Describe work and report expenditures with Form T661
Use the T661 expenditures claim form
You will use Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim, to describe the work carried out for each project and report the associated expenditures.
In your project description, you will describe the work done in the year and answer questions to explain how your work meets the requirements for SR&ED.
To report your expenditures, you must first calculate how much you spent on an SR&ED project during the tax year.
Use Form T661 to calculate your:
- Allowable expenditures
- Pool of deductible expenditures
- Qualified SR&ED expenditures
How to claim SR&ED done by partnerships
Requirements for partners in a partnership
When SR&ED work is carried out by a partnership, some special requirements apply:
- The entire amount in the partnership's pool of deductible SR&ED expenditures must be deducted in calculating the net income of the partnership in the year the expenditures are incurred
- A partnership will not have a pool of SR&ED expenditures to carry forward to future tax years
- Partners in a partnership cannot include the partnership’s SR&ED expenditures in their own pool of deductible SR&ED expenditures
Since SR&ED expenditures are deducted at the partnership level, the partnership should submit a Form T661.
A partner in the partnership may do this on the partnership’s behalf. However, the total SR&ED expenditures they report must be those of the partnership, and not just a particular partner’s share of those expenditures.
If a partner in a partnership conducted SR&ED work independent of the partnership, they must submit their own Form T661, and they must not include any of the partnership’s SR&ED expenditures.
To learn more about how partnerships must fill out Form T661, review Partnerships, T4088 guide to SR&ED Expenditures Claim.
Get support with Form T661
Review the guide to help fill our Form T661
Use Guide T4088 to get step-by-step guidance filling out Form T661.
Consult examples of project descriptions
Learn how to write your project description for Form T661 by consulting our sector specific examples.
Request a Pre-claim consultation
Request a Pre-claim consultation if you need help determining if there is SR&ED work in your project before you submit a claim.
Contact us
Contact us if you have any questions about the SR&ED program, the work you want to claim, or the associated expenditures.
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