Scientific research and experimental development tax incentive – Eligibility
To qualify to receive the scientific research and experimental development (SR&ED) tax incentive, the work, for the most part, must be conducted in Canada and must be either basic research, applied research or experimental development. Meeting both of the following requirements is a good indication that your work is eligible:
- the work is conducted to gain new knowledge that helps to achieve your objectives or resolve a problem
- the work is a systematic investigation or search that is carried out in a field of science or technology by means of experiment or analysis
For more information, see our Guidelines on the Eligibility of Work.
Use our Self-Assessment and Learning Tool to see if your project includes SR&ED work. If it does, you can use the tool to help you prepare your SR&ED claim.
We’re here to help
Still not sure if your work is eligible? Our pre-claim consultation is a free, on-demand service that can help you determine whether your work is eligible before you submit a claim.
Whether you are a first-time or returning claimant, a large or small business, or anything in between, we offer a variety of other services and tools to help you determine if your work is eligible for SR&ED tax incentives.
How to submit a claim
Once you’ve determined that your work is eligible, find out how to claim SR&ED tax incentives.
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