SR&ED Program policies – July 2016 update

Date: July 19, 2016

Two policy documents have been revised to accommodate the legislative changes that have been announced from 2012 to the present. Each revised policy document includes an appendix entitled “Explanation of changes” that explains the changes that were made in that particular policy document. The December 2012 version of these policy documents has been archived but will be made available until December 31, 2016.

The policy documents that have been revised are:

• SR&ED while Developing an Asset Policy
• SR&ED During Production Runs Policy