SR&ED Self-Assessment and Learning Tool
The Self-Assessment and Learning Tool (SALT) helps you understand how to prepare to apply for Scientific Research and Experimental Development (SR&ED) tax incentives.
The SALT will help you:
- understand if your work may qualify as SR&ED
- estimate the amount of the SR&ED investment tax credits (ITCs) that you may be eligible to claim when you file your income tax return for a particular year
- understand the kinds of information you need to complete a claim, before you submit it
- understand the kinds of records you may need to support your claim
The tool does not save or transfer any information to the Canada Revenue Agency.
Detailed SR&ED eligibility requirements
You can find more information about eligible work and allowable expenditures here:
- Get a deeper understanding of how work qualifies as SR&ED in Guidelines on the eligibility of work for scientific research and experimental development (SR&ED) tax incentives
- Learn more about expenditures you can claim
Previous version of the tool
Before November 2021, the SR&ED Self-Assessment and Learning Tool consisted of fillable PDF forms. It was updated to an online version to make it faster and easier to assess your eligibility. The PDF version of the tool should no longer be used since it will not receive any updates.
Thank you for your feedback
- Date modified: