SR&ED Program policies
You will find below all policies related to the Scientific Research and Experimental Development (SR&ED) Program.
Assistance and contract payments
Assistance and Contract Payments Policy
Capital expenditures
SR&ED Capital Expenditures Policy
Claims for partnerships
SR&ED Claims for Partnerships Policy
Contract expenditures
Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy
Developing an asset
SR&ED while Developing an Asset Policy
Eligibility of work
Eligibility of Work for SR&ED Investment Tax Credits Policy
Filing requirements
SR&ED Filing Requirements Policy
Glossary
SR&ED Glossary
Investment tax credits
SR&ED Investment Tax Credit Policy
Lease expenditures
SR&ED Lease Expenditures Policy
Materials
Materials for SR&ED Policy
Outside consultants – Conflict of interest
Application policy: Conflict of Interest with Regard to Outside Consultants
Overhead and other expenditures
SR&ED Overhead and Other Expenditures Policy
Penalties
Application Policy: Penalties under Subsection 163(2)
Pool of deductible expenditures
Pool of Deductible SR&ED Expenditures Policy
Prescribed proxy amount
Prescribed Proxy Amount Policy
Production runs
SR&ED During Production Runs Policy
Recapture of investment tax credits
Recapture of SR&ED Investment Tax Credit Policy
Salary or wages
SR&ED Salary or Wages Policy
Shared‑use equipment
SR&ED Shared‑Use Equipment Policy
Third‑party payments
Third‑Party Payments Policy
Total qualified expenditures
Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy
Traditional and proxy methods
Traditional and Proxy Methods Policy
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