SCIENTIFIC RESEARCH AND DEVELOPMENT TAX CREDITS. Ed Zacharuk, CA Partner, Taxation Services GVA SR&ED Practice Leader
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1 SCIENTIFIC RESEARCH AND DEVELOPMENT TAX CREDITS Ed Zacharuk, CA Partner, Taxation Services GVA SR&ED Practice Leader 1
2 SR&ED Program Overview What is Scientific Research and Experimental Development ( SR&ED ) Designed to encourage SR&ED in Canada Intended to attract foreign investment in SR&ED in Canada 2
3 SR&ED National Program Statistics Over 18,000 claimants nationally Over $3.0 billion annually Non-refundable claimants - 25% of claims filed and 80% of $ value of claims Refundable claimants represent 75% of claims filed and 20% of $ value of claims 3
4 Basics of the SR&ED Program Investment Tax Credits (ITC s) Large corporations earn ITC s at 20% Federal and 10% BC credits on qualified expenditures ITC s are used to reduce taxes payable Can be carried over and applied against other year s taxes payable 4
5 Basics of the SR&ED Program ITC s are earned on qualified SR&ED expenditures: Salaries, wages Materials consumed or transformed Lease costs Capital assets acquired for SR&ED Payments to third parties (gov t R&D) Contractors/subcontractors 5
6 Basics of the SR&ED Program Ineligible prescribed costs These include: legal fees, accounting fees, interest and other financing costs, entertainment, advertising or selling expenses, convention expenses, membership fees, fines or penalties, expenditures to acquire rights, buildings, expenditures made outside Canada 6
7 Summary of eligible activities Three Types of Eligible Research (a)basic* no specific application (b)applied Basic* specific application (c)experimental Development* common to manufacturing *(d) Work supporting research types (a), (b) & (c) may also be included Three Technical Criteria Necessary for SR&ED (a)technological Uncertainty technological questions (b)technological Advancement technological answers (c)technical Content evidence or proof of work 7
8 How to qualify Activities related to the business Right to exploit the technology Carry out qualified activities in Canada 8
9 SR&ED definition How to qualify The following criteria must be met: 1. Scientific or Technological Uncertainty 2. Scientific or Technological Base Level / Technological Advancement Sought 3. Scientific and Technical Content 9
10 Common qualifying project activities Concept development Design and analysis Prototype builds Tool and process development Non-trivial programming Testing that is necessary and sufficient for SR&ED SR&ED project planning and control Preparation of relevant SR&ED documentation 10
11 How to qualify Documentation to support the systematic method and experimental nature of the claim (e.g. Gantt charts, status reports, etc.) Other supporting documentation , CAD drawings, sketches, project notebooks, photographs, prototypes, etc. Project staff time records and activity reports Third party staff and reports 11
12 How to qualify Technical Submission / Report Document the SR&ED performed including technological criteria (base level, uncertainties, advancements and results) Summary of eligible costs by project T661 preparation new T661 12
13 How to qualify Technical Review Process CRA Science Reviewer determines scope of specific review Company Technical Staff prepare to discuss technical aspects of SR&ED projects during CRA s site visit(s) SR&ED technical report prepared by CRA 13
14 How to qualify Technical Review Process (continued) Final interview / release of CRA s technical report to company CRA s procedures for resolving claimant s concerns regarding SR&ED review 14
15 Environmental and safety projects Many safety and environmental projects do not qualify as SR&ED projects. Why? Design of systems is done to known specification No experimentation required System is not redesigned / replaced What is needed to qualify a safety or environmental project? Evidence of experimentation Evidence of replacement of system due to ineffectiveness (not a regulation change) Evidence of systematic development are we trying to go beyond specifications? 15
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