Find out if you can claim the SR&ED investment tax credit
To claim the Scientific Research and Experimental Development (SR&ED) investment tax credit (ITC), the work must meet two requirements:
- the work is conducted for the advancement of scientific knowledge or for the purpose of achieving a technological advancement
- 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
What type of work is eligible
Eligible work categories
- basic research
- applied research
- experimental development
Support work that corresponds or directly supports an eligible work category
- operations research
- mathematical analysis
- computer programming
- data collection
- psychological research
- market research or sales promotion
- quality control or routine testing of materials, devices, products or processes
- research in the social sciences or the humanities
- prospecting, exploring or drilling for, or producing, minerals, petroleum or natural gas
- the commercial production of a new or improved material, device or product or the commercial use of a new or improved process
- style changes
- routine data collection
For the detailed technical guidelines, see Guidelines on the Eligibility of Work.
Check your eligible work and how much you could claim
Self-Assessment and Learning Tool (SALT)
SALT will help you:
- understand if your work may qualify as SR&ED
- estimate the amount of the SR&ED ITCs that you may be eligible to claim when you file your income tax return for a particular year
- understand the kinds of information you need to complete a claim, before you submit it
- understand the kinds of records you may need to support your claim
For more information and to access the tool, go to the Self-Assessment and Learning Tool.
Once you're ready, you can submit a claim for the SR&ED investment tax credit.
If you’re still not sure your work is eligible, we can help you determine if your work qualifies:
This service will tell you if there is SR&ED work in any of your projects before you send an SR&ED claim. Learn more about pre-claim consultations.
You can also contact us with any questions you have about SR&ED.
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