Canada Revenue Agency
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Scientific Research and Experimental Development
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The What's New page is published each working day and is organized by date. For documents listed by year and listed by type, visit the What's new - Archive.
- [2011-12-22]
Public Consultations - Materials for SR&ED Policy (Draft)
- [2011-12-22]
Public Consultations - SR&ED Policy on the Development of an Asset (Draft)
- [2011-12-22]
Public Consultations - SR&ED Policy on Running Production Trials (Draft)
- [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.
- [2011-08-12]
Summary of Provincial and Territorial Research & Development (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.
- [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 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
- [2010-01-13]
Scientific Research and Experimental Development: "Changes will be made to improve the program," declares Minister Blackburn
- [2009-10-30]
Electronic Filing of Scientific Research and Experimental Development (SR&ED) Claims
- [2009-06-17]
Revised leaflet RC4467, Support for your R&D in Canada
- [2009-05-04]
Minister of National Revenue addresses Tax Executives Institute at their annual conference
- [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
- [2008-11-17]
Questions and Answers - SR&ED Eligibility Self-Assessment Tool and Other Products
- [2008-11-17]
News Release – Claiming scientific research and experimental development tax credit made easier for small businesses
- [2008-11-17]
SR&ED Eligibility Self-Assessment Tool
- [2008-11-17]
RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program
- [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)
- [2008-07-18]
Changes to Scientific Research and Experimental Development Tax Incentives as a Result of the 2008 Federal Budget
- [2008-06-27]
2008 Federal Budget Commitments related to the SR&ED Program