T661- Scientific Research and Experimental Development (SR&ED) Expenditures Claim

2022V1 – updated 2021-08-17

What’s new:

Added Overhead and other expenditures in the tax year field tag to Part 6

 

<olT661:OLT661Data>

<olT661Parts1:T661Part1Data>

This set of tags is for information relating to T661 – Part 1 – General Information.

<olT661Parts1:BN></olT661Parts1:BN>

Business Number(BN)

-15 alphanumeric characters

-Format: NNNNNNNNNRZNNNN

<olT661Parts1:PeriodStartDate></olT661Parts1:PeriodStartDate >

Tax Year – From

- 10 characters

- Format: YYYY-MM-DD

<olT661Parts1:PeriodEndDate></olT661Parts1:PeriodEndDate >

Tax Year – To

-10 characters

- Format: YYYY-MM-DD

<olT661Parts1:Field010></olT661Parts1:Field010>

Name of claimant

-1 to 175 alphanumeric characters

<olT661Parts1:Field050></olT661Parts1:Field050>

Total number of projects you are claiming this tax year

-1 to 15 numeric characters

<olT661Parts1:Field100></olT661Parts1:Field100>

Contact person for the financial information

-1 to 175 alphanumeric characters

<olT661Parts1:Field105></olT661Parts1:Field105>

Telephone number/extension

-10 to 30 characters

<olT661Parts1:Field110></olT661Parts1:Field110>

Fax number

-10 to 30 characters

<olT661Parts1:Field115></olT661Parts1:Field115>

Contact person for the technical information

-1 to 175 alphanumeric characters

<olT661Parts1:Field120></olT661Parts1:Field120>

Telephone number/extension

-10 to 30 characters

<olT661Parts1:Field125></olT661Parts1:Field125>

Fax number

-10 to 30 characters

<olT661Parts1:Field151></olT661Parts1:Field151>

If this claim is filed for a partnership, was Form T5013 Partnership Information Return filed?

- 1 numeric character
- 1 = Yes
- 2 = No

<olT661Parts1:Part1TableData>

This set of tags is used for the information on lines 153, 156 and 157.

<olT661Parts1:NamesOfThePartners></olT661Parts1:NamesOfThePartners>

Name of the partner

- 1 to 175 alphanumeric characters

<olT661Parts1:Percent></olT661Parts1:Percent>

%

- 1 to 6 numeric characters

- Example: Minimum = 0.0001 Maximum = 100.00

<olT661Parts1:BnTable></olT661Parts1:BnTable>

BN or SIN

- 15 alphanumeric characters for BN numbers with format NNNNNNNNNAANNNN

- 9 numeric characters for SIN numbers with format NNNNNNNNN

</olT661Parts1:Part1TableData>

</olT661Parts1:T661Part1Data>

<olT661Parts2:T661Part2Data>

This set of tags is for information relating to T661 – Part 2 – Project Information.

<olT661Parts2:Field200></olT661Parts2:Field200>

Project title (and identification code if applicable)

-1 to 175 alphanumeric characters

<olT661Parts2:Field202></olT661Parts2:Field202>

Project start date

-6 numeric characters

-Format YYYYMM

<olT661Parts2:Field204></olT661Parts2:Field204>

Completion or expected completion date

-6 numeric characters

-Format YYYYMM

<olT661Parts2:Field206></olT661Parts2:Field206>

Field of science or technology code (See guide for list of codes)

-1 to 15 alphanumeric characters

-Format N.NN.NN

<olT661Parts2:Field208></olT661Parts2:Field208>

Continuation of a previously claimed project

- 1 numeric character

- 1 = Yes

<olT661Parts2:Field210></olT661Parts2:Field210>

First claim for the project

- 1 numeric character

- 1 = Yes

<olT661Parts2:Field218></olT661Parts2:Field218>

Was any of the work done jointly or in collaboration with other businesses?

- 1 numeric character

- 1 = Yes

- 2 = No

<olT661Parts2:Part2TableData1>

This set of tags is for the information on lines 220 and 221.

