Scientific Research and Experimental Development (SR&ED) tax incentives
The Scientific Research and Experimental Development (SR&ED) Tax Incentive Program is developing a new digital tool to help claimants gather information needed to prepare their SR&ED claims.
Between March 18 and April 1, 2024, SR&ED claimants may be contacted by the CRA to participate in user testing of the prototype tool. User testing will be carried out by the company Jumping Elephants.
For more information, contact us at: SREDCLPRTLG@cra-arc.gc.ca.
The Scientific Research and Experimental Development (SR&ED) tax incentives are intended to encourage businesses to conduct research and development in Canada.
Corporations, individuals, trusts, and partnerships that conduct eligible work may be able to claim SR&ED tax incentives for the year.
There are 2 tax incentives:
- Claim a deduction against income
- Earn an investment tax credit (ITC)
To benefit from the incentives, you must link your eligible work to expenditures you can claim.
Claimants should submit their SR&ED claim with their income tax return for the year.
SR&ED program resources
- Policies and guidelines
- Forms and publications
- Support services and tools
- Provincial and territorial R&D tax credits
Reporting and sharing
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