4.3 Employer's share of related benefits.4.2 Contract costs – Other than an SR&ED contract.4.1 Salary or wages of clerical and administrative staff providing a service to SR&ED employees.4.0 Applying the “directly related” and “incremental” tests.3.2.1 Determining whether a particular expense meets the incremental test.3.2 Meaning of the term “incremental expenditure”.3.1.2 Expenditures that are not directly related.3.1.1 Expenditures that may be directly related.3.1 Meaning of the term “directly related to the prosecution of SR&ED”.3.0 Expenditures directly attributable to the prosecution of SR&ED in Canada.2.1 Meaning of the term “overhead and other expenditures”.The text of this document has been revised to reflect these changes, see Appendix B.1 Explanation of changes. that the cost of waste disposal is not considered to be directly related and incremental to the prosecution of SR&ED when the SR&ED activity that produced the scrap has finished.that a fixed cost maintenance contract generally will not meet the incremental test for SR&ED overhead and other expenditures.when a retiring allowance is directly attributable to the prosecution of SR&ED. ![]() This revision includes announced income tax changes since the last publication date of December 18, 2014.Įxpenditures of a capital nature or expenditures for the right to use capital property (lease) do not qualify for scientific research and experimental development (SR&ED) tax incentives if incurred after 2013, references to such expenditures have been removed from this policy document. ![]() Changes to the SR&ED Overhead and Other Expenditures Policy
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