T661 Form Checklist

Each R&D project has a distinct name and start/end dates

Split unrelated work into separate projects. CRA reviews claims project-by-project.

CRA note: Vague or catch-all project names are a common audit trigger.

Every claimed expense ties to a named project

Payroll, contractors, and materials should map to project codes in your records.

Key personnel and their roles on each project are documented

Include job titles, % time on SR&ED, and technical responsibilities.