Electronic Filing of Scientific Research and Experimental Development (SR&ED) Claims

In November 2008, a new simplified and streamlined Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim, was released. Its new design and format allowed for information needed to claim SR&ED tax incentives to be captured electronically, which created the possibility of electronic filing.

On October 6, 2009, the capabilities of the Canada Revenue Agency's (CRA) Corporation Internet Filing were expanded. This will now allow corporations to transmit their SR&ED claims, with their corporate income tax returns, electronically to the CRA, using CRA-certified software.

In addition, Form T1145, Agreement to Allocate Assistance Between Persons Not Dealing at Arm's Length for Scientific Research and Experimental Development (SR&ED) and Form T1146, Agreement to Transfer Between Persons Not Dealing at Arm's Length Qualified Expenditures Incurred in Respect of Scientific Research and Experimental Development (SR&ED) Contracts, have been revised and are also available for electronic filing.

At this time, electronic filing is not available to individuals claiming SR&ED tax incentives and corporations amending their income tax returns.

For more information, see Corporation Internet Filing.