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SR&ED credits explained
SR&ED credits are Canada's biggest tax incentive for research and development. If your company works on hard scientific or technological problems in Canada, part of what you spend on that work can come back to you, and for many companies it comes back as cash.
These guides explain how SR&ED credits work in plain words: what the program is, what work qualifies, how much you can get back and how to file. Each one lists its sources, from the Income Tax Act to the federal budget, and shows when it was last reviewed.
35%
refundable credit for CCPCs on current spending
$6M
of spending a year at the 35% rate
18 months
after your tax year ends to file
Guides
What is SR&ED?
Canada's biggest tax incentive for research and development, explained in plain words.
Read the guide8 min read
What work qualifies for SR&ED?
The three CRA tests, examples by industry, and what never counts.
Read the guide9 min read
How to get money back from SR&ED
Rates, the $6M limit, who gets cash back, and worked examples.
Read the guide9 min read
How to file an SR&ED claim
The forms, the deadline, the T661 write-up and what happens after.
Read the guide10 min read
Is SR&ED a grant?
How the SR&ED tax credit differs from grants, and how they stack.
Read the guide7 min read
SR&ED changes for 2026
The $6M limit, capital, public corporations and the new CRA process.
Read the guide7 min read
SR&ED consultant: do you need one?
What consultants do, how they charge, and how to get your records ready.
Read the guide7 min read