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 SR&ED Client Portal is now available
Visit our new Client Portal in My Business Account. It’s a secure, one-stop workspace designed to support businesses throughout the SR&ED claim process.
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:
- 2024-10-21