For CPAs & Tax Advisors
A seamless medical SR&ED partnership with zero channel conflict.
If your physician or medical client is considering an SR&ED tax credit, MITRAS acts as a specialized technical co-counsel. We prepare the scientific report, calculate eligible expenditures, and coordinate directly with your firm, keeping you in complete control of the client relationship.
Our Commitments
Built to protect your client relationship and minimize your firm's risk.
Zero Channel Conflict
MITRAS does not file corporate tax returns (T2) or provide general accounting services. We prepare the Form T661 technical narrative and provincial schedules (CRIC RD-1029 / OITC Schedule 508), delivering the final numbers for your firm to incorporate into the corporate filing.
Zero Technical Drafting Burden
You do not need to write scientific project descriptions or reconcile experimental bench hours. We work directly with the clinician-scientist to formulate the hypothesis, resolve scientific uncertainties, and trace eligible expenditures.
Conservative, Grounded Methodology
We evaluate eligibility strictly against CRA policies and Tax Court of Canada precedent (such as André Lamy v. The Queen). We never claim routine clinical care, unbacked university overhead, or ineligible institutional grants.
Full CRA Review Support Included
Every claim we prepare includes full CRA review support. If the CRA or Revenu Québec initiates a review, MITRAS fully supports the client through the process. Your firm is never required to attend technical review meetings unless you choose to.
Division of Responsibilities
How we work alongside your accounting practice.
We respect professional boundaries. We handle the medical science and SR&ED cost tracking; you handle corporate tax filing and tax strategy.
| Responsibility | MITRAS (Medical Advisory) | Your Firm (Corporate CPA) |
|---|---|---|
| Technical Project Narratives | Drafts Form T661 Section B (lines 242, 244, 246) detailing scientific uncertainty, systematic investigation, and advancements. | Reviews summary figures and confirms corporate context. |
| Eligible Cost Calculation | Calculates eligible salary allocations, fellow stipends, contractor expenditures, and materials using the proxy method. | Provides relevant payroll (T4 summaries), subcontractor (T5018), and financial statements. |
| Provincial Schedules | Prepares Quebec CRIC (RD-1029.7 / RD-1029.8), Ontario OITC (Schedule 508), or relevant provincial R&D schedules. | Reconciles with overall corporate tax liabilities and provincial tax balances. |
| Corporate Tax Return (T2) | Does not prepare or file T2 returns. Hands over verified Schedule 31 / provincial figures. | Retains full ownership of the client relationship, corporate return, and filing. |
| CRA Review Support | Provides full review support and coordinates directly with the claimant throughout the CRA review process. | No obligation to attend technical meetings; coordinates standard corporate tax correspondence only if requested. |
CPA Quick Screen
When should you flag a medical client for SR&ED?
Not all medical research qualifies. A defensible claim requires the intersection of four specific conditions:
Incorporated Claimant
Client operates through a Canadian-Controlled Private Corporation (CCPC) or Medical Professional Corporation (MPC).
Corporate Incurred Costs
The corporation paid eligible salaries (T4), fellow stipends, or arm's-length contractor fees, not institutional trust funds.
Systematic Investigation
Work tackled genuine scientific/technological uncertainties in novel protocols, drug delivery, software, or medical devices.
Open Filing Deadline
The corporation is within 18 months of its tax year-end. Two prior fiscal years can frequently be claimed at once.
Next Steps for CPAs
Have a physician client who might qualify?
We keep the discovery process effortless and zero-risk for your firm. Screen their eligibility online or schedule a brief confidential consultation with us before committing any billable hours.
Option 1: Quick Online Screen
Answer 4 straightforward questions to verify whether their corporate structure and clinical activities qualify.
Option 2: Direct Consultation
Review the client's incorporation and research facts confidentially before presenting anything to them.