T1145 Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length T1145 Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length What's new – Changes to Form T1145 We have...The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access. Read more about T1145 Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length