<olT661Parts2:NamesOfTheBusinesses></olT661Parts2:NamesOfTheBusinesses>

Name of the business

-1 to 175 alphanumeric characters

<olT661Parts2:BN></olT661Parts2:BN>

BN

-15 alphanumeric characters

-Format NNNNNNNNNNNAANNNN

 </olT661Parts2:Part2TableData1>

<olT661Parts2:Field253></olT661Parts2:Field253>

Employee directly involved in the project prepared the responses for Section B?

- 1 numeric character

- 1 = Yes

<olT661Parts2:Field254></olT661Parts2:Field254>

Name

-1 to 175 alphanumeric characters

<olT661Parts2:Field255></olT661Parts2:Field255>

Other employee of the company prepared the responses for Section B?

- 1 numeric character

- 1 = Yes

<olT661Parts2:Field256></olT661Parts2:Field256>

Name

-1 to 175 alphanumeric characters

<olT661Parts2:Field257></olT661Parts2:Field257>

External consultant prepared the responses for Section B?

- 1 numeric character

- 1 = Yes

<olT661Parts2:Field258></olT661Parts2:Field258>

Name

-1 to 175 alphanumeric characters

<olT661Parts2:Field259></olT661Parts2:Field259>

Firm

-1 to 175 alphanumeric characters

<olT661Parts2:Part2TableData2>

This set of tags is to list the key individuals directly involved in the project and indicate their qualifications/experience.

<olT661Parts2:Names></olT661Parts2:Names>

Name

-1 to 175 alphanumeric characters

<olT661Parts2:Qualifications></olT661Parts2:Qualifications>

Qualifications/experience and position title

-1 to 175 alphanumeric characters

</olT661Parts2:Part2TableData2>

<olT661Parts2:Field265></olT661Parts2:Field265>

Are you claiming any salary or wages for SR&ED performed outside Canada?

- 1 numeric character

- 1 = Yes

- 2 = No

<olT661Parts2:Field266></olT661Parts2:Field266>

Are you claiming expenditures for SR&ED carried out on behalf of another party?

- 1 numeric character

- 1 = Yes

- 2 = No

<olT661Parts2:Field267></olT661Parts2:Field267>

Are you claiming expenditures for SR&ED performed by people other than your employees?

- 1 numeric character

- 1 = Yes

- 2 = No

<olT661Parts2:Part2TableData3>

This set of tags is to list the names of individuals or companies who performed SR&ED who are not your employees.

<olT661Parts2:NamesOrCompanies></olT661Parts2:NamesOrCompanies>

Name of individuals or companies

-1 to 175 alphanumeric characters

<olT661Parts2:BNTable3></olT661Parts2:BNTable3>

BN

-15 alphanumeric characters

-Format NNNNNNNNNNNAANNNN

</olT661Parts2:Part2TableData3>

<olT661Parts2:Field270></olT661Parts2:Field270>

Project planning documents

- 1 numeric character

- 1 = Yes

<olT661Parts2:Field271></olT661Parts2:Field271>

Records of resources allocated to the project, time sheets

- 1 numeric character

- 1 = Yes

<olT661Parts2:Field272></olT661Parts2:Field272>

Design of experiments

- 1 numeric character

- 1 = Yes

<olT661Parts2:Field273></olT661Parts2:Field273>

Project records, laboratory notebooks

- 1 numeric character

- 1 = Yes

<olT661Parts2:Field274></olT661Parts2:Field274>

Design, system architecture and source code

- 1 numeric character

- 1 = Yes

<olT661Parts2:Field275></olT661Parts2:Field275>

Records of trial runs

- 1 numeric character

- 1 = Yes

<olT661Parts2:Field276></olT661Parts2:Field276>

Progress reports, minutes of project meetings

- 1 numeric character

- 1 = Yes

<olT661Parts2:Field277></olT661Parts2:Field277>

Test protocols, test data, analysis of test results, conclusions

- 1 numeric character

- 1 = Yes

<olT661Parts2:Field278></olT661Parts2:Field278>

Photographs and videos

- 1 numeric character

- 1 = Yes

<olT661Parts2:Field279></olT661Parts2:Field279>

Samples, prototypes, scrap or other artefacts

- 1 numeric character

- 1 = Yes

<olT661Parts2:Field280></olT661Parts2:Field280>

Contracts

- 1 numeric character

- 1 = Yes

<olT661Parts2:Field281></olT661Parts2:Field281>

Others (specify)

