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Scientific Research and Experimental Development (SR&ED) Tax Incentive Program

Support for your research and development (R&D) in Canada

The 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.

What's new

Topics for the SR&ED Program

About our 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 forms and publications

A complete list of our forms and publications.
Glossary

Key terms and their definitions.

 SR&ED initiatives

Consultations, actions plans and claimant surveys of interest to SR&ED claimants.
Local information seminars

Register now for the seminar closest to you.

 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
SR&ED contacts

List of telephone numbers and addresses for our offices.
 
Date Modified: 2012-12-18

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