Scientific Research and Experimental Development (SR&ED)
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Eligibility & Details
What this program funds and who can apply
Program Description
The Scientific Research and Experimental Development (SR&ED) tax incentives encourage businesses to conduct research and development in Canada. Corporations, individuals, trusts and partnerships that do eligible work can claim a deduction against income and earn an investment tax credit (ITC) - a basic rate of 15%, or a refundable enhanced rate of 35% up to an expenditure limit for most Canadian-controlled private corporations and, for tax years beginning after December 15, 2024, eligible Canadian public corporations.
Eligibility Requirements
- Canadian business conducting qualifying R&D activities (technological uncertainty, systematic investigation, technological advancement)
- Must be filing Canadian corporate or business taxes and reporting income in Canada
- R&D work performed in Canada
- Claim filed within 18 months of fiscal year-end (absolute deadline, no extensions)
- Contemporaneous technical documentation maintained throughout the R&D project
- For the enhanced 35% refundable rate: must be a Canadian-Controlled Private Corporation (CCPC) with taxable income under $800K and taxable capital under $75M (enhanced expenditure limit phases out between $15M and $75M taxable capital — Budget 2025)
Quick Assessment
Funding Details
- Amount
- Up to 35% refundable ITC (enhanced rate for CCPCs on first $6M); 15% non-refundable for others. Combined federal+provincial can exceed 50%.
- Type
- Tax Credit
- Level
- Federal
- Credit rate
- Up to 35% of eligible costs
- Deadline
- Ongoing
Program Scorecard
Competition, effort, and approval at a glance
Everything you need to claim Scientific Research and Experimental Devel...
Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.
- 8 rejection pitfalls reviewers flag — so you catch them first
- 8-document checklist with what each reviewer is actually checking
- 7-step application timeline with prep hours per step
- Insider tip from program officers on what separates winners
- 7-program stacking strategy to combine with compatible funding
- Success profile + evaluation criteria — exactly what the program administrators check
How to claim
Insider tips, common pitfalls, and what successful applicants look like
Insider TipSubmit your SR&ED claim together with your income tax return and at least 90 days before the reporting deadline so the CRA has time for an initial review and can ask for corrections before the deadline.
Rejection Pitfalls 8
- Work described as routine engineering or standard practice rather than addressing a genuine technological uncertainty
Success Profile
Evaluation Criteria
Application Playbook
Step-by-step process, required documents, and expenses
Application Steps
Required Documents 8
Eligible Expenses 6
Ineligible Expenses 7
Claim timing
Deadline Notes
Ineligible Organizations
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Funding Stack Strategy
Compatible programs, clawback risk, and combined funding potential
Compatible Programs
Clawback Risk
Low RiskHow Scientific Research and Experimental Devel... Compares
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Frequently Asked Questions
Quick answers to the questions founders most often ask about Scientific Research and Experimental Devel...