Scientific research and experimental development (SR&ED) tax incentives
SR&ED Self-Assessment and Learning Tool (SALT)
The Self-Assessment and Learning Tool (SALT) helps you understand how to prepare to apply for Scientific Research and Experimental Development (SR&ED) tax incentives.
SALT will help you:
- understand if your work may qualify as SR&ED
- estimate the amount of the SR&ED investment tax credit (ITC) that you may be eligible to claim when you file your income tax return
- understand the kinds of information you need to complete a claim before you submit it
- understand the kinds of records you may need to support your claim
This interactive tool replaces the previous fillable PDF form. It does not save or transfer any information to the Canada Revenue Agency.
Find out more about SR&ED
To learn about the SR&ED tax incentives program, review: