Claim the SR&ED investment tax credit

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Claim the SR&ED investment tax credit

Learn how to claim the Scientific Research and Experimental Development (SR&ED) investment tax credit (ITC)s, including information on linking your eligible work to the expenditures you can claim, grouping your work into SR&ED projects, and separating your eligible work from your other business activities.

If you are not sure if you can claim the SR&ED ITC, find out if you’re eligible for SR&ED.

To find out what your business could claim from the program, see How your business can benefit.


Sections

Get ready to claim
Find out what forms you will need and what to do if you’re a first-time claimant
Organize your claim
Group your work into SR&ED projects and what you need to provide as support information
Complete your claim forms
How to complete claim Form T661 and how to calculate your expenditures
After you submit your claim
How long it takes Canada Revenue Agency to process your claim application and what to do if you're selected for additional review


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Date modified:
2022-06-22