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.

Reporting deadlines for the scientific research and experimental development (SR&ED) tax incentive program have not changed. Corporations still have 18 months after their tax year-end to file their SR&ED claim. For example, if your corporation had a December 31, 2018, tax year-end, you have until June 30, 2020, to file your SR&ED claim. However, businesses are strongly encouraged to file their SR&ED claim with their income tax return. Generally, the deadline for corporations to file their income tax return is six months after their tax year-end.

The Canada Emergency Wage Subsidy and the 10% Temporary Wage Subsidy for Employers are considered government assistance. Assistance received under either wage subsidy reduces the amount of expenses eligible for SR&ED investment tax credits and film and media tax credits. Additional information is available in the Canada Emergency Wage Subsidy application guide.

The Summary of Provincial and Territorial Research and Development (R&D) Tax Credits has been updated as at December 31, 2019.

The Scientific Research and Experimental Development Program v 3.0 – Privacy impact assessment summary has been posted.

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.

Federal SR&ED legislative proposals status as at June 30, 2019

Summary of provincial and territorial research & development (R&D) tax credits as at March 31, 2019

Budget 2019 – SR&ED Program

New service standards

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