 In 2010, the CRA made minor revisions to Form T661 (10), to clarify some of the instructions and move the expenditure summaries from T661 Part 2 to a new summary section, T661 Part 6.In 2013, The CRA made additional changes to the T661, where Consultants are now required to provide their agreement and the amount they charge to clients in return for filing claims on their behalf.The SALT is CRA’s web-based tool that is used to determine through a series of concise questions if work performed has a likelihood of meeting SR&ED requirements for funding.