SR&ED Program archives – Publications

This scientific research and experimental development (SR&ED) Program publications archives page is organized by date.

[2014-07-10]
Federal SR&ED legislative proposals status as at June 30, 2014

[2014-06-25]
The complete CRM for Research and Technology Advisors is now available

[2014-05-30]
SR&ED T661 Claim Form – Revised optional filing measure for Part 9

[2014-05-30]
Federal SR&ED legislative proposals status as at March 31, 2014

[2014-03-27]
Federal SR&ED legislative proposals status as at December 31, 2013

[2014-03-07]
Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2013

[2014-01-30]
SR&ED T661 Claim Form – Optional filing measure for Part 9

[2013-10-31]
SR&ED T661 Claim Form – 2013 Revision – Claim preparer information

[2013-10-31]
T4088 Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661

[2013-10-31]
T661 Scientific Research and Experimental Development (SR&ED) Expenditures Claim

[2013-10-31]
T1145 Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length

[2013-10-31]
T1146 Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length

[2013-09-18]
Public Consultations – Examples to illustrate key concepts in the Eligibility of Work for SR&ED Investment Tax Credits Policy

[2013-08-26]
Federal SR&ED legislative proposals status as at June 30, 2013

[2013-08-15]
Revised SR&ED filing requirements for partnerships with corporations as members – Update

[2013-07-15]
Federal SR&ED legislative proposals status as at March 31, 2013

[2013-06-07]
SR&ED T661 claim Form – 2013 Revision

[2013-04-03]
Federal SR&ED legislative proposals status as at December 31, 2012

[2013-03-05]
Financial Claim Review Manual for Financial Reviewers

[2013-02-06]
Summary of provincial and territorial research and development (R&D) tax credits as at December 31, 2012

[2013-01-24]
CRA delivers enhanced administration and predictability for SR&ED claimants

[2013-01-17]
Federal SR&ED legislative proposals status as at September 30, 2012

[2012-12-19]
SR&ED Policy Review Project – December 2012 Update

[2012-12-19]
A brief history of the definition of SR&ED

[2012-12-19]
A brief history of the guidance on the eligibility of work

[2012-12-19]
Assistance and Contract Payments Policy

[2012-12-19]
Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy

[2012-12-19]
Eligibility of Work for SR&ED Investment Tax Credits Policy

[2012-12-19]
Materials for SR&ED Policy

[2012-12-19]
Pool of Deductible SR&ED Expenditures Policy

[2012-12-19]
Prescribed Proxy Amount Policy

[2012-12-19]
Recapture of SR&ED Investment Tax Credit Policy

[2012-12-19]
SR&ED Capital Expenditures Policy

[2012-12-19]
SR&ED Claims for Partnerships Policy

[2012-12-19]
SR&ED During Production Runs Policy

[2012-12-19]
SR&ED Filing Requirements Policy

[2012-12-19]
SR&ED Glossary

[2012-12-19]
SR&ED Investment Tax Credit Policy

[2012-12-19]
SR&ED Lease Expenditures Policy

[2012-12-19]
SR&ED Overhead and Other Expenditures Policy

[2012-12-19]
SR&ED Salary or Wages Policy

[2012-12-19]
SR&ED Shared-Use-Equipment Policy

[2012-12-19]
SR&ED while Developing an Asset Policy

[2012-12-19]
Third-Party Payments Policy

[2012-12-19]
Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy

[2012-12-19]
Traditional and Proxy Methods Policy

[2012-10-31]
Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim

[2012-10-31]
Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim

[2012-10-31]
Revised – Clickable Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim

[2012-10-31]
Revised – Form T1146, Agreement to transfer qualified expenditures incurred in respect of SR&ED contracts between persons not dealing at arm's length

[2012-10-31]
Your contribution to the online SR&ED eligibility self-assessment tool (ESAT)

[2012-10-02]
Summary of provincial and territorial R&D tax credits as at June 30, 2012

[2012-08-24]
Federal SR&ED legislative proposals status as at June 30, 2012

[2012-07-05]
SR&ED T661 claim form – 2012 Revision

[2012-04-18]
Revised SR&ED filing requirements for partnerships with corporations as members

[2012-03-31]
Federal SR&ED Legislative Proposals Status as at March 31, 2012

[2011-12-31]
Summary of Provincial and Territorial R&D Tax Credits

[2011-12-31]
Federal SR&ED Legislative Proposals Status as at December 31, 2011

[2011-12-22]
Public Consultations – Materials for SR&ED Policy (Draft) This draft policy is no longer available, as the 60 day consultation period is over.

