NOTE: Course login details are normally sent to registrants within one week from date of registration.
Recorded: September 2021
Because the video recordings are taken from live seminars, the information presented is up-to-date at the time of recording. While we make an effort to keep our inventory updated and seasonally remove outdated titles, changes in accounting, tax and other acts and legislations can happen at any time. It is up to the purchaser to take note of the recording date, and to determine for themselves whether the recorded video is still relevant to their needs.
The Covid-19 pandemic has brought new challenges to businesses, as well as a tremendous influx of government stimulus payments. The resulting focus on both innovation and subsidy programs has created renewed interest in the SR&ED program.
Part 1 of the course will provide participants with an overview of the types of work that are included as eligible SR&ED as well as work that is not eligible. Eligibility will be illustrated with examples based on recent case law. The allowable and qualified expenditure rules are also covered, including the impact of government grants and stimulus payments on the calculation of SR&ED tax credits.
Part 1 provides participants with materials necessary for a basic understanding of the program and eligibility criteria to assist in preparation of SR&ED claims and to incorporate these claims into corporate tax returns.
Part 2 of the course provides an update of CRA policies and relevant case law, as well as more in-depth discussion of selected topics including partnerships, non-arms length transactions, adjustments to qualified expenditures, CRA audits, assessments and appeals.
By the end of Part 1 of this course, participants will be able to:
At the end of Part 2, participants will be able to:
Topics covered in this course include:
WHO WILL BENEFIT
CPD-7 Hours(1 hour Ethics)