Calculate qualified expenditures

On this page

Expenditures that qualify for an ITC

To claim an SR&ED investment tax credit (ITC), you will need to determine the SR&ED expenditures and other amounts that qualify for an ITC.

Adjusting your qualified expenditures

Your qualified SR&ED expenditures start with your total allowable SR&ED expenditures that you adjust according to amounts you paid or received.

Amounts that increase your expenditures

Amounts that increase your qualified expenditures include:

Amounts that reduce your expenditures

All assistance and contract payments that you may receive for SR&ED will reduce your qualified expenditures. These may include:

To learn more about calculating expenditures for an ITC, review Part 4, T4088, SR&ED Expenditures Claim - Guide to T661.

Get support with your qualified expenditures

Review the policy for qualified expenditures

Total Qualified SR&ED Expenditures for ITC Purposes Policy

Review the guide to the SR&ED expenditures claim

Guide T4088, SR&ED Expenditures Claim - Guide to T661

Contact us

Call us if you have any questions about the SR&ED program or calculating your qualified expenditures.

Contact us

Page details

Date modified: