Scientific Research and Experimental Development Tax Incentive Program
Important noticeThe 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
What we are doing
- 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)
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