SR&ED Self-Assessment and Learning Tool

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http://www.cra-arc.gc.ca/txcrdt/sred-rsde/slt-eng.html

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SR&ED Self-Assessment and Learning Tool

Date: May 18, 2016

Changes to the SR&ED Self-Assessment and Learning Tool

Reasons for revision

This update reflects changes to the Eligibility of Work for SR&ED Investment Tax Credits Policy and legislative changes.

Revision overview

  • Updated according to the April 2015 version of the Eligibility of Work for SR&ED Investment Tax Credits Policy.
  • Following legislative changes resulting from the federal 2012 budget, capital expenditures for SR&ED are no longer allowed.
  • Provincial tax credit rates have been updated.

The Self-Assessment and Learning Tool (SALT) was developed to help claimants learn about the eligibility requirements of the Scientific Research and Experimental Development (SR&ED) Program.

SALT is designed to help you:

  • understand the definition of SR&ED;
  • understand the requirements for the eligibility of work;
  • determine if your company project might include SR&ED work;
  • determine the extent of eligible work that you may have performed; and
  • estimate the associated SR&ED expenditures and your Investment Tax Credits (ITC).

The tool is divided into two standalone interactive PDF files. To use these files, please download them on your computer. No information will be transferred to the CRA through this tool.

SALT Step 1 (PDF, 203 KB) will help you understand the eligibility requirements for SR&ED work and help you determine if your company project might include SR&ED work. The report generated at the end of this step will help you understand why your work is potentially eligible (or not) for the SR&ED Program. The information in your report can then be used to prepare your SR&ED claim.

SALT Step 2 (PDF, 175 KB) will help you identify the extent of eligible work performed during the course of your project. This step will also help you estimate allowable expenditures associated with your work and the potentially claimable ITC.

Date modified:
2016-05-18