SR&ED forms and publications

You will find below all scientific research and experimental development (SR&ED) forms and publications organized by topic.

Table of contents


Brochures

RC4467 Support for your R&D in Canada

RC4472 Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program

Claim forms and guide

T661 Scientific Research and Experimental Development (SR&ED) Expenditures Claim

T4088 Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim

T1145 Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length

T1146 Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length

T1174 Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED)

T1263 Third-Party Payments for Scientific Research and Experimental Development (SR&ED)

T2SCH31 Investment Tax Credit – Corporations

T2038(IND) Investment Tax Credit – Individuals

T2SCH49 Agreement Among Associated Canadian-Controlled Private Corporations to Allocate the Expenditure Limit

Policies on the eligibility of work

Eligibility of Work for SR&ED Investment Tax Credits Policy

SR&ED while Developing an Asset Policy

SR&ED During Production Runs Policy

A brief history of the definition of SR&ED

A brief history of the guidance on the eligibility of work

Policies on SR&ED expenditures and the calculation of SR&ED investment tax credits

SR&ED Filing Requirements Policy

Traditional and Proxy Methods Policy

SR&ED Salary or Wages Policy

Materials for SR&ED Policy

Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy

SR&ED Lease Expenditures Policy

SR&ED Overhead and Other Expenditures Policy

Third-Party Payments Policy

SR&ED Capital Expenditures Policy

Pool of Deductible SR&ED Expenditures Policy

Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy

Prescribed Proxy Amount Policy

SR&ED Shared-Use-Equipment Policy

Assistance and Contract Payments Policy

SR&ED Investment Tax Credit Policy

Recapture of SR&ED Investment Tax Credit Policy

SR&ED Claims for Partnerships Policy

Procedures and guidelines for SR&ED claimants

Review process

SR&ED Technical Review: A Guide for Claimants

Recourse options

Guidelines for Resolving Claimants’ SR&ED Concerns

Procedures and guidelines for CRA employees

Claim Review Manual for Financial Reviewers (public severed version)

Claim Review Manual for Research and Technology Advisors (public severed version)

Conflict of Interest with regard to Outside Consultants

Penalties under Subsection 163(2)

Key terms and their definitions

Glossary


SR&ED archived publications

All SR&ED archived publications were cancelled effective December 31, 2012 and are no longer available on the CRA Web site.