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Understanding the SR & ED Program Prepared By   SR & ED Management Inc.  Kevin William Angell, CMA [email_address] (519) 254-8661 August 2008
Background ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
How to Use the Program ,[object Object],[object Object],[object Object],[object Object]
SR&ED Benefits ,[object Object],[object Object],[object Object],[object Object],[object Object]
Definition of SR&ED ,[object Object],[object Object]
Program Requirements ,[object Object],[object Object],[object Object],[object Object],[object Object]
Program Requirements ,[object Object],[object Object],[object Object],[object Object],[object Object]
Defining SR&ED ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Defining SR&ED  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Managing SR&ED ,[object Object],[object Object],[object Object],[object Object],[object Object]
Eligible Fields of Science ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Eligible Fields of Science ,[object Object],[object Object],[object Object],[object Object]
Defined Ineligible Activities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Criteria for Eligibility ,[object Object],[object Object],[object Object],[object Object],[object Object]
Technological Uncertainty ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Technological Uncertainty ,[object Object],[object Object],[object Object]
Technological Advancement ,[object Object],[object Object]
Technological Content ,[object Object],[object Object],[object Object],[object Object],[object Object]
Technical Submission ,[object Object],[object Object],[object Object],[object Object],[object Object]
Technical Submission ,[object Object],[object Object],[object Object]
Identifying SR&ED Activities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Where SR&ED Occurs ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Identifying Allowable Expenditures ,[object Object],[object Object],[object Object],[object Object],[object Object]
Proxy Method ,[object Object],[object Object],[object Object],[object Object],[object Object]
Proxy Reflects Following Expenditures ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Proxy Allowable Expenditures ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Salaries & Wages ,[object Object],[object Object],[object Object]
Salaries & Wages ,[object Object],[object Object],[object Object]
Materials Consumed’ ,[object Object],[object Object],[object Object]
Contract Expenditures ,[object Object],[object Object],[object Object],[object Object]
“ PRESCRIBED EXPENDITURES ”  DO  NOT  QUALIFY FOR ITC ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SR&ED Essential Management ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Documentation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Documentation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Financing Issues ,[object Object],[object Object],[object Object],[object Object]
Financing Issues ,[object Object],[object Object]

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SRED Program Overview

  • 1. Understanding the SR & ED Program Prepared By SR & ED Management Inc. Kevin William Angell, CMA [email_address] (519) 254-8661 August 2008
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