SR&ED Initiatives

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SR&ED Policy Review Project

• Public Consultations - Materials for SR&ED Policy (Draft)
• Public Consultations - SR&ED Policy on the Development of an Asset (Draft)
• Public Consultations - SR&ED Policy on Running Production Trials (Draft)
• Public Consultations - Pool of Deductible SR&ED Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.
• Public Consultations - Recapture of SR&ED Investment Tax Credit Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.
• Public Consultations - SR&ED Claims for Partnerships Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.
• Public Consultations - SR&ED Investment Tax Credit Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.
• Public Consultations - Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.
  Public Consultations - Assistance and Contract Payments Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.
• Public Consultations - Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.
• Public Consultations - Policy on the Eligibility of Work for SR&ED Investment Tax Credits (Draft) This draft policy is no longer available, as the 45 day consultation period is over.
• Public Consultations - SR&ED Overhead and Other Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.
• Public Consultations - Prescribed Proxy Amount (PPA) Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.
• Public Consultations - Traditional and Proxy Methods Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.
• Public Consultations - SR&ED Capital Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.
• Public Consultations - SR&ED Lease Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.
• Public Consultations - SR&ED Salary or Wages Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.
• Public Consultations - SR&ED Shared-Use-Equipment Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.
• Scientific Research and Experimental Development (SR&ED) Policy Review Project
• Public Consultations - SR&ED Filing Requirements Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.
• Public Consultations - Third-Party Payments Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.
• SR&ED Policy Review Project - Public General Information Sessions

SR&ED Small Business Action Plan

• SR&ED Small Business Action Plan - November 2008 Update (PDF, 88 KB)
• SR&ED Small Business Action Plan - November 2008 Update

• SR&ED Small Business Action Plan - June 2008 Update

• SR&ED - Small Business Action Plan (PDF, 88 KB)
• SR&ED - Small Business Action Plan

SR&ED Claimant Survey Results

• 2005 Survey Fact Sheet (PDF, 69 KB)
• 2005 Survey Fact Sheet

• 2005 Survey Report (PDF, 434 KB)
• 2005 Survey Report

• 2002 Survey Summary (PDF, 91 KB)
• 2002 Survey Summary

• 2002 Survey Report (PDF, 290 KB)
• 2002 Survey Report