Report expenditures with form T661

Get the T661 expenditures claim form

To report your expenditures, you must first calculate how much you spent on an SR&ED project during the tax year.

Use the Form T661, SR&ED - Expenditures Claim to:

  1. Calculate your allowable expenditures
  2. Calculate your pool of deductible expenditures
  3. Calculate your qualified SR&ED expenditures
How to report SR&ED work 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 your expenditures form

Review the guide to the SR&ED expenditures claim

Get step-by-step guidance filling out Form T661 SR&ED Expenditures claim.

T4088, SR&ED Expenditures Claim - Guide to T661

Request a Pre-claim consultation

Request a Pre-claim consultation to help you identify if there is SR&ED work in your project before you submit a claim.

Pre-claim consultation

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Call us if you have any questions about the SR&ED program or reporting your expenditures.

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