Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Subject: Revised SR&ED Brochure
Attached please find our latest revisions to the above-noted brochure. These revisions, highlighted by a red “X” in the left-hand margin, are explained briefly as follows:
- • The word “Specialty” has been deleted from the second paragraph of the page preceding the contents.
- • The word “of” has been deleted from the phrase “outside of Canada” in the second paragraph on page 3.
- • the example on page 6 has been amended.
- • The words “at least” have been added to, and the words “or more” have been deleted from, the third paragraph on page 7.
Assuming that you do not have any questions concerning the revisions, would you make the necessary arrangements to procure the final printing of this brochure at your early convenience.
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1990
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1990
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