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Costing Matters

Submitted by myles on October 31, 2007 - 2:40pm.

  • SR&ED Expenditures
  • NSERC Industrial Research Chairs
  • Research Chairs
  • Recapture of investment tax credit
  • Government assistance and non-government assistance
  • Prototypes, custom products/commercial assets, pilot plants and experimental production
  • Experimental Production - Allowable SR&ED expenditures
  • Directly undertaking, supervising or supporting directly engaged SR&ED salary and wages
  • Expenditures for administrative salaries or wages “directly related” to the prosecution of SR&ED, under the traditional method of costing
  • Retiring Allowances
  • Distinguishing Between Routine and Qualifying Testing and Data Collection Activities
  • Materials Consumed in SR&ED
  • Non-Arm's Length Contract Payments
  • Payments to Non-Residents for SR&ED
  • Revenue Canada Policy on Linked Activities
  • Revenue Canada Policy on Third Party Payments
  • What is a Contract Payment?
  • When do the cost of materials qualify for SR&ED tax credits?
‹ General TopicsupDistinguishing Between Routine and Qualifying Testing and Data Collection Activities ›
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      • General Topics
        • Costing Matters
          • Distinguishing Between Routine and Qualifying Testing and Data Collection Activities
          • Materials Consumed in SR&ED
          • Non-Arm's Length Contract Payments
          • Payments to Non-Residents for SR&ED
          • Revenue Canada Policy on Linked Activities
          • Revenue Canada Policy on Third Party Payments
          • What is a Contract Payment?
          • When do the cost of materials qualify for SR&ED tax credits?
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