Participants will develop a practical, end-to-end understanding of Canada’s SR&ED program, including updates from the 2025 federal budget, eligibility, expenditure rules, investment tax credit calculations, and CRA filing and review processes. The course materials include comprehensive reference materials and resources to understand how to identify eligible work, compile and calculate qualified expenditures, prepare compliant forms and supporting documentation, and address common review issues through scenarios and case-based discussion.

• CPAs in public practice or industry who want a concise, practical orientation to SR&ED eligibility, expenditures, filing, and the CRA review process.
• CPAs with some exposure to SR&ED who are seeking an updated, SR&ED-only refresher focused on new legislation, common issues and practical claim preparation.

• Prepare SR&ED claims using a step-by-step approach 
• Identify eligible SR&ED work using an eligibility framework. 
• Determine claimant eligibility for refundable SR&ED credits and understand the new caps on eligible expenditures. 
• Compile SR&ED qualified expenditures using the proxy method (e.g., salaries/wages, materials, contract payments) and calculate the reduction for assistance/contract payments. 
• Prepare core SR&ED filing components (e.g., T661 project description focus areas, evidence standards, and related prescribed forms) and organize documentation to support a claim. 
• Navigate CRA reviews, proposals, objections, and appeals, applying practical strategies informed by common issues and case-law themes. 

• SR&ED overview & eligibility: key elements, eligible vs. excluded work, support/linked activities, and common pitfalls. 
• Who can claim & how to claim: claimant profiles, expansion of access to refundable credits, high-level workflow, and filing deadlines. 
• Expenditure pool & methods: proxy vs. traditional; treatment of salaries/wages (incl. specified employees), materials, contract payments, and overhead; evidence requirements. 
• Qualified expenditures and investment tax credits: additions and deductions, prescribed proxy amount, interaction with government and non-government assistance/contract payments, and high-level provincial/federal considerations. 
• Filing & review process: T661 focus areas, documentation and evidence standards, CRA review flow, proposals, objections, appeals. 
• Practice elements: short scenarios to apply eligibility framework and strengthen project descriptions; discussion of recurring issues observed in case law. 

Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns. 

In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.

Live Webinar FAQs can be found here.  

Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.