CRA publishes new T661(13) claim form for SR&ED expenditures
CRA publishes new T661(13) claim form for SR&ED expenditures — including new Part 9 requiring claim preparer information — and says it will accept only the T661(13) version of the form as of January 1, 2014 for all taxation years. Proposed new claim preparer disclosure and penalty rules take effect the later of January 1, 2014 and Royal Assent. http://www.cra-arc.gc.ca/E/pbg/tf/t661/README.html