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Hiring an SR&ED adviser in Canada: Form T661 and its Part 9 claim preparer information, the billing arrangement the form records, the $1,000 penalty for missing preparer information, the 12 month reporting deadline, and the practical checks before you sign.

Last reviewed: 13 October 2026

This page summarises the position in Canada as at 13 October 2026. It is not legal advice and may not reflect later changes. Check the official sources listed below.

In Canada a scientific research and experimental development (SR&ED) claim is made on Form T661 with the corporation's T2 return. Part 9 of the form asks for claim preparer information: who prepared the claim, the billing arrangement, the billing rate and the total fee. A penalty of $1,000 can apply for each claim with missing, incomplete or inaccurate preparer information, and the claimant and the preparer are jointly and severally liable for it.1Source 1Canada Revenue Agency, T4088, Guide to Form T661, Part 9, Claim preparer information (18 February 2026), lines 935 to 975; T661 Claim Form, 2013 revision, claim preparer information (31 October 2013); Income Tax Act section 162(5.1) to (5.3) (current to 21 September 2026). The reporting deadline is 12 months after the filing due date for the year, and after it no additional project or expenditure can be allowed.2Source 2Canada Revenue Agency, SR&ED Filing Requirements Policy (28 January 2025); Income Tax Act section 37(11) (current to 21 September 2026). The Canada Revenue Agency (CRA) describes tax preparers in its directory as certified to file returns through its EFILE service. The CRA pages read for this page state no general licensing requirement for preparers, and accountants who prepare returns for a fee are regulated by their professional bodies.3Source 3Canada Revenue Agency, Using a professional tax preparer (5 March 2026) and Evaluation: CRA programs used by tax preparers (24 March 2025), glossary. The practical checks below are about finding out who you are dealing with, and what the engagement letter says, before you sign.

The practical checks

  1. Ask who will be named in Part 9 of Form T661, and what billing arrangement will be recorded. The form records the arrangement and the rate, and the penalty for wrong or missing information falls on the claimant as well as the preparer.1Source 1Canada Revenue Agency, T4088, Guide to Form T661, Part 9, Claim preparer information (18 February 2026), lines 935 to 975; T661 Claim Form, 2013 revision, claim preparer information (31 October 2013); Income Tax Act section 162(5.1) to (5.3) (current to 21 September 2026). An adviser who expects not to appear should explain why; the who is named on the claim? page covers the question in general.
  2. Ask which professional body, if any, each named person belongs to, and check it. Provincial CPA bodies regulate chartered professional accountants; the checking an adviser's credentials page says what to check and what a listing does and does not tell you.
  3. Check the reporting deadline before anything else. Twelve months after the filing due date is the last day to add projects or expenditures; an adviser who proposes a claim for an earlier year should be asked to show how it is still open.2Source 2Canada Revenue Agency, SR&ED Filing Requirements Policy (28 January 2025); Income Tax Act section 37(11) (current to 21 September 2026). The cold calls about unclaimed refunds page covers unsolicited offers.
  4. Ask how the fee is calculated and what it covers. The engagement letter decides four things: what the fee is a percentage of, what happens to it if the CRA reduces the claim, whether help with a CRA review is included, and who owns the working papers. Read it against the twenty questions and the contracts section. The fee and preparer rules themselves are on the sister site linked beside this page.
  5. Read the project descriptions before the form goes in. The corporation files the claim and answers for it; the your responsibility page sets out what that means, including the CRA's reassessment period, interest and penalties.

If something goes wrong

If the CRA reviews the claim, read if your claim is reviewed and take advice before you reply. If the problem is the adviser, the complaints about an adviser page sets out the order: the firm first, then the professional body that regulates the person, then the CRA where it has a route.

Sources

  1. Canada Revenue Agency, T4088, Guide to Form T661, Part 9, Claim preparer information (18 February 2026), lines 935 to 975; T661 Claim Form, 2013 revision, claim preparer information (31 October 2013); Income Tax Act section 162(5.1) to (5.3) (current to 21 September 2026).   Back
  2. Canada Revenue Agency, SR&ED Filing Requirements Policy (28 January 2025); Income Tax Act section 37(11) (current to 21 September 2026).   Back
  3. Canada Revenue Agency, Using a professional tax preparer (5 March 2026) and Evaluation: CRA programs used by tax preparers (24 March 2025), glossary.  Back

Official sources

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