Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Canada's 2025 federal budget introduced significant changes that substantially increase the availability of SR&ED tax credits. These changes include making more companies eligible for cash refunds, raising the expenditure limit, reducing adverse impacts of "grinds" and restoring eligibility of capital equipment. This course will go beyond what changed and focus on practical insights on why they matter and how to make the most of them.
Key Takeaways
Upon completion of this course, you will learn about:
- How big is the boost and who gets what? Comparison of ITC increases current and past years.
- Provincial knock ons - more from Canada equals more from Ontario?
- What R&D work qualifies as SR&ED? Lessons from recent Tax Court Canada rulings.
- Claiming R&D equipment; what qualifies, timing, leases, software licenses.
- Beware adverse interactions between SR&ED vs. government grants and loans
- Contract payment issues; who claims the SR&ED, who should claim buyer or seller?
- International issues; SR&ED in buy / sell transactions with foreign-based customers and suppliers.
- SR&ED favourable contract terms and conditions.
- Limiting factors, risks and pinch points.
Who Will Benefit
This course will benefit:
- Tax practitioners whose practice includes advising clients on SR&ED tax credits.
- CFOs and controllers of technology businesses.
- Owners and managers of technology businesses.
How to Access the Course
This course is a live webinar. You must attend the live course to receive verifiable CPD hours. We recommend you join five minutes prior to the scheduled starting time. To get the full experience of this interactive course, use a computer that has video and microphone capabilities.
If available, course materials can be accessed 2 business days prior to the course and should be downloaded in advance.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
David Hearn, Managing Director Scitax Advisory Partners LP, is a Certified Engineering Technologist (Electronics). He is a senior expert on R&D tax credits and other government incentives in the technology sector. Since entering the field of tax credits in 1993, he has handled or supervised thousands of successful SR&ED filings. Prior to teaming up with tax expert Michael Cadesky FCA FCPA to form the Scitax Partnership in 2006, David was a senior member of the tax credit practice of an international accounting firm where he gained broad knowledge of corporate taxation issues and developed an extensive network of contacts within the Canada Revenue Agency.
Miranda Reis, CPA, CGA, Principal Scitax Advisory Partners LP, received her CPA, CGA designation in 2003, after a career in public accounting, manufacturing and municipal sectors she formed M.D. Reis & Company in 2010 to help clients apply for and settle claims for disability tax credits. Miranda has worked with Scitax since 2016 both as a fiscal consultant on SR&ED claim preparation and as an advisor on various SR&ED-related notice of objection and tax court filings. In 2026 Miranda joined Scitax as a principal with responsibility for business development and strategic relationships with professional communities.