Consultation on Scientific Research and Experimental Development

Current Status: Open

Join In

The federal government is seeking views on cost-neutral ways to modernize and improve the Scientific Research and Experimental Development (SR&ED) tax incentives.

The Department of Finance is releasing a consultation paper to gather input on the SR&ED program. We also invite you to submit any additional comments or feedback relevant to the scope of this consultation.

Key Questions for Consideration

  1. How can the SR&ED program remain effective in supporting R&D investment by businesses of all types in Canada? How can the SR&ED program better support the growth and success of R&D-intensive Canadian businesses going forward?
  2. What improvements to the definition of SR&ED, the program's eligibility criteria, and/or the program's overall architecture should be considered?
  3. How does the SR&ED program complement the existing suite of support programs for R&D in Canada? How could this complementarity be improved?
  4. Are there more effective ways in which the overall level of assistance provided within the SR&ED program could be targeted? If so, what changes could be made to the SR&ED program to offset the costs of any proposed enhancements?
  5. How can the SR&ED program effectively ensure the retention of intellectual property (IP) within Canada, particularly to support innovative Canadian businesses to remain Canadian-owned and operated?
  6. How can the SR&ED program be improved and streamlined to make it easier for entrepreneurs to access support?
  7. How can your suggested enhancements be funded by existing support available through the SR&ED program? What potential changes could best focus support to benefit Canada, including by creating economic opportunities for Canadians?

Contact Us

Submissions for this consultation will be open until April 15, 2024.

Email us your comments and feedback at with "SR&ED Review" as the subject line.

Comments and feedback may also be sent by mail to:

Director General
Business Income Tax Division
Tax Policy Branch
Department of Finance Canada
90 Elgin Street
Ottawa ON K1A 0G5

Who is the focus of this consultation?

Through this consultation, we want to hear from all Canadians and stakeholders, including innovative businesses conducting R&D in Canada, advocacy groups, research organizations, academics, and tax practitioners.


Information received through this comment process is subject to the Access to Information Act and the Privacy Act. Should you indicate that your comments, or any portions thereof, be considered confidential, the Department of Finance will make all reasonable efforts to protect this information.

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Questions about this consultation can be emailed to

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