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

Excluded work

• 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.

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.