Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 113

Review

Practical documentation of qualifying research activities for the SR&ED tax credit

Jamie Nickerson
  • Jamie Nickerson
  • Swanson Reed - Specialist R&D Tax Advisors, Canada.
  • Google Scholar
Adam Rogers
  • Adam Rogers
  • Swanson Reed - Specialist R&D Tax Advisors, Canada.
  • Google Scholar
Amber Farrington
  • Amber Farrington
  • Swanson Reed - Specialist R&D Tax Advisors, Canada.
  • Google Scholar
Anne Nguyen
  • Anne Nguyen
  • Swanson Reed - Specialist R&D Tax Advisors, Canada.
  • Google Scholar


  •  Received: 10 August 2018
  •  Accepted: 21 November 2018
  •  Published: 31 January 2019

References

Canada Revenue Agency (CRA) (2015a). Appendix 2 – Departmental Progress in Implementing Sustainable Development Strategies Available at: View

 

Canada Revenue Agency (CRA) (2015b). The SR&ED Technical Review: A Guide for Claimants. Available at: 

View

 
 

Canada Revenue Agency (CRA) (2017). Evolution of the SR&ED Program – a historical perspective. Available at: 

View

 
 

Canadian Advanced Technology Alliance (CATA) (2016). Scientific Research and Experimental Development (SR&ED) Tax Incentive Program – What's Known About the Size and Cost of the SR&ED Program Over the Past Decade? Available at: 

View

 
 

Canadian Legal Information Institute (1998). RIS – Christie Ltd. v. Canada. Available at: 

View

 
 

Tax Court of Canada (TCC) (1998). 116736 Canada Inc. v. The Queen. Available at: 

View

 
 

Tax Court of Canada (TCC) (2003). Maritime-Ontario Freight Lines Limited v. The Queen. Available at: 

View

 
 

Tax Court of Canada (TCC) (2011). Jentel Manufacturing Ltd. v. The Queen. Available at: 

View

 
 

Tax Court of Canada (TCC) (2016). ACSIS EHR (Electronic Health Record) Inc. v. The Queen. Available at: 

View