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.

[2020-06-25]
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.

[2020-06-19]
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.

[2020-02-05]
The Summary of Provincial and Territorial Research and Development (R&D) Tax Credits has been updated as at December 31, 2019.

[2020-01-14]
The Scientific Research and Experimental Development Program v 3.0 – Privacy impact assessment summary has been posted.

[2019-12-19]
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.

[2019-12-16]
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.

[2019-09-23]
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.

[2019-07-25]
Federal SR&ED legislative proposals status as at June 30, 2019

[2019-07-25]
Summary of provincial and territorial research & development (R&D) tax credits as at March 31, 2019

[2019-06-13]
Budget 2019 – SR&ED Program

[2018-07-12]
New service standards

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