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• Complete form T661
• Complete the investment tax credit (ITC) form

Complete form T661

Along with the your income tax return and the ITC form, you will have to fill out Form T661 Scientific Research and Experimental Development (SR&ED) Expenditures Claim.

Form T661 is separated into 10 parts:

General information

Part 1

Fill out your identification and contact information. You will also have to provide either a business number (BN) or a social insurance number (SIN).

Project information

Part 2

Provide details about the scientific or technological content of your work. Fill out a separate Part 2 for each project you are claiming.

Financial information

Part 3

Calculate the amount of your allowable and deductible expenditures for the purpose of calculating your net income.

Part 4

Calculate the expenditures that qualify for your ITC.

Part 5

Calculate the proxy amount if you select the proxy method.

Part 6

Break down the costs for each project you are claiming in the year.

Statistical information

Part 7

Provide information to Statistics Canada to help them gather data on research and development conducted in Canada.

Part 8

Go over the checklist in Part 8 of the application form to make sure that your claim is complete before filing it.

Certifications

Part 9 and 10

If applicable, enter information about your claim preparer. Sign Parts 9 and 10 to certify that all your information is true, correct and complete.

For a detailed line-by-line description of the form, see T4088 Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661

Complete the investment tax credit (ITC) form

In addition to Form T661, you will also have to fill out an investment tax credit form. Instructions for completing the ITC form is on the form itself.