Federal SR&ED legislative proposals status

As at July 31, 2020

The following table tracks the progress of outstanding federal draft legislation amending the Income Tax Act that impacts on the Scientific Research and Experimental Development (SR&ED) Program.

Legislation receiving royal assent will be maintained in this table for up to one year from the date of assent unless coming into force provisions warrant otherwise.

Legislative proposals relating to the Income Tax Act and the Income Tax Regulations and to related legislation


Bill C-20 Royal Assent: July 27, 2020

On July 20, 2020, the Government introduced Bill C-20 (2020, c. 11) – An Act respecting further COVID-19 measures. It received royal assent on July 27, 2020, and became law. Part 3 of Bill C-20 enacts the Time Limits and Other Periods Act (COVID-19) – An Act respecting the suspension or extension of time limits and the extension of other periods as part of the response to the coronavirus disease 2019, addresses the need for flexibility in relation to certain time limits and other periods that are established by or under Acts of Parliament and that are difficult or impossible to meet as a result of the exceptional circumstances produced by COVID-19.

In particular, the enactment temporarily enables ministers to suspend or extend time limits and to extend other periods in relation to specified acts and regulations for a maximum of six months by means of a ministerial order respecting time limits and other periods.

C-20 allows the minister of national revenue to issue an order to extend the SR&ED reporting deadlines for no more than six months starting from March 13, 2020, and not past December 31, 2020. Such an order has not been released. Claimants with an SR&ED reporting deadline on or after March 13, 2020, and who were unable to file an SR&ED claim because of the COVID-19 pandemic, are encouraged to do so, on the expectation that such an order will be released. Claimants are encouraged to submit their SR&ED claims as early as possible and preferably with their initial filing of their income tax return.

Provision Description

Ministerial orders — Acts and regulations

(1) The minister who is responsible for an Act of Parliament set out in column 1 of the schedule or a relevant portion of the Act may make an order

(a) suspending or extending a time limit that is established by or under any provision of the Act that is set out in column 2;



An order under subsection (1) or (2) does not apply in respect of a time limit or other period that ends on or after December 31, 2020.



The total duration of a suspension or extension must not exceed six months. However, a suspension must not have the effect of allowing a time limit to continue after December 31, 2020, and an extended time limit or period must end on or before that day.



An order under subsection (1) or (2) may, if it so provides, have retroactive effect, but not before March 13, 2020, and it may also include provisions respecting the effects of a failure to meet the time limit or of the expiry of the period before the day on which the order was made, including provisions that cancel or vary those effects.


Column 1

Income Tax Act


Column 2

subsection 37(11), paragraph (m) of the definition investment tax credit in subsection 127(9) …

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