Overview of Filing Requirements

To make an SR&ED claim you must file an income tax return along with the following prescribed forms:

• Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim, and one of the following two forms:
  
  
  • Form T2 SCH 31, Investment Tax Credit – Corporations; or
    
    
  • Form T2038 (IND), Investment Tax Credits (Individuals).

For more information on making an SR&ED claim, please see the T4088 Guide to Form T661 - Scientific Research and Experimental Development (SR&ED) Expenditures Claim.

You must file the applicable prescribed forms by your reporting deadline. The reporting deadline for corporations is 18 months (17.5 months for individuals) from the end of the tax year in which you incurred the expenditures.

For more information on the reporting deadline, please see the Revised - Application Policy SR&ED 2004-02R4: Filing Requirements for Claiming SR&ED.