Canada: Preparer identification | Research Credit Integrity Alliance

In Canada an SR&ED claim must identify every paid claim preparer. This page explains where that requirement comes from, what the claimant must provide, and how it relates to the separate question of who may represent the claimant before the CRA. The line by line content of the form is on the Form T661 claim preparer details page.

Summary

Question	Answer in the official sources
Must the claim name the preparer?	Yes. Claim preparer information, including the preparer's identity, must be included in the SR&ED form.12
Where on the claim?	Part 9 of Form T661, Claim preparer information.3
What if no preparer was used?	The claimant must say so on line 935 and sign the certification on lines 970 and 975.34
Is an unpaid helper or employee a claim preparer?	An employee acting in the course of employment is excluded. The definition covers a person or partnership that agrees to accept consideration.2
Who certifies the information?	The individual, an authorized signing officer of the corporation, or an authorized partner.4

The legal basis

Subsection 37(11) of the Income Tax Act requires the prescribed SR&ED form to contain claim preparer information as defined in subsection 162(5.3).1 That definition covers prescribed information about the identity of the claim preparer, if any, and the arrangement under which the claim preparer agrees to accept consideration for preparing the form.2 A claim preparer is a person or partnership who agrees to accept consideration to prepare, or assist in preparing, the form, but not an employee who does so in the course of employment.2

The definition covers anyone who assists with the form for consideration, not only the person who completes it.2 The form itself states that the information must be provided for each claim preparer that has accepted consideration to prepare or assist in the preparation of the claim.3

What the claimant must provide

Part 9 of Form T661 opens with a question on line 935: was a claim preparer engaged in any aspect of the preparation of the claim?3 If the answer is yes, the claimant completes a table with one row for each preparer and billing arrangement. The table asks for:3

the name of the claim preparer, whether a company or an individual (line 940);
the preparer's business number (line 945);
a billing arrangement code (line 950);
the billing rate, as a percentage, an hourly or daily rate, or a flat fee (line 955);
any other billing arrangement, in no more than ten words (line 960); and
the total fee paid, payable or expected to be paid (line 965).

The CRA's guide asks for all fifteen characters of the business number and states that an individual preparer may provide a GST or HST number.4 Where there is more than one preparer, each is entered on a separate line.4

Certification, whether or not a preparer was used

Part 9 must be certified on lines 970 and 975 in every case.3 The CRA's guide states that Part 9 must be signed and dated by the individual, authorized signing officer of the corporation, or authorized partner who has certified that the claim preparer information is complete and accurate.4 Where no claim preparer was engaged, the claimant completes only lines 935, 970 and 975.4

When the CRA introduced Part 9 in 2013 it stated that, whether a claim preparer was engaged or not, Part 9 must be signed and dated.5 The Budget 2013 measure described this as a requirement for the taxpayer to certify where no third party was involved.6

The person who completed the form

Separately from Part 9, Part 10 of Form T661 contains a general certification that the information on the form and attachments is true, correct and complete, signed by an authorized signing officer or the individual. Line 175 asks for the name of the person or firm who completed the form.3 Before the 2013 changes, the CRA states that taxpayers reported only the name of an external consultant who prepared certain parts of the form and the name of the person or firm that completed it.6

Filing Part 9 separately

In 2014 the CRA introduced an optional measure for preparers with confidentiality concerns. The claimant files a complete Form T661 with the return but, in Part 9, completes only the preparer's name and business number, the line 935 answer and the certification, leaving the billing lines blank. A paper copy containing only Parts 1 and 9, with the billing details on lines 950 to 965 for each preparer, is sent to the tax center at the same time as the return.7 The CRA's notice describing this measure is dated May 2014.

Consequences of not identifying a preparer

A false statement or omission in claim preparer information attracts a penalty of $1,000, for which the person responsible and any claim preparer are jointly and severally, or solidarily, liable.2 The CRA's 2023 guidance tells businesses to provide the information requested for each preparer in Part 9, states that this is a requirement under subsection 162(5.1), and advises them to be wary of any preparer who asks them to omit this information.8 See the claim preparer information penalty page.

Identification and representation are different

Naming a preparer in Part 9 does not authorize that preparer to deal with the CRA for the claimant. The CRA's review guide states that a claimant can choose a representative, and that the CRA can discuss the claim with that person once they are authorized.9 Authorization is given separately, for example through the CRA's Represent a Client service.10 See the adviser registration page.

Sources

Government of Canada, Income Tax Act, RSC 1985, c 1 (5th Supp), subsection 37(11). https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-37.html (accessed 11 October 2026). Back
Government of Canada, Income Tax Act, RSC 1985, c 1 (5th Supp), subsections 162(5.1) and (5.3). https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-162.html (accessed 11 October 2026). Back
Canada Revenue Agency, Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim, T661 E (26), Part 9, Claim preparer information, and Part 10, Certification. https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t661/t661-26e.pdf (accessed 11 October 2026). Back
Canada Revenue Agency, T4088, Guide to Form T661 (T4088(E) Rev. 20), Part 9, Claim preparer information, lines 935 to 975. https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4088/guide-form-t661-scientific-research-experimental-development-expenditures-claim-guide-form-t661.html (accessed 11 October 2026). Back
Canada Revenue Agency, SR&ED T661 Claim Form, 2013 Revision, Claim preparer information (October 31, 2013). https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/whats-new-program/t661-claim-form-2013-revision-claim-preparer-information.html (accessed 11 October 2026). Back
Canada Revenue Agency, Budget 2013, Scientific Research and Experimental Development (SR&ED) Tax Incentive Program, section on claim preparer information and penalty. https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2013/budget-2013-scientific-research-experimental-development-tax-incentive-program.html (accessed 11 October 2026). Back
Canada Revenue Agency, SR&ED T661 Claim Form, Revised optional filing measure for Part 9 (May 30, 2014). https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/whats-new-program/t661-claim-form-revised-optional-filing-measure-part-9.html (accessed 11 October 2026). Back
Canada Revenue Agency, Are you preparing to claim SR&ED tax incentives? Here's what you need to know (tax tip, May 30, 2023). https://www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2023/preparing-to-claim-sred-tax-incentives-what-you-need-to-know.html (accessed 11 October 2026). Back
Canada Revenue Agency, The SR&ED Review Process: A Guide for Claimants, section on representatives. https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/technical-review-a-guide-claimants.html (accessed 11 October 2026). Back
Canada Revenue Agency, About Represent a Client. https://www.canada.ca/en/revenue-agency/services/e-services/represent-a-client/about-represent-a-client.html (accessed 11 October 2026). Back