SR&ED During Production Runs Policy – Recording
SR&ED During Production Runs Policy. This policy was updated in December 2012 after the Canada Revenue Agency (CRA) conducted consolidated public consultation from 2010-2012. Learn more about the other SR&ED policy documents that were updated in our SR&ED Policy Review Project – Final Policy Documents Released article.
The summary from the CRA website is as follows:
This paper discusses the specific situation when experimental development is carried out during the operation of equipment or processes in a production or manufacturing environment. This occurs when the operation is part of the systematic investigation or search by experiment or analysis—for example, when experiments are carried out during production runs. Specifically, this paper looks at how to determine the costs associated with experimental development carried out during the operation of a commercial facility that are allowable expenditures for scientific research and experimental development (SR&ED) tax incentives.
IMPORTANT: These audio materials are presented only for non-commercial informational purposes. They have been reproduced, accurately and in whole, for non-commercial purposes from the Canada Revenue Agency (CRA) Scientific Research and Experimental Development (SR&ED) Program Policies. The original CRA text versions of the policies are available at http://www.cra-arc.gc.ca/
