SR&ED expenditure overhead - 15 September, 2008

In addition to the regular costs, CRA allows claiming the overhead expenditure as part of the eligible amount.

Overhead expenditure may be calculated by so called traditional method having all of your overhead costs accounted for. Certain rules disallow types of costs for that matter, such as office building lease.

 Proxy method, on the other hand allows you the usage of a formula calculating your overhead based on the t4 amounts.