Scientific Research and Experimental Development Tax Incentive Program
Important notice
The Scientific Research and Experimental Development (SR&ED) Program is returning to normal activities. We are contacting claimants by phone to proceed with reviews. Currently, most claims are being processed, and refunds are being issued in a timely manner. For more information on tax and benefits measures to help support Canadians during the COVID-19 pandemic, go to Changes to taxes and benefits: CRA and COVID-19.
For recent updates on matters that might impact your SR&ED claim, such as the Canada Emergency Wage Subsidy and legislative proposals, go to What’s new – SR&ED Program.
Learn how to claim scientific research and experimental development (SR&ED) tax incentives and get information about our program.
Services and information
Overview
A summary of the SR&ED tax incentive and how it can benefit you.
Eligibility
Determine if your work qualifies for SR&ED tax incentives.
Claim SR&ED tax incentives
What you can claim, how to claim, required documents
Service standards
How long will it take to process your claim.
Policies, procedures, and guidelines
Eligibility of work, expenditures, calculation of tax credits, resolving claimants’ concerns
Services and tools
Pre-Claim Consultation, Pre-Claim Review, Self-Assessment and Learning Tool
Contact us
Contact us if you have any SR&ED questions.
What we are doing
Laws and regulations
Publications
- Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim
- Guide T4088, Scientific Research and Experimental Development (SR&ED) Expenditures Claim
- Form T2038(IND), Investment Tax Credit (Individuals)
- Form T2SCH31, Investment Tax Credit (Corporations)
- Form RC532, Request for Administrative Review (PDF, 128 KB)
Features
Testimonials from businesses like yours
Read stories about Canadian businesses that have benefitted from the SR&ED tax incentive program.
Stay informed
Subscribe to our electronic mailing list to get information about policies and guidelines, upcoming seminars, and more.
SR&ED information seminars
Join our virtual seminars to learn about the claim process, eligibility criteria, the financial aspects, and more.
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