We have developed a specific methodology, which permits one to better discern activities, which are admissible to the SR&ED program from a quantitative and qualitative point of view. Our systematic approach towards SR&ED project management and creation of technical reports allows improvement in beginning an SR&ED project as well as displaying the level of conformity to CRA requirements. What’s more, our firm offers to managers and scientists from organizations a unique training regarding SR&ED management. This training allows participants to acquire the necessary knowledge and skills on fiscal, accounting and scientific levels, while addressing adequate processes when filing claims, favouring in this way, the acquisition of tax credits. In summary, our practice is highly aware of the importance of your R&D projects and is committed to scrupulously respecting the confidentiality of all transmitted information.




What DeVeaux Brault & Associés can do for you:

DeVeaux Brault & Associés offers guidance according to your needs in specific or all stages of claiming SR&ED tax credits:

	Training in SR&ED management (details);
	Screening of admissible activities for SR&ED tax credits;
	Assistance in document management for SR&ED projects (tools meant to colligate necessary information during the development of an admissible project);
	Initiation and accompaniment in experimental planning methodology (experimentation and systematization documentation plan for SR&ED project duration);
	Preparation of a scientific report in collaboration with involved staff;
	Preparation of an accounting file or assistance in its development, including identification of admissible expenses, backed by the supporting documents, as well as the calculations of the tax credits to be claimed:
	Preparation of tax claims, if need be;
	A follow-up, if necessary, including:
	- A preliminary scientific exam from the CRA to familiarize personnel with exam processes;
	- A present consultant ready to provide assistance if needed during the scientific exam;
	- The negotiation and acquisition of tax credits.

Evaluate SR&ED tax credits for your company’s current expenses:

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Which activities are eligible?

	experimental development to achieve technological advancement to create new materials, devices, products, or processes, or improve existing ones;
	applied research to advance scientific knowledge with a specific practical application in view;
	basic research to advance scientific knowledge without a specific practical application in view; and
	support work in engineering, design, operations research, mathematical analysis, computer programming, data collection, testing, or psychological research, but only if the work is commensurate with, and directly supports, the eligible experimental development, or applied or basic research.

Criteria for activity eligibility:

Scientific or technological advancement.
The SR&ED project objective must be to acquire knowledge meant to improve the understanding of scientific relationships or of underlying technologies.

Scientific or technological uncertainty.
The likelihood of reaching an objective and/or the way in which to attain it cannot be known or determined in advance according to available scientific experience, knowledge or technology.

Scientific and technical content
The work must include a systematic investigation starting by formulating a hypothesis, followed by experimental testing or analysis, until logical conclusions may be established. Respecting this criterion implies, moreover, that the different stages of the project must be documented in an adequate fashion and performed by qualified personnal having relevant experience in science, technology or engineering.



For more information: www.arc.gc.ca/taxcredit/sred/menu-e.html