Infographic: Work eligibility

Infographic – Work eligibility
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Last update: 2023-04-06

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

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