Scientific Research and Experimental Development (SR&ED) tax incentives
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
Scientific Research and Experimental Development (SR&ED) tax incentives
The Scientific Research and Experimental Development (SR&ED) Tax Incentive Program is developing a new digital tool to help claimants gather information needed to prepare their SR&ED claims.
Between March 18 and April 1, 2024, SR&ED claimants may be contacted by the CRA to participate in user testing of the prototype tool. User testing will be carried out by the company Jumping Elephants.
For more information, contact us at: SREDCLPRTLG@cra-arc.gc.ca.
The Scientific Research and Experimental Development (SR&ED) tax incentives are intended to encourage businesses to conduct research and development in Canada.
Corporations, individuals, trusts, and partnerships that conduct eligible work may be able to claim SR&ED tax incentives for the year.
There are 2 tax incentives:
- Claim a deduction against income
- Earn an investment tax credit (ITC)
To benefit from the incentives, you must link your eligible work to expenditures you can claim.
Claimants should submit their SR&ED claim with their income tax return for the year.
Sections
- What are SR&ED tax incentives
- Learn about the SR&ED tax incentives and how they can benefit your business
- What work is eligible
- Review the SR&ED requirements and what types of work may be eligible
- How to prepare your claim
- Understand reporting deadlines, how to group your eligible work, and how to calculate your expenditures and investment tax credit (ITC)
- Submit your claim
- How to submit your SR&ED claim to the CRA
- After you claim
- Understand processing times, how to check the status of your claim, and what to do if your claim needs a review
- Contact us
- Call us if you have questions about the SR&ED program
SR&ED program resources
- Policies and guidelines
- Forms and publications
- Support services and tools
- Provincial and territorial R&D tax credits
Reporting and sharing
Page details
- Date modified:
- 2024-03-21