Scientific Research and Experimental Development Tax Incentive Program
Support for your research and development (R&D) in Canada
The Scientific Research and Experimental Development (SR&ED) Program is a federal tax incentive program, administered by the Canada Revenue Agency (CRA), that encourages Canadian businesses of all sizes, and in all sectors to conduct research and development (R&D) in Canada. It is the largest single source of federal government support for industrial R&D.
The SR&ED Program gives claimants cash refunds and / or tax credits for their expenditures on eligible R&D work done in Canada.
Topics for the SR&ED Program
- What's new – SR&ED Program
Links to updates on the SR&ED Program, news releases, and more.
- Video series: CRA's SR&ED Tax Incentive Program
- Who can claim SR&ED tax incentives?
- What work qualifies for SR&ED tax incentives?
- How do you calculate your SR&ED expenditures and investment tax credit?
- How to apply for SR&ED tax incentives?
- About the SR&ED Program
Information about our program and our service standards.
- Services and tools
The SR&ED Program has a variety of services and tools available to help potential, new, and current claimants.
- Claiming SR&ED tax incentives
Detailed information on:
- who can claim SR&ED tax incentives,
- what work qualifies for SR&ED tax incentives,
- how to calculate your SR&ED expenditures and investment tax credit,
- how to apply for SR&ED tax incentives, and
- how to prepare for a review by the CRA.
- SR&ED Program forms and publications
A complete list of our forms and publications.
Key terms and their definitions.
- SR&ED initiatives
Consultations, actions plans and claimant surveys of interest to SR&ED claimants.
- Information seminars and webinars
Register now for a seminar. Our seminars are offered in-person or via webinars.
- R&D links
Links to provincial and territorial government R&D programs, as well as other government programs that help or promote businesses doing R&D.
- Subscribe to our electronic mailing list
Information on how to subscribe to our electronic mailing list.
- SR&ED contacts
List of telephone numbers and addresses for our offices.
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