
Scientific Research and Experimental Development (SR&ED) Tax Incentive Program
Administrator: Canada Revenue Agency (CRA)
Source of Funds: Federal Government, Canada
No DeadlineAbout
The SR&ED program is a federal tax incentive program administered by the Canada Revenue Agency (CRA) that encourages Canadian businesses of all sizes and in all sectors to orchestrate research and development (R&D) in Canada. There are two tax incentives: claim a deduction against income or earn an investment tax credit (ITC).
All Of Canada | Tax Credit | Refundable Tax Credit
Funding Limits
Eligible Expenditures
- Min 15.0% Tax Credit
- Max 35.0% Tax Credit
- Consulting Fees
- Material
- Salaries
- Other
- Application Fee: None
Contact Information
Guidelines and Forms
Keywords: Innovation, Technology, Science, Clean Technologies, Export, Tax Credit, Startups, Sustainable Development, R&D, SMEs
Last Modified: December 23, 2025