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New SR&ED Eligibility Guidelines
Understanding eligibility just got easier
As part of an ongoing transformation of the Scientific Research and Experimental Development (SR&ED) Program, the CRA has updated the SR&ED eligibility information on our website.
The new Guidelines on the Eligibility of Work for SR&ED Tax Incentives, which have replaced the Eligibility of Work for SR&ED Investment Tax Credits Policy, provide clearer and simpler information about how SR&ED work is defined under the Income Tax Act. This will make it easier for businesses to assess whether their work is eligible for SR&ED tax incentives at the outset, before they apply. The new guidelines incorporate feedback we received through extensive consultations with stakeholders.
We are here to help
Whether this is your first time filing a claim and you are looking for guidance, or you’re returning and would like a consultation, we offer services and tools to help you determine whether your work qualifies for SR&ED tax incentives before you submit a claim.
To receive updates on what is new at the Canada Revenue Agency (CRA), you can: