Claim SR&ED tax incentives - What can you claim

What you can claim

You can claim expenditures incurred for the SR&ED work performed in the year. These may include expenditures for:

When calculating your SR&ED expenditures, you must choose to use either the traditional method or the proxy method when you fill out Form T661. Once you have chosen the method for that year, you cannot change it. The traditional method involves identifying each overhead cost that was incurred solely because of the SR&ED work. The proxy method involves using a formula based on expenditures for salary and wages to calculate a substitute amount for SR&ED overhead and other expenditures.

For more information on SR&ED expenditures, see Part 3, Part 4 and Part 5 of the Guide to Form T661 or the documents in SR&ED Program policies.

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