Defined term
Form T661
Also: T661 · SR&ED claim form
The CRA form used to claim Scientific Research and Experimental Development incentives.
Form T661 reports SR&ED project descriptions, claim information, and expenditures for Canadian federal SR&ED claims. Technical narratives must explain technological uncertainties, work performed, and advances sought. Financial schedules allocate salaries, materials, and contract expenditures. Incomplete project descriptions are a frequent CRA review trigger.
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Educational definition only. Not tax or legal advice. Confirm current program rules with official guidance and a qualified adviser.