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Are "statements of work" required for subcontractors?

As of September 30, 2005, Question D in Step 1 of the SR&ED Claim Form T611 was expanded to request a description of all or part of the work performed on your behalf by contractors and that you include a copy of the statement of work from the contract. According to the Guide to Form T116:

"If all or part of the work was performed by contractors, a description of the SR&ED work is still required. Include a copy of the statement of work from the contract."

If this statement of work is not included the claim will not meet the filing requirements and will not qualify under the SR&ED program.