In October 2013, the Canada Revenue Agency (CRA) released a revised version of SR&ED Form for Scientific Research and Experimental Development (SR&ED) Expenditures Claim. The new form has been simplified to accommodate the legislative changes coming into effect on January 1, 2014. The new version of the form will consolidate former Sections B and C in Part 2 so that all claimants answer the same three questions in Section B. It means all three sections now should be completed for both experimental development (ED) projects as well as scientific research (SR) projects. The order of the questions in Section B was also changed.
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