[2011-12-22]
Public Consultations – SR&ED Policy on the Development of an Asset (Draft) This draft policy is no longer available, as the 60 day consultation period is over.

[2011-12-22]
Public Consultations – SR&ED Policy on Running Production Trials (Draft) This draft policy is no longer available, as the 60 day consultation period is over.

[2011-09-30]
Federal SR&ED Legislative Proposals Status as at September 30, 2011

[2011-09-22]
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.

[2011-09-22]
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.

[2011-09-22]
Public Consultations – SR&ED Claims for Partnerships Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-09-22]
Public Consultations – SR&ED Investment Tax Credit Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-09-22]
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.

[2011-08-19]
Federal Legislative Proposals Status as at June 30, 2011

[2011-08-12]
Summary of Provincial and Territorial R&D Tax Credits

[2011-07-25]
Message regarding The SR&ED Technical Review: A Guide for Claimants

[2011-07-18]
Claim Review Manual (CRM) – severing recommendations revised

[2011-06-20]
Public Consultations – Assistance and Contract Payments Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-06-20]
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.

[2011-06-20]
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.

[2011-06-20]
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.

[2011-06-20]
Public Consultations – Prescribed Proxy Amount (PPA) Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-06-20]
Public Consultations – Traditional and Proxy Methods Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-05-03]
Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim

[2011-05-03]
Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim

[2011-05-03]
Revised – Clickable Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim

[2011-05-03]
Revised – Example of Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim

[2011-05-03]
Revised – Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED

[2011-03-16]
Public Consultations – SR&ED Capital Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-03-16]
Public Consultations – SR&ED Lease Expenditures Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-03-16]
Public Consultations – SR&ED Salary or Wages Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-03-16]
Public Consultations – SR&ED Shared-Use-Equipment Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2011-03-04]
Federal Legislative Proposals Status as at December 31, 2010

[2011-02-17]
Summary of Provincial and Territorial R&D Tax Credits

[2010-12-29]
SR&ED Policy Review Project – Public General Information Sessions

[2010-11-30]
Public Consultations – SR&ED Filing Requirements Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2010-11-30]
Public Consultations – Third-Party Payments Policy (Draft) This draft policy is no longer available, as the 45 day consultation period is over.

[2010-11-23]
Scientific Research and Experimental Development (SR&ED) Policy Review Project

[2010-10-04]
SR&ED Claim Form and Guide – 2011 Revision, Questions and Answers

[2010-06-11]
Message regarding the public severed version of the Claim Review Manual for Research and Technology Advisors

[2010-06-02]
Comments requested on The SR&ED Technical Review: A Guide for Claimants (draft) The draft version of the Guide is no longer available as the consultation period is over.

[2010-06-02]
Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim

[2010-06-02]
Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim

[2010-06-02]
Revised – Clickable Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim

[2010-06-02]
Revised – Example of Form T661, SR&ED Expenditures Claim

[2010-06-02]
Revised – Form T1145, Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length

[2010-06-02]
Revised – Form T1146, Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length

[2010-04-30]
Claim Review Manual for Research and Technology Advisors and the Revised Guide to Conducting a Scientific Research and Experimental Development Review

[2010-04-01]
Claim Review Manual for Research and Technology Advisors and the Revised Guide to Conducting a Scientific Research and Experimental Development Review

[2010-02-04]
Canada Revenue Agency continues to accept SR&ED claims with Part 2s of Form T661 for only the 20 largest SR&ED projects

[2010-02-04]
Revised – Application Policy SR&ED 2004-02R4: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED

[2009-10-30]
Revised – Application Policy SR&ED 2004-02R3: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED

