Learn about policies and procedures


These policies address topics such as eligibility of work, expenditures, and the calculation of tax credits.

Scientific research and experimental development glossary

The scientific research and experimental development (SR&ED) glossary contains explanations of terms used within these policies, procedures, and guidelines.

Assistance and contract payments
Assistance and Contract Payments Policy

Capital expenditures
SR&ED Capital Expenditures Policy

Claims for partnerships
SR&ED Claims for Partnerships Policy

Contract expenditures
Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy

Developing an asset
SR&ED while Developing an Asset Policy

Filing requirements
SR&ED Filing Requirements Policy

SR&ED Glossary

Investment tax credits
SR&ED Investment Tax Credit Policy

Lease expenditures
SR&ED Lease Expenditures Policy

Materials for SR&ED Policy

Outside consultants – Conflict of interest
Application policy: Conflict of Interest with Regard to Outside Consultants

Overhead and other expenditures
SR&ED Overhead and Other Expenditures Policy

Application Policy: Penalties under Subsection 163(2)

Pool of deductible expenditures
Pool of Deductible SR&ED Expenditures Policy

Prescribed proxy amount
Prescribed Proxy Amount Policy

Production runs
SR&ED During Production Runs Policy

Recapture of investment tax credits
Recapture of SR&ED Investment Tax Credit Policy

Salary or wages
SR&ED Salary or Wages Policy

Shared‑use equipment
SR&ED Shared‑Use Equipment Policy

Third‑party payments
Third‑Party Payments Policy

Total qualified expenditures
Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy

Traditional and proxy methods
Traditional and Proxy Methods Policy

Procedures and guidelines

These procedures and guidelines address topics such as review procedures and guidelines for resolving claimants' concerns.

Eligibility of Work
Guidelines on the eligibility of work for scientific research and experimental development (SR&ED) tax incentives

Information on the Canada emergency wage subsidy (CEWS) as government assistance
Guidance: How the Canada emergency wage subsidy affects SR&ED claims

Information for the medical sector
SR&ED claims made by physicians and medical professional corporations – Information for claimants

Resolving claimants’ concerns
Guidelines for resolving claimants’ SR&ED concerns

Review procedures for financial reviewers
Financial Claim Review Manual – Review Procedures for Financial Reviewers (public severed version)

Review procedures for research and technology advisors
Claim Review Manual for Research and Technology Advisors

Technical review guide for claimants
SR&ED Technical Review: A Guide for Claimants

Eligibility of Work

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