Infographic: Work eligibility
Click on this infographic to learn what kind work is eligible for SR&ED tax incentives, and what types of expenses you can claim.
Infographic description
The Scientific Research and Experimental Development (SR&ED) Tax Incentive Program
Can I claim the SR&ED investment tax credit?
Is your business conducting research and development work in Canada?
Is your work conducted for the advancement of scientific knowledge or for the purpose of achieving a technological advancement? (The Why)
Is your work a systematic investigation or search that is carried out in a field of science or technology by means of experiment or analysis? (The How)
What kind of work is eligible?
- Basic research
- Experimental development
- Applied research
- Support work
What is support work?
- Engineering
- Design
- Operations research
- Mathematical analysis
- Computer programming
- Data Collection
- Testing
- Psychological research
What can be claimed?
- Salary or wages
- Materials
- Third-party payments
- Overhead and other expenditures
- 80% of contract amounts paid for SR&ED work
Learn more about the SR&ED Tax Incentive Program at canada.ca/taxes-sred.
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