Scientific Research and Experimental Development (SR&ED) tax incentives
The Scientific Research and Experimental Development (SR&ED) tax incentives are intended to encourage businesses to conduct research and development in Canada.
You can submit an SR&ED claim with your income tax return to access the 2 available tax incentives:
- Claim a deduction against income
- Earn an investment tax credit (ITC)
Optional pre-claim approval New
Before you begin your SR&ED work, you can choose to apply for pre-claim approval to have your proposed work evaluated to assess if it will be eligible for the tax incentives. Whether you apply for this optional pre-claim approval or not, you must still submit a SR&ED claim.
SR&ED program resources
- Policies and guidelines
- Forms and publications
- Support services and tools
- Provincial and territorial R&D tax credits