T661- Scientific Research and Experimental Development (SR&ED) Expenditures Claim
2023V1 – updated 2022-09-27
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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