Browsing articles in "Accounting"
Nov 1, 2011

What is the process for filing for the Scientific Research and Experimental Development program (SR&ED) and The Ontario Interactive Digital Media Tax Credit (OIDMTC)?

Joseph Mauceri, Manager, R&D Tax Incentives Practice, KPMG

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A. In order to make a claim for the Scientific Research and Experimental Development program (SR&ED), a company must prepare schedule T661 on its annual tax return.

For each project identified as SR&ED eligible, a technical report must be prepared describing the technological advancements you were trying to achieve, the technological obstacles/uncertainties you had to overcome and the work that was performed to overcome the technological Continue reading »

Oct 24, 2011

What are some tax credits for Canadian digital media companies?

Joseph Mauceri, Manager, R&D Tax Incentives Practice, KPMG

The Scientific Research and Experimental Development program (SR&ED) offers Canadian companies both federal and provincial tax credits for expenditures relating to eligible SR&ED activities.

The work must be advancing the understanding of technology and should address technological uncertainty through¬† systematic investigation. Whether your company is developing new products/processes or improving existing products/processes you may qualify for up to 73 cents on the dollar of internal labour expenditures. Continue reading »


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