- 1 numeric character

- 1 = Yes

<olT661Parts2:Field282></olT661Parts2:Field282>

Description of other evidence to support your claim

-1 to 175 alphanumeric characters

</olT661Parts2:T661Part2Data>

<olT661Parts3:T661Part3Data>

This set of tags is for information relating to T661 – Part 3 – Calculation of SR&ED expenditures.

<olT661Parts3:Field160></olT661Parts3:Field160>

I elect to use the proxy method to calculate the SR&ED expenditures.

- 1 numeric character

- 1 = Yes

<olT661Parts3:Field162></olT661Parts3:Field162>

I choose to use the traditional method to calculate the SR&ED expenditures.

- 1 numeric character

- 1 = Yes

<olT661Parts3:Part3LineAmounts>

This set of tags is used to report the calculation of allowable SR&ED expenditures in Section B and the calculation of pool of deductible SR&ED expenditures in Section C.

<ccms:FieldCode></ccms:FieldCode>

For Part 3 enter the line number where an amount is reported.

-3 numeric characters

<ccms:FieldAmount></ccms:FieldAmount>

Enter the amounts reported for lines in Part 3.

-1 to 15 numeric characters

-Format NNNNNNNNNNNN.NN (no spaces or commas)

</olT661Parts3:Part3LineAmounts>

</olT661Parts3:T661Part3Data>

<olT661Parts4:T661Part4Data>

This set of tags is for information relating to T661 – Part 4 – Calculation of qualified SR&ED expenditures for investment tax credit (ITC) purposes.

<olT661Parts4:Part4LineAmounts>

<ccms:FieldCode></ccms:FieldCode>

For Part 4 enter the line number where an amount is reported.

-3 numeric characters

-Use for lines 492 through 570

<ccms:FieldAmount></ccms:FieldAmount>

Enter the amounts reported for lines in Part 4.

-1 to 15 numeric characters

-Format NNNNNNNNNNNN.NN (no spaces or commas)

-Use for lines 492 through 570

</olT661Parts4:Part4LineAmounts>

<olT661Parts4:T661Part4Data>

<olT661Parts5:T661Part5Data>

This set of tags is for information relating to T661 – Part 5 – Calculation of prescribed proxy amount (PPA).

<olT661Parts5:Part5LineAmounts>

<ccms:FieldCode></ccms:FieldCode>

For Part 5 enter the line number where an amount is reported.

-3 numeric characters

-Use for lines 810, 812, 814, 816, 818, and 820

<ccms:FieldAmount></ccms:FieldAmount>

Enter the amounts reported for lines in Part 5.

-1 to 15 numeric characters

-Format NNNNNNNNNNNN.NN (no spaces or commas)

-Use for lines 810, 812, 814, 816, 818 and 820

</olT661Parts5:Part5LineAmounts>

<olT661Parts5:Part5TableData>

This set of tags is for information relating to salary or wages of specified employees.

<olT661Parts5:EmployeeName></olT661Parts5:EmployeeName> 

Name of specified employee

-1 to 175 alphanumeric characters

<olT661Parts5:TotalSalary></olT661Parts5:TotalSalary> 

Total salary or wages for the year (SR&ED and non SR&ED) excluding bonuses, remuneration based on profits and taxable benefits.

