Canada - English


  • Service: Tax, Domestic Tax Services, Tax, Research & Development Tax Services
  • Date: 8/10/2011

Review of SR&ED Prescribed Proxy Amount (PPA) Policy 

As part of the CRA's Scientific Research & Experimental Development (“SR&ED”) Policy Review Project, stakeholders were asked to comment on the CRA’s SR&ED “Traditional and Proxy Method Policy (Draft) Paper”.

KPMG Canada LLP’s (KPMG) response to this draft policy paper outlines the firm’s views and recommendations for this part of the SR&ED Policy Review Project. Our comments are not exhaustive — we have highlighted selected areas of the draft paper that we believe may benefit the most from being revised.
This document specifically addresses the SR&ED “Traditional and Proxy Method Policy (Draft) Paper” and is organized to address the six questions that the CRA has outlined in its process document, namely:
  1. Is the language easy to understand?
  2. Is the information well organized?
  3. Are there any gaps or omissions in the information?
  4. Is there any information that is not necessary?
  5. What are the best features of the document?
  6. Do you have any other comments or suggestions to improve the document?

    For ease of reference, the CRA’s draft policy paper is reproduced in the appendix.

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