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Application policies and guides index

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
Date Modified: 2007-08-24

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