The Canada Revenue Agency has published a revised Recapture of Scientific Research and Experimental Development (SR&ED) Investment Tax Credit Policy. The revision overview is provided as follows:
---
Changes to the Recapture of SR&ED Investment Tax Credit Policy
Reasons for revision
This revision includes announced income tax changes since the last publication date of December 18, 2014.
Revision overview
An expenditure of a capital nature made after December 31, 2013, no lon…