Canada Revenue Agency
SR&ED Eligibility Self-Assessment Tool and other products

Questions and answers

• Q.1 What is the Eligibility Self-Assessment Tool?
• Q.2 What level of certainty will the self-assessment tool give me that the Canada Revenue Agency (CRA) will accept my claim?
• Q.3 If the tool tells me my project is not eligible, can I still file a claim?
• Q.4 Why has the CRA produced a CD-ROM, brochure, and leaflet?
• Q.5 Where can I get more information?

Q.1  What is the Eligibility Self-Assessment Tool?

A.1  The Eligibility Self-Assessment Tool is a Web-based tool consisting of a series of questions presented in a sequential manner that address the SR&ED eligibility requirements. Its purpose is to help claimants to identify whether their research and development projects have a probability of meeting the SR&ED requirements, as well as serving as an educational tool. It is mainly intended for claimants in the small business sector and for those who are new to the program.

Q.2  What level of certainty will the self-assessment tool give me that the Canada Revenue Agency (CRA) will accept my claim?

A.2  The tool is intended for self-assessment and educational purposes only. The eligibility of a project can only be determined by the CRA after receiving a complete claim. However, if a positive result is received through the tool, there is a good probability that the project will meet the SR&ED requirements.

Q.3  If the tool tells me my project is not eligible, can I still file a claim?

A.3  Yes. Receiving a negative result does not preclude you from filing an SR&ED claim. If a negative result is received, claimants can contact their local SR&ED representative for clarification or advice. 

Q.4  Why has the CRA produced a CD-ROM, brochure, and leaflet?

A.4  The CRA developed the CD-ROM, brochure, and leaflet to help increase the visibility of the program and raise awareness among new and existing claimants.

The CD-ROM is intended to address feedback from businesses who said they sometimes were unable to find information readily on the CRA Web site. The CD-ROM provides an interactive overview of the SR&ED program that acts as a portal to the SR&ED Web pages, with practical and user-friendly links that take the user directly to what they are searching for.

The brochure and leaflet are intended to provide a one-stop source of information on the SR&ED program previously found in four different publications.

These new products can be made available at tradeshows and SR&ED public information seminars, and on request for claimants who cannot attend in person.

Q.5  Where can I get more information?

A.5  You can obtain more information about the SR&ED program on the CRA Web site at www.cra.gc.ca/sred. Alternatively, you can contact the tax services office nearest you, listed at www.cra.gc.ca/sred under “SR&ED contacts.”