T1174 Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED)
What's new – Changes to Form T1174
We have revised the form to include a privacy notice. Personal information is collected pursuant to the Income Tax Act and the Income Tax Regulations and is used for verification of compliance, administration and enforcement of the Scientific Research and Experimental Development (SR&ED) program requirements.
Information may also be used for the administration and enforcement of other provisions of the Act, including assessment, audit, enforcement, collections, and appeals, and may be disclosed under information-sharing agreements in accordance with the Act. Incomplete or inaccurate information may result in delays in processing SR&ED claims.
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Last update: 2016-10-21
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