Employees other than specified employees for work performed in Canada 300 Specified employees for work performed in Canada 305 Subtotal (add lines 300 and 305) 306 Employees other than specified employees for work performed outside Canada (subject to limitations - see guide) 307 Specified employees for work performed outside Canada (subject to limitations - see guide) 309 Salary or wages identified on line 315 in prior years that were paid in this tax year 310 Salary or wages incurred in the year but not paid within 180 days of the tax year end 315 Cost of materials consumed in performing SRED 320 Cost of materials transformed in performing SRED 325 Arm's length contracts (see note 1) 340 Non-arm's length contracts (see note 1) 345 Overhead and other expenditures (enter "0" if you use the proxy method) 360 Third-party payments (see note 2) (complete Form T1263*) 370 Total allowable SRED expenditures 380 Amount from line 380 420 provincial government assistance for expenditures included on line 380 429 other government assistance for expenditures included on line 380 431 non-government assistance for expenditures included on line 380 432 SRED ITCs applied and/or refunded in the prior year (see guide) 435 sale of SRED capital assets and other deductions 440 Subtotal (line 420 minus lines 429 to 440) 442 repayments of government and non-government assistance that previously reduced the SRED expenditure pool 445 prior year's pool balance of deductible SRED expenditures (from line 470 of prior year T661) 450 SRED expenditure pool transfer from amalgamation or wind-up 452 amount of SRED ITC recaptured in the prior year 453 Amount available for deduction (add lines 442 to 453) (enter positive amount only, include negative amount in income) 455 Deduction claimed in the year (Corporations should enter this amount on line 411 of schedule T2SCH1) 460 Pool balance of deductible SRED expenditures to be carried forward to future years (line 455 minus 460) 470