Scientific Research and Experimental Development Tax Incentive Program
Important notice
To ensure the Scientific Research and Experimental Development (SR&ED) Program continues to support businesses conducting research and development in Canada, we have improved our services and tools and simplified the information we provide to claimants so they can determine the eligibility of their work more easily.
For recent updates on matters that might impact your SR&ED claim, such as the new Guidelines on the Eligibility of Work for SR&ED Tax Incentives, 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
Outreach
The Outreach Program is an initiative that seeks to promote and educate potential claimants about the SR&ED tax incentive program.
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.
Canadian Innovation Week
Celebrate Canadian innovation from May 16-20, 2022. Find out how to participate in events and share your innovation stories.
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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