Date | Number | Policy |
---|---|---|
[2004-07-09] | Guide | Allocation of Labour Expenditures for SR&ED |
[2002-09-23] | Guide | Recognizing Experimental Development |
[2002-07-29] | Guide | Cross-Sector Shop Floor Guidance Document |
[2002-07-25] | Guide | Guide to Supporting Technical Aspects of a Scientific Research and Experimental Development (SR&ED) Claim |
[2000-01-14] | Guide | Guide to Conducting a Scientific Research and Experimental Development Review |
[2000-03-20] | Guide | SR&ED Project Definition - Principles and Q and A sheet for Project Definition Paper |
[2005-10-28] | 05-02 | General Rules Concerning the Treatment of Government and Non Government Assistance |
[2005-09-08] | 05-01 | Shared-Use-Equipment |
[2004-10-05] | 04-03 | Prototypes, Pilot Plants/Commercial Plants, Custom Products and Commercial Assets |
[2004-10-05] | 04-02 | Filing Requirements for Claiming SR&ED Carried Out in Canada |
[2004-01-20] | 04-01 | Retiring Allowances |
[2003-02-18] | 03-01 | Capital Property Intended to be Used All or Substantially All for SR&ED |
[2002-10-18] | 02-03 | Taxable Supplier Rules |
[2005-07-29] | 02-02R2 | Experimental Production and Commercial Production with Experimental Development Work - Allowable SR&ED Expenditures - Revision |
[2002-03-12] | 02-01 | Expenditures incurred for administrative salaries or wages - "directly related" test |
[2001-05-17] | 01-02 | Multinational Clinical Trials |
[2001-04-03] | 01-01 | Research Chairs |
[2002-06-18] | 00-04R2 | Recapture of Investment Tax Credit - Revision |
[2000-10-31] | 00-03 | Cancelled - Government Assistance - Treatment of Provincial and Territorial R&D Assistance. See 05-02 |
[2005-06-30] | 00-02R | Guidelines for resolving claimants' SR&ED concerns - Revision |
[2000-03-01] | 00-01 | Cost of materials for SR&ED |
Addendum - Water and Energy Sources as Materials | ||
[1999-04-19] | 99-01 | The Natural Sciences and Engineering Research Council (NSERC) Industrial Research Chairs |
[1998-04-30] | 98-01 | Eligibility of activities performed to establish user requirements in the area of technical aids for the disabled as Per Subsection 248(1) of the Income Tax Act. |
[1996-10-15] | 96-10 | Third party payments - approval process |
[2001-05-17] | 96-09R | Revised - Eligibility of Clinical Research in the Pharmaceutical Industry |
[1996-09-04] | 96-08 | Eligibility of the preparation of new drug submissions |
[1996-07-19] | 96-07 | Cancelled - Prototypes, custom products/commercial assets, pilot plants and experimental production. See 04-03 |
[1996-06-28] | 96-06 | Directly undertaking, supervising or supporting directly engaged SR&ED Salary and Wages |
[1996-07-09] | 96-05 | Penalties under subsection 163(2) |
[1996-07-12] | 96-04 | Payments to third parties for SR&ED |
[1996-02-19] | 96-03R | Claimants' entitlements and responsibilities |
[1996-01-16] | 96-02 | Tests and studies required to meet requirements in regulated industries |
[1996-01-12] | 96-01 | Cancelled - Reclassification of SR&ED expenditures per subsection 127(11.4) |
[1995-09-19] | 95-05 | SR&ED capital expenditures - retroactive deductions under subsection 37(1) |
[1998-06-09] | 95-04R | Conflict of interest with regard to outside consultants |
[1995-07-27] | 95-03 | Claim for ISO 9000 registration |
[1995-02-28] | 95-02 | Science eligibility guidelines for the oil & gas and mining industries |
[1995-03-24] | 95-01R | Linked activities - regulations 2900(1)(d) |
[1994-09-16] | 94-04 | Definition of contract payment in subsection 127(9) |
[1994-08-15] | 94-03 | Testing activities on new subtances required by the Canadian Environmental Protection Act (CEPA) |
[1994-07-12] | 94-02 | Cancelled - Expenditures of sole-purpose SR&ED performers. See 02-01 |