Scientific Research and Experimental Development Tax Incentive Program

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Scientific Research and Experimental Development Tax Incentive Program

Information about the Scientific Research and Experimental Development (SR&ED) Program, including what you need to know to claim SR&ED tax incentives.

Services and information

Claiming SR&ED tax incentives
Learn how to file an SR&ED tax incentive claim and what you need to know.

What’s new?
Get updates on the SR&ED Program, news releases, and more.

Services and tools
Whether you are a first-time claimant, wondering if you are eligible, or need help to understand the claims process, our SR&ED services and tools can help you.

SR&ED Program service standards
How long will it take to process your claim? The SR&ED Program has service standards to make sure your claim is processed on time.

Information seminars and webinars
Our free information sessions give you an overview of the program, discuss the eligibility criteria and which expenditures qualify, explain how to file an SR&ED claim, and more.

R&D links
Get information about provincial and territorial government research and development (R&D) programs, as well as other government programs that help promote businesses doing R&D.

SR&ED contacts
Get information for contacting your tax services office.

SR&ED Program policies
These policies address the eligibility of work, expenditures, and the calculation of tax credits.

SR&ED Program procedures and guidelines
See the review procedures and the guidelines for resolving claimants’ concerns.

Evolution of the SR&ED Program – a historical perspective
The SR&ED Program is a federal tax incentive program that encourages Canadian businesses of all sizes, in all sectors, to do R&D in Canada. Read about how the program has evolved over the years.

What we are doing

Date modified:
2017-04-25