Extended SR&ED reporting deadlines

Under the Time Limits and Other Periods Act (COVID-19), the Canada Revenue Agency has received a ministerial order to extend certain deadlines imposed under the Income Tax Act. Some reporting deadlines for scientific research and experimental development (SR&ED) claims have been extended as shown below.

The SR&ED reporting deadlines affected by this ministerial order include any that occurred on or after March 13, 2020. No SR&ED reporting deadlines are extended past December 31, 2020.

For more information, go to COVID-19 Ministerial Orders.

Extensions for SR&ED reporting deadlines

Corporations

Extended by six months or to December 31, 2020, whichever date comes first.

Corporations with tax year ends from September 13, 2018, to December 31, 2018, that had an SR&ED reporting deadline from March 13, 2020, to June 30, 2020, are extended by six months.

Corporations with tax year-ends from January 1, 2019, and to June 29, 2019, that would usually have an SR&ED reporting deadline from July 1, 2020, to December 29, 2020, are extended to December 31, 2020.

Individuals

Extended by six months to December 15, 2020.

Only applies to individuals who operated a sole proprietorship with a December 31, 2018, tax year-end and who had an SR&ED reporting deadline of June 15, 2020.

Trusts

Extended by six months or to December 31, 2020, whichever date comes first.

Trusts with tax year-ends from December 13, 2018, to April 1, 2019, that would usually have an SR&ED reporting deadline from March 13, 2020, to June 30, 2020, are extended by six months.

Trusts with tax year-ends of April 2, 2019, to October 1, 2019, that would usually have an SR&ED reporting deadline of July 1, 2020, to December 30, 2020, are extended to December 31, 2020.

Your usual SR&ED reporting deadline

To determine your usual SR&ED reporting deadline, see section 6.0 of the SR&ED Filing Requirements Policy.

To avoid interest and penalties, you must file your tax return by the filing due date. If you are making an SR&ED claim, we encourage you to include it with this filing, even though the usual SR&ED reporting deadline is 12 months after the tax return filing due date.

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