British Columbia Scientific Research and Experimental Development Tax Credit and Nova Scotia Research and Development Tax Credit for tax year-ends from November 30, 2019, to February 29, 2020
British Columbia and Nova Scotia, include wording in their respective Acts for their research and development (R&D) reporting deadline that says "within 18 months after the end of the taxation year." The deadline for the R&D tax credits for these provinces does not rely on the filing due-date. Thus, the deadlines for the Nova Scotia R&D tax credit and the British Columbia scientific research and experimental development tax credit are not consequentially extended. The SR&ED Directorate recommends that taxpayers in these two provinces file their federal and provincial SR&ED claim forms, without taking into consideration the federal COVID-19 extension. For example, British Columbia and Nova Scotia corporations with a December 31, 2019 tax year-end should file their Form T661, T2SCH31, T666 British Columbia (BC) Scientific Research and Experimental Development Tax Credit or T2SCH340 Nova Scotia Research and Development Tax Credit, and other relevant forms at the latest, June 30, 2021.
For information on filing an SR&ED claim, see the SR&ED Filing Requirements Policy document.
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