SR&ED Program policies

You will find below all policies related to the Scientific Research and Experimental Development (SR&ED) Program.

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

Eligibility of work
Eligibility of Work for SR&ED Investment Tax Credits Policy

Filing requirements
SR&ED Filing Requirements Policy

Glossary
SR&ED Glossary

Investment tax credits
SR&ED Investment Tax Credit Policy

Lease expenditures
SR&ED Lease Expenditures Policy

Materials
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

Penalties
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

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