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

Policies and guidelines

This list of SR&ED program policies and guidelines is sorted in alphabetical order by default. You may re-sort the list by type, title, or date. Or you may use the filter to display only certain items.

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SR&ED program policies and guidelines
Type Title Last update
Policy Assistance and Contract Payments Policy 2014-12-18
Policy SR&ED Capital Expenditures Policy 2026-06-29
Policy SR&ED Claims for Partnerships Policy 2022-04-28
Policy Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy 2022-03-30
Policy SR&ED while Developing an Asset Policy 2016-07-19
Policy SR&ED Filing Requirements Policy 2025-01-28
Guidelines SR&ED Glossary 2026-05-22
Policy SR&ED Investment Tax Credit Policy 2022-04-28
Policy SR&ED Lease Expenditures Policy 2026-06-08
Policy Materials for SR&ED Policy 2014-12-18
Policy Application policy: Conflict of Interest with Regard to Outside Consultants 1998-06-09
Policy SR&ED Overhead and Other Expenditures Policy 2022-10-14
Policy Gross Negligence Penalty on Overstated SR&ED Claims Policy 2025-01-28
Policy Pool of Deductible SR&ED Expenditures Policy 2022-03-30
Policy Prescribed Proxy Amount Policy 2022-04-28
Policy SR&ED During Production Runs Policy 2016-07-19
Policy Recapture of SR&ED Investment Tax Credit Policy 2022-10-14
Policy SR&ED Salary or Wages Policy 2025-01-28
Policy SR&ED Shared‑Use Equipment Policy 2026-05-22
Policy Third‑Party Payments Policy 2022-03-30
Policy Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy 2026-05-22
Policy Traditional and Proxy Methods Policy 2022-03-30
Guidelines Guidelines on the eligibility of work for scientific research and experimental development (SR&ED) tax incentives 2021-08-13
Guidelines Guidance: How the Canada emergency wage subsidy affects SR&ED claims 2022-09-29
Guidelines Archived: SR&ED claims made by physicians and medical professional corporations – Information for claimants 2019-09-23
Guidelines Guidelines for resolving claimants’ SR&ED concerns 2020-08-18
Procedures Financial Claim Review Manual – Review Procedures for Financial Reviewers 2018-03-15
Procedures Claim Review Manual for Research and Technology Advisors 2015-04-20
Guidelines The SR&ED Review Process: A Guide for Claimants 2025-07-02

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2026-06-08

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