Top Answers
In order for Canadian corporation to claim SR&ED expenditures for their business activities, they should file an income tax return and include a completed Form T661.
The T661 form can be used to provide technical information and to calculate the qualified SR&ED expenditures used for the Investment Tax Credit. (ITC)
To claim SR&ED expenditures and the investment tax credit, file both of these forms, completed, with your tax return:
How do you calculate limitation periods with the COVID suspensions?