Development Department support of CY2019 R&D Tax Credit

Kickoff Discussion

https://docs.google.com/document/d/1yns_SBLD7gh0JbN4I9YgImy3rfclx4Y8l_eA2ZtOM3I/edit?ts=5f6475ce#

Contracts (Work in Progress - Incomplete list)

• $50k for R&D of serverless features https://docs.google.com/document/d/1cZ8Vkum988hKsB7JJXc1Ia-offjyurpYNivgOLetiHY/edit?ts=5e5977d1

GitLab’s Product Development Flow

Describes qualifying activities in standard development process

https://about.gitlab.com/handbook/product-development-flow/

CY2019 Release Posts

Monthly list of features and improvements to support narrative.

• https://gitlab.com/gitlab-com/www-gitlab-com/-/blob/master/data/release_posts/2019_01_22_gitlab_11_7_released.yml
• https://gitlab.com/gitlab-com/www-gitlab-com/-/blob/master/data/release_posts/2019_02_22_gitlab_11_8_released.yml
• https://gitlab.com/gitlab-com/www-gitlab-com/-/blob/master/data/release_posts/2019_03_22_gitlab_11_9_released.yml
• https://gitlab.com/gitlab-com/www-gitlab-com/-/blob/master/data/release_posts/2019_04_22_gitlab_11_10_released.yml
• https://gitlab.com/gitlab-com/www-gitlab-com/-/blob/master/data/release_posts/2019_05_22_gitlab_11_11_released.yml
• https://gitlab.com/gitlab-com/www-gitlab-com/-/blob/master/data/release_posts/2019_06_22_gitlab_12_0_released.yml
• https://gitlab.com/gitlab-com/www-gitlab-com/-/blob/master/data/release_posts/2019_07_22_gitlab_12_1_released.yml
• https://gitlab.com/gitlab-com/www-gitlab-com/-/blob/master/data/release_posts/2019_08_22_gitlab_12_2_released.yml
• https://gitlab.com/gitlab-com/www-gitlab-com/-/blob/master/data/release_posts/2019_09_22_gitlab_12_3_released.yml
• https://gitlab.com/gitlab-com/www-gitlab-com/-/blob/master/data/release_posts/2019_10_22_gitlab_12_4_released.yml
• https://gitlab.com/gitlab-com/www-gitlab-com/-/blob/master/data/release_posts/2019_11_22_gitlab_12_5_released.yml
• https://gitlab.com/gitlab-com/www-gitlab-com/-/blob/master/data/release_posts/2019_12_22_gitlab_12_6_released.yml

List of CY2019 Features and Improvements (491 items)

Table of CY2019 features and improvements to support narrative (from Release Posts)

https://docs.google.com/spreadsheets/d/13fHDCH-th9o77o9hmGnpaGEqc805NmQqEPg3g2YLd0I/edit#gid=0

Methods

Merge request type labels were used to separate R&D activities from non-qualifying activities and estimate qualifying time percentage based on title & role.

Actions

• Tax team review and provide feedback on content in this issue
• Identify all potentially deductible contracts
• Provide additional information on qualifying activities features and improvements to support narrative if necessary