Scientific Research and Experimental Development (SR&ED) Tax Incentive

About This Opportunity

Eligible R&D work conducted in Canada: systematic investigation/analysis aimed at advancing scientific knowledge or achieving technological advancement. Provides an income deduction and investment tax credit.

Eligibility Criteria

Corporations, individuals, trusts and partnerships conducting eligible SR&ED work in Canada may claim incentives, subject to detailed tax rules. Optional pre-claim approval is available for eligible small/medium businesses meeting additional criteria, including gross business income below $25 million.

Application Process

How to apply for pre-claim approval Criteria for optional pre-claim approval and how to complete and submit your application How to prepare your claim Understand reporting deadlines, how to describe your eligible work, and how to calculate your expenditures and investment tax credit (ITC) Submit your claim How to submit your SR&ED claim to the CRA After you claim Understand processing times, how to check the status of your claim, and what to do if your claim needs a review Contact us Call us if you have questions about the SR&ED program SR&ED program resources Policies and guidelines Forms and publications Support services and tools Provincial and territorial R&D tax credits Reporting and sharing Annual program statistics Multimedia gallery News and updates Success stories Page details 202

Prepare to apply

Existing tools on this platform. They are not scored against this call, and the grant writer is not auto-filled from this page.

1. Step 1

   Funding requirements

   Work out how much you need to raise and how long it lasts.

2. Step 2

   Cash-flow forecast

   Show how the award would sit against income and costs.

3. Step 3

   Market size

   Estimate TAM, SAM, and SOM if the call asks for market evidence.

4. Step 4

   Business readiness

   Check gaps before you spend time on a full application.

5. Step 5

   Carbon and impact

   Capture environmental figures where the programme requires them.

6. Step 6

   Find partners

   Browse the company directory if the call needs collaborators.

7. Step 7

   AI grant writer

   Draft against your own project notes. Premium tool; not auto-filled from this call yet.