-1 to 15 numeric characters

-Format NNNNNNNNNNNN.NN (no spaces or commas)

<olT661Parts5:PercentageOfTime></olT661Parts5:PercentageOfTime> 

% of time spent on SR&ED

- 1 to 6 numeric characters

Example: Minimum = 0.0001 Maximum = 75.000

<olT661Parts5:CalculationOne></olT661Parts5:CalculationOne> 

Amount in column 2 multiplied by percentage in column 3

-1 to 15 numeric characters

-Format NNNNNNNNNNNN.NN (no spaces or commas)

<olT661Parts5:CalculationTwo></olT661Parts5:CalculationTwo> 

2.5 x A x ( B / 365)

-1 to 15 numeric characters

-Format NNNNNNNNNNNN.NN (no spaces or commas)

<olT661Parts5:CalculationThree></olT661Parts5:CalculationThree> 

Amount in column 4 or 5, whichever amount is less

-1 to 15 numeric characters

-Format NNNNNNNNNNNN.NN (no spaces or commas)

</olT661Parts5:Part5TableData>

</olT661Parts5:T661Part5Data>

<olT661Parts6:T661Part6Data>

This set of tags is for information relating to T661 – Part 6 – Project costs.

 <olT661Parts:Part6TableData1>

<olT661Parts6:ProjectTitle></olT661Parts6:ProjectTitle>

Project title or identification code

-1 to 175 alphanumeric characters

<olT661Parts6:Salary></olT661Parts6:Salary>

Salary or wages in the tax year

-1 to 15 numeric characters

-Format NNNNNNNNNNNN.NN (no spaces or commas)

 <olT661Parts6:CostOfMaterials></olT661Parts6:CostOfMaterials>

Cost of materials in the tax year

-1 to 15 numeric characters

-Format NNNNNNNNNNNN.NN (no spaces or commas)

<olT661Parts6:Expenditures></olT661Parts6:Expenditures>

Contract expenditures for SR&ED performed on your behalf in the tax year

-1 to 15 numeric characters

-Format NNNNNNNNNNNN.NN (no spaces or commas)

<olT661Parts6:Overhead></olT661Parts6:Overhead>

Overhead and other expenditures in the tax year

-1 to 15 numeric characters

-Format NNNNNNNNNNNN.NN (no spaces or commas)

</olT661Parts:Part6TableData>

</olT661Parts6:T661Part6Data>

<olT661Parts7:T661Part7Data>

This set of tags is for information relating to T661 – Part 7 – Additional Information.

<olT661Parts7:Field605></olT661Parts7:Field605>

Expenditures for SR&ED performed by you in Canada

 -1 to 15 numeric characters

-Format NNNNNNNNNNNN.NN (no spaces or commas)

<olT661Parts7:Field600></olT661Parts7:Field600>

Estimate of the percentage of distribution of the sources of funds for SR&ED – Internal (Canadian)

-1 to 6 numeric characters

-From 0.0001 to 100.00

<olT661Parts7:Field602></olT661Parts7:Field602>

Estimate of the percentage of distribution of the sources of funds for SR&ED – Parent companies, subsidiaries, and affiliated companies (Canadian)

-1 to 6 numeric characters

-From 0.0001 to 100.00

<olT661Parts7:Field604></olT661Parts7:Field604>

Estimate of the percentage of distribution of the sources of funds for SR&ED – Parent companies, subsidiaries, and affiliated companies (Foreign)

-1 to 6 numeric characters

-From 0.0001 to 100.00

<olT661Parts7:Field606></olT661Parts7:Field606>

Estimate of the percentage of distribution of the sources of funds for SR&ED – Federal grants (Canadian)

-1 to 6 numeric characters

-From 0.0001 to 100.00

<olT661Parts7:Field608></olT661Parts7:Field608>

Estimate of the percentage of distribution of the sources of funds for SR&ED – Federal contracts (Canadian)

-1 to 6 numeric characters

-From 0.0001 to 100.00

<olT661Parts7:Field610></olT661Parts7:Field610>

Estimate of the percentage of distribution of the sources of funds for SR&ED –Provincial funding (Canadian)

-1 to 6 numeric characters

-From 0.0001 to 100.00

<olT661Parts7:Field612></olT661Parts7:Field612>

Estimate of the percentage of distribution of the sources of funds for SR&ED – SR&ED contract work performed for other companies on their behalf (Canadian)

-1 to 6 numeric characters

-From 0.0001 to 100.00

<olT661Parts7:Field614></olT661Parts7:Field614>

Estimate of the percentage of distribution of the sources of funds for SR&ED – SR&ED contract work performed for other companies on their behalf (Foreign)

