Filing a SR&ED claim when the T2, Corporation Income Tax Return has already been filed

Date: June 19, 2015

The Canada Revenue Agency (CRA) allows the filing of an amended T2, Corporation Income Tax Return either electronically or by mailing the return in bar code format.

The CRA encourages you to use one of these two methods when filing your scientific research and experimental development (SR&ED) claim because the rules of tax return preparation software help ensure that the data sent to the CRA, either electronically or in bar code format, includes all the necessary prescribed information. Consequently, the processing of the claim is accelerated.