Policies and guidelines

This list of SR&ED program policies and guidelines is sorted in alphabetical order by default. You may re-sort the list by type, title, or date. Or you may use the filter to display only certain items.

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SR&ED program policies and guidelines
Type	Title	Last update
Policy	Assistance and Contract Payments Policy	2014-12-18
Policy	SR&ED Capital Expenditures Policy	2014-12-18
Policy	SR&ED Claims for Partnerships Policy	2022-04-28
Policy	Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy	2022-03-30
Policy	SR&ED while Developing an Asset Policy	2016-07-19
Policy	SR&ED Filing Requirements Policy	2020-11-26
Guidelines	SR&ED Glossary	2021-08-13
Policy	SR&ED Investment Tax Credit Policy	2022-04-28
Policy	SR&ED Lease Expenditures Policy	2014-12-18
Policy	Materials for SR&ED Policy	2014-12-18
Policy	Application policy: Conflict of Interest with Regard to Outside Consultants	1998-06-09
Policy	SR&ED Overhead and Other Expenditures Policy	2022-10-14
Policy	Application Policy: Penalties under Subsection 163(2)	1996-07-19
Policy	Pool of Deductible SR&ED Expenditures Policy	2022-03-30
Policy	Prescribed Proxy Amount Policy	2022-04-28
Policy	SR&ED During Production Runs Policy	2016-07-19
Policy	Recapture of SR&ED Investment Tax Credit Policy	2022-10-14
Policy	SR&ED Salary or Wages Policy	2014-12-18
Policy	SR&ED Shared‑Use Equipment Policy	2014-12-18
Policy	Third‑Party Payments Policy	2022-03-30
Policy	Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy	2014-12-18
Policy	Traditional and Proxy Methods Policy	2022-03-30
Guidelines	Guidelines on the eligibility of work for scientific research and experimental development (SR&ED) tax incentives	2021-08-13
Guidelines	Guidance: How the Canada emergency wage subsidy affects SR&ED claims	2022-09-29
Guidelines	SR&ED claims made by physicians and medical professional corporations – Information for claimants	2019-09-23
Guidelines	Guidelines for resolving claimants’ SR&ED concerns	2020-08-18
Procedures	Financial Claim Review Manual – Review Procedures for Financial Reviewers	2018-03-15
Procedures	Claim Review Manual for Research and Technology Advisors	2015-04-20
Procedures	SR&ED Technical Review: A Guide for Claimants	2015-04-29

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Date modified:: 2023-04-25

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