What’s new – SR&ED Program
This Scientific Research and Experimental Development (SR&ED ) Program "What's new" page is organized by date. For information listed by year and by topic, go to the SR&ED Program archives.
The Scientific Research and Experimental Development – Success stories web page is now available. These stories provide examples of how the SR&ED tax incentive program benefits Canadian innovation. More stories will be added to this page.
Forms T2SCH31, Investment Tax Credit – Corporations, and T2SCH49, Agreement Among Associated Canadian-Controlled Private Corporations to Allocate the Expenditure Limit, have been updated with the 2019 federal budget measure of removing the previous year taxable income from the calculation of the SR&ED expenditure limit for a CCPC.
The SR&ED claims made by physicians and medical professional corporations – Information for claimants web page is now available. This page gives physicians and medical professional corporations information to help them prepare their SR&ED claim.
Budget 2019 – SR&ED Program
New service standards
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