Scientific Research and Experimental Development (SR&ED) Tax Incentive
Canada Revenue Agency
Canada's largest federal support for business R&D, refundable and non-refundable tax credits for experimental development and applied research.
- Value
- Not stated by source
- Intake
- Ongoing
- Last verified
- September 20, 2026
About the amount
Credit rate depends on corporation type and expenditure level. Canadian-controlled private corporations receive the most favourable treatment.
What to know
SR&ED is claimed on your corporate tax return rather than applied for in advance, and it can usually be stacked with a provincial R&D credit on the same expenditures. Contemporaneous technical documentation is what survives an audit; reconstructed notes generally do not.
Documents you'll likely need
- Technical project descriptions written during the work
- Payroll records for staff on the project
- Records of materials consumed
- Form T661 filed with your corporate return
Source
https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program.htmlCashRadar identifies potential matches. Final eligibility is determined by the program administrator. CashRadar is an independent service and is not affiliated with the Government of Canada or any provincial government.