Form T661 (13) – Questions and Answers Page 1 of 3

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> Form T661 (13) – Questions and Answers

Form T661 (13) – Questions and Answers

Date: January 30, 2014

Table of contents

• 1. How do I complete the new Part 9 – Claim preparer information of Form T661?
• 2. If I want to amend a previous claim, what version of Form T661 should I use?
• 3. Will my SR&ED claim be disallowed if any of the information requested in Part 9 of
Form T661 (13) is missing, incomplete, or inaccurate?
• 4. If any of the information in Part 9 of Form T661 (13) is missing, incomplete, or
inaccurate, will I have to pay the penalty or will my claim preparer(s) have to pay the
penalty?
• 5. If a tax practitioner only enters the data into the tax preparation software, does
the information about that tax practitioner need to be included in Part 9?
• 6. If a claim preparer has concerns about the confidentiality of the information
requested in Part 9 of Form T661 (13), can Part 9 be sent to the CRA separately?
• 7. If I use more than one claim preparer to complete Form T661 (13) (for example,
one claim preparer to prepare the technical/scientific information and another to
complete the financial information), whose information do I provide in Part 9?
• 8. If the penalty for not providing claim preparer information is applied, do I have any
recourse?

Part 9 – Claim preparer information was added to Form T661 (13) as a result of the 2013 federal
budget announcements. For more information on the announcements, see Budget 2013 – SR&ED
program – Questions and Answers and the Department of Finance Canada’s Budget 2013.

1. How do I complete the new Part 9 – Claim preparer information of

Form T661?
Form T661 (13), Scientific Research and Experimental Development (SR&ED) Expenditures Claim, has
been revised to include a new section: Part 9 – Claim preparer information. Form T661 (13) must be
fully completed, including Part 9, and sent to the Canada Revenue Agency (CRA) with the income tax
return for the year. The onus is on the claimant to file on time all the required forms containing all the
required information.

To complete the new Part 9, you must include the following:

• Name of claim preparer;

• Claim preparer business number;
• Billing arrangement code (list of codes is included on the form);
• Billing rate (percentage, hourly/daily rate or flat fee);
• Other billing arrangements;
• Total fee paid, payable or expected to be paid.

If a claim preparer has concerns about the confidentiality of the information requested in Part 9, Part 9
can be filed separately. See the answer to question 6 below.

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Form T661 (13) – Questions and Answers Page 2 of 3

2. If I want to amend a previous claim, what version of Form T661 should

I use?
Starting January 1, 2014, the CRA will accept only Form T661 (13) for all tax years, including for
amended SR&ED claims.

3. Will my SR&ED claim be disallowed if any of the information requested

in Part 9 of Form T661 (13) is missing, incomplete, or inaccurate?
No, the SR&ED claim will not be disallowed for these reasons. However, if any of the information in Part
9 is missing, incomplete, or inaccurate, a $1,000 penalty may be applied.

4. If any of the information in Part 9 of Form T661 (13) is missing,

incomplete, or inaccurate, will I have to pay the penalty or will my claim
preparer(s) have to pay the penalty?
The claim preparer information in Part 9 of Form T661 (13) is prescribed information and, therefore,
Part 9 has to be completed. The claim preparer(s) and the claimant will both be liable if any of the
information is missing, incomplete, or inaccurate.

If, however, it can be shown that a claim preparer exercised the degree of care, diligence, and skill that
a reasonably prudent person would have exercised in comparable circumstances, the claim preparer
will not be liable for the penalty.

5. If a tax practitioner only enters the data into the tax preparation
software, does the information about that tax practitioner need to be
included in Part 9?
No. If a tax practitioner does not prepare or help prepare Form T661 (13), their information does not
have to be included in Part 9.

6. If a claim preparer has concerns about the confidentiality of the

information requested in Part 9 of Form T661 (13), can Part 9 be sent to
the CRA separately?
Yes, Part 9 of Form T661 (13) can be filed separately.

The claim preparer information in Part 9 is prescribed information. Prescribed information is information
that has to be provided on a form as authorized by the Minister of National Revenue.

For the CRA to process an SR&ED claim, a claimant must file with the CRA:

• the prescribed forms (that is, Form T661 (13) and Schedule T2SCH31 or Form T2038
(IND), whichever apply) containing all the prescribed information by the reporting deadline;
and
• the applicable income tax return (that is, a T1, T2, T3, or partnership information return
(T5013)).

However, if a claim preparer has concerns about the confidentiality of the information requested in Part
9 of Form T661 (13), Part 9 can be filed separately. These are the steps to follow:

1. The claimant sends Form T661 (13) to the CRA fully completed, except for Part 9 – Claim
preparer information, by the reporting deadline. See SR&ED Filing Requirements Policy.
2. The claimant completes a paper copy of Part 9 for each claim preparer involved in preparing the
SR&ED claim, and certifies that the information in Part 9 is complete and accurate.

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3. The claimant sends a cover letter that includes the claimant’s name, the claimant’s business
number, and the tax year (start and end dates) of the claim, along with the paper copy of each
completed Part 9, directly to their tax centre.

The cover letter and each Part 9 must be sent to the CRA when Form T661 (13) is filed. If the CRA
does not receive the cover letter and Part 9 for each claim preparer involved in preparing the SR&ED
claim, it may apply a $1,000 penalty.

7. If I use more than one claim preparer to complete Form T661 (13) (for
example, one claim preparer to prepare the technical/scientific
information and another to complete the financial information), whose
information do I provide in Part 9?
You have to provide information for all preparers involved in preparing the SR&ED claim in Part 9 of
Form T661 (13).

If a claim preparer has concerns about the confidentiality of the information requested in Part 9, Part 9
can be filed separately. See the answer to question 6 above.

8. If the penalty for not providing claim preparer information is applied,

do I have any recourse?
The Minister may grant relief from a penalty or interest when a taxpayer was prevented from meeting
their tax obligations. For more information about the circumstances that warrant relief from a penalty
or interest and how to make a request for taxpayer relief, see Taxpayer relief provisions.

Date modified: 2014-01-30

http://www.cra-arc.gc.ca/txcrdt/sred-rsde/pblctns/t661q-eng.html 2/17/2014