[2009-10-30]
Electronic Filing of Scientific Research and Experimental Development (SR&ED) Claims

[2009-10-30]
Revised – Revised T1145, Agreement to Allocate Assistance Between Persons Not Dealing at Arm's Length for Scientific Research and Experimental Development (SR&ED)

[2009-10-30]
Revised – Revised 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

[2009-06-11]
Revised – Leaflet RC4467, Support for your R&D in Canada

[2009-06-11]
CRA accepts claims with 20 largest SR&ED projects for an additional year

[2009-06-11]
Revised – Application Policy SR&ED 2004-02R2: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED

[2009-06-04]
Questions and Answers – New SR&ED Claim Form and Guide (Addendum)

[2009-03-30]
Revised – Form T666, British Columbia (BC) Scientific Research and Experimental Development Tax Credit

[2009-02-26]
Manitoba Research and Development (R&D) Tax Credit: Clarification on Renunciation Deadlines

[2009-01-22]
SR&ED Guidance Document: Controlled Environment Crop Production (Draft)

[2008-12-30]
SR&ED Small Business Action Plan – November 2008 Update

[2008-12-19]
Transitional measures for filing the simplified claim form T661

[2008-12-19]
Revised – Application Policy SR&ED 2004-02R: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED

[2008-11-17]
Questions and Answers – SR&ED Eligibility Self-Assessment Tool and Other Products

[2008-11-17]
SR&ED Eligibility Self-Assessment Tool

[2008-11-17]
RC4467, Support for your R&D in Canada

[2008-11-17]
RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program

[2008-11-10]
Questions and Answers – New SR&ED Form T661 and Guide

[2008-11-10]
Revised – Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim

[2008-11-10]
Revised – T4088, Guide to Form T661 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim

[2008-11-10]
Clickable Form T661

[2008-11-10]
Example of Form T661, SR&ED Expenditures Claim

[2008-11-10]
Revised – T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED)

[2008-11-10]
Revised – T1263, Third-Party Payments for Scientific Research and Experimental Development (SR&ED)

[2008-02-21]
Revised – Form T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) Carried out in Canada

[2008-02-21]
Revised – brochure T4052, An Introduction to the Scientific Research and Development Program
This brochure is replaced by brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program.

[2008-02-15]
Revised – Form T661, Claim for Scientific Research and Experimental Development (SR&ED) Carried Out in Canada (PDF, 164 KB)

[2008-02-15]
Revised – Guide T4088, Claiming Scientific Research and Experimental Development – Guide to Form T661 (PDF, 406 KB)

[2008-01-25]
Revised – Form T666, British Columbia Scientific Research and Experimental Development Tax Credit

[2007-02-28]
Revised – Form T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) Carried out in Canada

[2006-11-03]
Results of the 2005 SR&ED Claimant Satisfaction Survey

[2006-11-02]
Chemicals Guidance Document #3—Part 2—Continuous Processes

[2006-07-21]
Textile Industry Guidance Document – Examples

[2006-05-09]
Revised – Form T661, Claim for SR&ED Carried Out in Canada (PDF, 159 KB)
Revised – T4088, Guide to Form T661 (PDF, 356 KB)
Revised – T1263, Schedule A—Additional—Third-party payment for SR&ED

[2006-03-09]
Brochure RC4413, Services for SR&ED Claimants
This brochure is replaced by brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program.

[2005-10-28]
Application Policy SR&ED 2005-02: General Rules Concerning the Treatment of Government and Non Government Assistance

[2005-09-08]
Application Policy SR&ED 2005-01: Shared-Use-Equipment

[2005-08-31]
Plastics Guidance Document – New section on scale-up and related issues

[2005-08-26]
Recent changes to Form T661

[2005-08-26]
Revised – brochure RC4290, Refunds for Small Business R&D
This brochure is replaced by brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program.

