SR&ED T661 Claim Form – Revised optional filing measure for Part 9
Date: May 30, 2014
As per the 2013 Federal Budget announcement, the Canada Revenue Agency (CRA) revised Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim, to include a new Part 9 – Claim preparer information. Recent legislation introduced a new penalty to allow the CRA to enforce this new information requirement.
As of January 1, 2014, Part 9 of the Form T661 (13) must be fully completed. If any of the prescribed claim preparer information is missing, incomplete or inaccurate, a penalty of $1,000 may be assessed. For more details on completing Part 9 of the Form T661(13), please see Form T661 (13) – Questions and Answers.
For claim preparers who have concerns about the confidentiality of their information, the CRA has introduced an administrative measure to permit Part 9 of the Form T661 (13) to be filed separately. Effective immediately, if a claimant chooses to use this administrative measure, these are the steps to follow:
Step 1. Submit with your return, a complete Form T661(13) by the SR&ED reporting deadline. For Part 9 you will need to:
- check the appropriate box at line 935 attesting to whether a claim preparer was engaged in any aspect of the preparation of the claim;
- provide the name of each claim preparer – line 940;
- provide each claim preparer’s business number – line 945;
- certify that the information provided in this part is complete and accurate – line 970; and
- sign and date Part 9 - line 975.
However, in Part 9 you must not enter the billing arrangement code, billing rate, other billing arrangement(s) or the total fee paid, payable or expected to pay – lines 950, 955, 960 and 965 respectively.
Step 2. You must submit a paper copy of the T661(13), completing only Part 1 – General Information, and Part 9 – Claim preparer information. Both Parts 1 and 9 must be completed in their entirety for each claim preparer. You will need to:
- check the appropriate box at line 935 attesting to whether a claim preparer was involved in any aspect of the preparation of the claim;
- provide the name of the claim preparer – line 940;
- provide the claim preparer’s business number – line 945;
- provide the billing arrangement code, billing rate, other billing arrangement(s) and the total fee paid, payable or expected to pay – lines 950, 955, 960 or 965 respectively;
- certify at line 970, sign and date Part 9 at line 975; and
- send Parts 1 and 9 directly to your tax centre at the same time you file your return.
Do not resubmit Parts 2 through 8 or Part 10 of the T661(13).
If the CRA does not receive a complete Part 9 with the details for each claim preparer involved in preparing the SR&ED claim, the CRA may apply a $1,000 penalty.
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