canadian professional development programs are designed to meet the continuing education requirements of a variety of professional associations. These requirements do vary by association and region. Please consult your provincial association to ensure this webinar meets the continuing professional development standards for your specific situation.

This Webinar Includes:

  • 30 days to review the webinar recording
  • Print version of the presentation slides 

This webinar is being presented by David Sabina, a director of MEUK Corporation:

 

DAVID SABINA, MBA CA 

Since 1994, David has developed and taught courses on the Canadian SR&ED tax credits for the Canadian and Ontario Institutes of Chartered Accountants.  His firm has developed and published books, software and systems for companies to identify and maximize their SR&ED credits. 

David is the current team leader of the SREDStakeholder.ca practitioner group which represents professionals from the accounting, legal, and scientific professions, all of whom are engaged in the practice of SR&ED tax credit claim preparation.