Canada Revenue Agency
www.cra.gc.ca
Scientific Research and Experimental Development
The following services and tools are available:
| Public Information and Industry-Specific Seminars We offer public information and industry-specific seminars across the country. Public information seminars provide a general overview of the Program, explaining the Program's eligibility criteria, what expenditures are eligible, and how to file a SR&ED claim. Our industry-specific seminars explain the SR&ED program's eligibility criteria as they relate to a specific industry. |
SR&ED Eligibility Self-Assessment Tool (ESAT) Use this tool to determine if the research & development (R&D) work you did has a probability of meeting the SR&ED requirements. |
| First-Time Claimant Service Are you a new or potential claimant with questions about our Program? If so, our First-Time Claimant Service is for you. |
Clickable T661 A Web based tool intended to provide you with quick access to line specific information on the Guide to Form T661. |
| Preclaim Project Review (PCPR) Service The PCPR Service provides an up-front review and preliminary opinion on the eligibility of projects for SR&ED tax incentives. |
Example of Form T661 Example of a completed Form T661. |
| Account Executive Service The Account Executive Service gives your business a designated contact person. An account executive from the SR&ED program will provide you with one-stop access to SR&ED information, and help make sure you get maximum benefits from the tax incentives available. |
Resolving Claimants' SR&ED Concerns The CRA is committed to providing fair treatment to all claimants of the SR&ED program. If you do not agree with the findings of the review of your SR&ED claim, or if you have any concerns with how the review was conducted, you are encouraged to take specific steps to resolve your concerns. |