Scientific Research and Experimental Development (SR&ED) tax incentives

The Scientific Research and Experimental Development (SR&ED) tax incentives are intended to encourage businesses to conduct research and development in Canada.

You can submit an SR&ED claim with your income tax return to access the 2 available tax incentives:

• Claim a deduction against income
• Earn an investment tax credit (ITC)

Optional pre-claim approval New

Before you begin your SR&ED work, you can choose to apply for pre-claim approval to have your proposed work evaluated to assess if it will be eligible for the tax incentives. Whether you apply for this optional pre-claim approval or not, you must still submit a SR&ED claim.