The Canada Revenue Agency is making it easier to claim scientific research & experimental development tax incentives

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The Scientific Research and Experimental Development (SR&ED) Program is a federal tax incentive program that is designed to encourage Canadian businesses of all sizes and in all sectors to conduct research and development (R&D) in Canada. The program gives claimants cash refunds and/or tax credits for their expenditures on eligible research and development work done. It is the largest single source of federal government support for Canadian industrial R&D.

The Canada Revenue Agency (CRA) administers the program with fiscal integrity and strives to ensure that businesses are aware of the program and can access it as easily as possible. The CRA has developed a number of tools and services to help Canadian businesses to determine whether their R&D work could qualify for SR&ED tax incentives.

The SR&ED Program website, located at cra.gc.ca/sred, provides easy access to the information that SR&ED claimants seek the most. The “Claiming SR&ED tax incentives” webpage, for instance, provides helpful information for first-time claimants, such as how to make a claim, prepare for a review and much more. There is also a series of four videos that provide basic information about the program: who can claim SR&ED tax incentives, what work qualifies for the tax incentives, how to calculate SR&ED expenditures and investment tax credit, and how to apply for the credit.

Tools and services are readily accessible from the homepage, including the SR&ED Self-Assessment and Learning Tool (SALT). This tool was developed to help claimants learn about the eligibility requirements of the program. SALT Step 1 focuses on the eligibility requirements for SR&ED work and helps claimants to determine if their company project might include SR&ED work. SALT Step 2 helps claimants to identify the extent of eligible work performed over the course of a project. This step also helps claimants to estimate allowable expenditures associated with their work and the potentially-claimable investment tax credits.

The CRA also offers webinars that provide general information about the SR&ED Program, including eligibility requirements, and a forum to answer general questions. Dates and registration information can be found by visiting the information seminars and webinars link on the SR&ED homepage.

For more information about these and other SR&ED Program topics, visit cra.gc.ca/sred.

To receive updates when new information is added to our website, subscribe to the SR&ED Program electronic mailing list.

Date modified:

2015-11-19