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Unclaimed
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Tax credits

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

Scientific Research and Experimental Development (SR&ED) tax incentives / Encouragements fiscaux à la RS&DE

Status

Open continuously

No deadline — apply whenever you are ready.

Always open
Amount
Not published

No fixed award. Two incentives: a deduction against income, and an investment tax credit (ITC). CRA's ITC policy states 'CCPCs may earn the SR&ED ITC at an enhanced rate of 35%' on qualified expenditures up to an expenditure limit (the policy page states a maximum threshold of $3 million; the limit has been the subject of announced federal increases which we did not verify on the CRA page), and 'The basic rate of SR&ED ITC is 15%'. Refundability: up to 100% of the unclaimed balance earned at the 35% enhanced rate for qualifying CCPCs, and 40% of the unclaimed balance at the basic rate.

Funder

Canada Revenue Agency (CRA)

public · national

Deadline: Open all year — Claimed with the corporate income tax return for the year: 'Claimants should submit their SR&ED claim with their income tax return for the year.' Statutory reporting deadlines apply (not verified on this page).

Your odds
Not published

This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.

Effort
moderate

Moderate — a form and supporting documents.

Who can apply

'Corporations, individuals, trusts, and partnerships that conduct eligible work may be able to claim SR&ED tax incentives for the year.' The enhanced 35% refundable rate is limited to Canadian-controlled private corporations (CCPCs). Work must be conducted in Canada.

How to apply

  1. Determine that your work meets the SR&ED definition (scientific or technological uncertainty, systematic investigation, advancement). — link
  2. Link eligible work to claimable expenditures: 'To benefit from the incentives, you must link your eligible work to expenditures you can claim.' — link
  3. File Form T661 (and T2SCH31 for corporations or T2038(IND) for individuals) with the income tax return. — link

What you will need

Related reading: How grant deadlines actually work · R&D tax credit vs. grant: the difference that changes your claim

Apply on the funder's site

Source. https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program.html

"The Scientific Research and Experimental Development (SR&ED) tax incentives are intended to encourage businesses to conduct research and development in Canada. ... There are 2 tax incentives: Claim a deduction against income; Earn an investment tax credit (ITC)."

Last checked against the official page on 5 October 2026

Source: www.canada.ca

Report an error Something wrong or out of date? Tell us.

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Paid, separate from Unclaimed

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