Total expenditures for SRED (from lines 380 and 390) 492 payment of prior years' unpaid amounts (other than salary or wages) (see note 5) 500 prescribed proxy amount (complete Part 5) (Enter "0" if you use the traditional method) 502 expenditures on shared-use equipment for property acquired before 2014 qualified expenditures transferred to you (see note 3) (complete Form T1146**) 508 Subtotal (add lines 492 to 508) 511 provincial government assistance 513 other government assistance 515 non-government assistance and contract payments 517 current expenditures (other than salary or wages) not paid within 180 days of the tax year end (see note 5) 520 amounts paid in respect of an SRED contract to a person or partnership that is not a taxable supplier 528 20% of expenditures included on lines 340 and 370 529 prescribed expenditures not allowed by regulations (see guide) 530 other deductions (see guide) 533 assistance allocated to you (complete Form T1145*) 538 expenditures for non-arm's length SRED contracts (from line 345) 541 adjustments to purchases (limited to costs) of goods and services from non-arm's length suppliers (see guide) 542 qualified expenditures you transferred (complete Form T1146**) 544 Qualified SRED expenditures (line 511 minus lines 513 to 544) 559 repayments of assistance and contract payments made in the year 560 Total qualified SRED expenditures for ITC purposes (add lines 559 and 560) 570