Salary Allocations That Survive Review
Practical patterns for mapping payroll to SR&ED activities without overclaiming specified employees.
5 min read
Salary is usually the largest claim line — and the most scrutinized. Allocations need a credible link between people, months, and eligible activities, plus awareness of specified-employee caps.
Start from payroll source data (T4, ROE, HRIS exports) and map monthly percentages to project phases documented in the engagement plan. Avoid round numbers with no supporting notes.
When owners or related parties are involved, apply specified-employee rules early. Catching a cap issue before submission is far easier than amending after CRA flags it.