SR&ED Self-Assessment and Learning Tool

Date: August 11, 2017

Changes to the SR&ED Self-Assessment and Learning Tool

Reasons for revision

The update to the SR&ED Self-Assessment and Learning Tool Step 2 module was made to factor in changes to the provincial tax credit rates for Manitoba, Ontario, Québec, and Saskatchewan.

The Self-Assessment and Learning Tool (SALT) was developed to help claimants learn about the eligibility requirements of the Scientific Research and Experimental Development (SR&ED) Program.

SALT is designed to help you:

  • understand the definition of SR&ED;
  • understand the requirements for the eligibility of SR&ED work;
  • determine if your company project might include SR&ED work;
  • determine the extent of eligible work that you may have performed; and
  • estimate the associated SR&ED expenditures and your Investment Tax Credits (ITC).

The tool is divided into two standalone interactive PDF files. To use these files, download them on your computer. No information will be transferred to the Canada Revenue Agency through this tool.

If you encounter issues opening the SALT PDF files

If the Self-Assessment and Learning Tool PDF files do not appear after clicking on the SALT Step 1 and SALT Step 2 links below, follow these steps to open the files:

  1. Right click on either the SALT Step 1 and SALT Step 2 link and select “Save link as…” or “Save target as…”.
  2. Save the fillable PDF form in a folder that you will easily find on your computer.
  3. Launch Adobe Reader.
  4. Browse to the folder where you saved the file and open it from within Adobe Reader.
  5. You can now fill and save your PDF form.

SALT Step 1 (PDF, 203 KB) will help you understand the eligibility requirements for SR&ED work and help you determine if your company project might include SR&ED work. The report generated at the end of this step will help you understand why your work is potentially eligible (or not) for the SR&ED Program. The information in your report can then be used to prepare your SR&ED claim.

SALT Step 2 (PDF, 175 KB) will help you identify the extent of eligible work performed during the course of your SR&ED project. This step will also help you estimate allowable expenditures associated with your work and the potentially claimable ITC.

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