-1 to 6 numeric characters

-From 0.0001 to 100.00

<olT661Parts7:Field616></olT661Parts7:Field616>

Estimate of the percentage of distribution of the sources of funds for SR&ED – Other funding (Canadian)

-1 to 6 numeric characters

-From 0.0001 to 100.00

<olT661Parts7:Field618></olT661Parts7:Field618>

Estimate of the percentage of distribution of the sources of funds for SR&ED – Other funding (Foreign)

-1 to 6 numeric characters

-From 0.0001 to 100.00

<olT661Parts7:Field620></olT661Parts7:Field620>

Basic or applied research

-1 numeric character

-1 = Yes

<olT661Parts7:Field622></olT661Parts7:Field622>

Experimental development

-1 numeric character

-1 = Yes

<olT661Parts7:Field632></olT661Parts7:Field632>

Scientists and engineers - Number of SR&ED personnel in full time equivalents

-1 to 15 numeric characters

<olT661Parts7:Field634></olT661Parts7:Field634>

Technologists and technicians - Number of SR&ED personnel in full time equivalents

-1 to 15 numeric characters

<olT661Parts7:Field636></olT661Parts7:Field636>

Managers and administrators - Number of SR&ED personnel in full time equivalents

-1 to 15 numeric characters

<olT661Parts7:Field638></olT661Parts7:Field638>

Other technical supporting staff - Number of SR&ED personnel in full time equivalents

-1 to 15 numeric characters

</olT661Parts7:T661Part7Data>

<olT661Parts9:T661Part9Data>

This set of tags is for information relating to T661 – Part 9 – Claim preparer information.

<olT661Parts9:Field935></olT661Parts9:Field935>

Was a claim preparer engaged in any aspect of the preparation of this SR&ED claim?

-1 numeric character

-1 = Yes

-2 = No

<olT661Parts9:Part9TableData>

This set of tags is for information relating to the claim preparer information table.

 <olT661Parts9:ClaimPreparer></olT661Parts9:ClaimPreparer>

Name of claim preparer (company or individual)

-1 to 175 alphanumeric characters

 <olT661Parts9:BN></olT661Parts9:BN>

Business number

-15 alphanumeric character

Format NNNNNNNNNAANNN

 <olT661Parts9:BillingArrangmentCode></olT661Parts9:BillingArrangmentCode>

Billing arrangement code

-1 numeric character

Choose from the following list:

1 – Contingency fee arrangement

2 – Hourly rate

3 – Daily rate

4 – Flat fee arrangement

5 – Other arrangements

<olT661Parts9:BillingRate></olT661Parts9:BillingRate>

Billing rate

-1 to 15 numeric characters

<olT661Parts9:OtherBillingArrangment></olT661Parts9:OtherBillingArrangment>

Other billing arrangement(s) – Maximum 10 words

-1 to 175 alphanumeric characters

<olT661Parts9:TotalFee></olT661Parts9:TotalFee>

Total fee paid, payable or expected to pay

-1 to 15 numeric characters

-Format NNNNNNNNNNNN.NN (no spaces or commas)

</olT661Parts9:Part9TableData>

<olT661Parts9:Field970></olT661Parts9:Field970>

Name of authorized signing officer of the corporation, or individual

-1 to 175 alphanumeric characters

<olT661Parts9:Field975></olT661Parts9:Field975>

Date

- 10 characters

- Format: YYYY-MM-DD

</olT661Parts9:T661Part9Data>

<olT661Parts10:T661Part10Data>

This set of tags is for information relating to T661 - Part 10 – Certification.

<olT661Parts10:Field165></olT661Parts10:Field165>

Name of authorized signing officer of the corporation, or individual

-1 to 175 alphanumeric characters

<olT661Parts10:Field170></olT661Parts10:Field170>

Date

- 10 characters

- Format = YYYY-MM-DD

<olT661Parts10:Field175></olT661Parts10:Field175>

Name of person/firm who completed this form

-1 to 175 alphanumeric characters

</olT661Parts10:T661Part10Data>

</olT661:OLT661Data>

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