[2005-07-29]
Revised – Application Policy SR&ED 2002-02R2: Experimental Production and Commercial Production with Experimental Development Work – Allowable SR&ED Expenditures

[2005-06-30]
Revised – Application Policy SR&ED 2000-02R: Guidelines for resolving claimants' SR&ED concerns

[2005-06-09]
Note on stock option benefits claimed for SR&ED

[2005-02-11]
Revised – Guide to Form T661, Claiming Scientific Research and Experimental Development (PDF, 322 KB) [Guide T4008(04)]

[2005-02-11]
Revised – Form T661, Claim for Scientific Research and Experimental Development (SR&ED) in Canada (PDF, 53 KB) [Form T661(04)]

[2005-01-24]
Revised – Brochure T4052, An Introduction to the Scientific Research and Experimental Development Program
This brochure is replaced by brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program.

[2004-10-05]
Application Policy SR&ED 2004-03: Prototypes, Pilot Plants / Commercial Plants, Custom Products and Commercial Assets

[2004-10-05]
Application Policy SR&ED 2004-02: Filing Requirements for Claiming SR&ED Carried Out in Canada is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED

[2004-09-30]
Pulp and Paper Sector Guidance Document

[2004-09-30]
Chemicals Guidance Document #3—Part 1—Chemical Processes

[2004-07-09]
SR&ED 2002 Client Survey Results

[2004-07-09]
Allocation of Labour Expenditures for SR&ED

[2004-06-07]
Plastics Guidance Document – New section on moulds, tools and dies

[2004-05-21]
Revised – Chemicals Guidance Document #2 – Qualifying Work

[2004-01-28]
Application Policy SR&ED 2004-01: Retiring Allowance

[2003-09-25]
On-line help guide to completing Form T661 withdrawn as replaced by Clickable Form T661

[2003-06-27]
Form T665 – withdrawn due to the streamlining of Form T661(03) (PDF, 115 KB)

[2003-04-22]
Revised – Form T661, Claim for Scientific Research and Experimental Development (SR&ED) Carried Out in Canada (PDF, 115 KB) [Form T661(03)]

[2003-04-22]
Capital Property Intended to be Used All or Substantially All for SR&ED

[2003-04-04]
In-Situ Heavy Oil and Bitumen R&D Guidance Document

[2003-03-31]
Plastics Guidance Document

[2003-03-26]
Revised – Application Policy SR&ED 2002-02R: Experimental Production and Commercial Production with Experimental Development Work – Allowable SR&ED Expenditures

[2003-03-03]
On-line help guide to completing Form T661: withdrawn as replaced by Clickable Form T661

[2003-02-18]
Application Policy SR&ED 2003-01: Capital Property Intended to be Used All or Substantially All for SR&ED

[2002-11-21]
Brochure RC4290, Refunds for Small Business R&D
This brochure is replaced by brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program.

[2002-10-18]
Taxable Supplier Rules

[2002-08-08]
Chemicals Guidance Document 2 – Qualifying Work

[2002-07-29]
Cross-Sector Shop Floor Guidance Document

[2002-07-25]
Guide to Supporting Technical Aspects of a Scientific Research and Experimental Development (SR&ED) Claim

[2002-07-17]
Experimental Production – Allowable SR&ED Expenditures

[2002-03-12]
Expenditures incurred for administrative salaries or wages – "directly related" test

[2002-02-08]
SR&ED Investment Tax Credits for Farm Producers

[2002-01-15]
Textile industry guidance document

[2001-08-21]
Revised – Recapture of Investment Tax Credit

[2001-05-17]
Application Policy SR&ED 01-02: Multinational Clinical Trials

[2001-05-17]
Revised – Application Policy SR&ED 96-09R: Eligibility of Clinical Research in the Pharmaceutical Industry

[2000-12-01]
Claim Review Process Letter

[2000-03-20]
SR&ED Project Definition – Principles and Q and A sheet for Project Definition Paper

[2000-03-01]
Cost of materials for SR&ED

[2000-01-14]
Guide to Conducting a Scientific Research and Experimental Development Review Replaced by The SR&ED Technical Review: A Guide for Claimants dated July 25, 2011.

[1998-08-07]
Plant Breeding Application Notes (DRAFT)

[1997-12-15]
Federal System of Income Tax Incentives for SR&ED (Finance Canada)

The Fairness Initiative

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