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:

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

  • engineering
  • design
  • operations research
  • mathematical analysis
  • computer programming
  • data collection
  • testing
  • psychological research

Excluded work

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:

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.

Additional help

If you’re still not sure your work is eligible, we can help you determine if your work qualifies:

Pre-Claim Consultation

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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