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.
Corporations, individuals, trusts, and partnerships that conduct eligible work may be able to claim SR&ED tax incentives for the year.
There are 2 tax incentives:
- Claim a deduction against income
- Earn an investment tax credit (ITC)
To benefit from the incentives, you must link your eligible work to expenditures you can claim.
Claimants should submit their SR&ED claim with their income tax return for the year.
SR&ED program resources
- Policies and guidelines
- Forms and publications
- Support services and tools
- Provincial and territorial R&D tax credits
Reporting and sharing
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