| 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 |
2025-01-28 |
| 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 |
Gross Negligence Penalty on Overstated SR&ED Claims Policy |
2025-01-28 |
| 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 |
2025-01-28 |
| 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 |
