Enhanced Scientific Research and Experimental Development (SR&ED) Tax Credit

Enhanced Scientific Research and Experimental Development (SR&ED) Tax Credit is sponsored by Canada Revenue Agency. Offers tax credits for businesses conducting research and development activities.

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Corporation income tax # Scientific Research and Experimental Development (SR&ED) tax incentives The Scientific Research and Experimental Development (SR&ED) tax incentives are intended to encourage businesses to conduct research and development in Canada. Corporations, individuals, trusts, and partnerships that conduct eligible work may be able to claim SR&ED tax incentives for the year.

There are 2 tax incentives: * Claim a deduction against income * Earn an investment tax credit (ITC) To benefit from the incentives, you must link your eligible work to expenditures you can claim. Claimants should submit their SR&ED claim with their income tax return for the year.

What are SR&ED tax incentivesWhat are SR&ED tax incentivesLearn about the SR&ED tax incentives and how they can benefit your businessWhat work is eligibleWhat work is eligibleReview the SR&ED requirements and what types of work may be eligibleGroup work into SR&ED projectsGroup work into SR&ED projectsReview what an SR&ED project is and how to group your eligible work into projectsHow to apply for pre-claim approvalHow to apply for pre-claim approvalCriteria for optional pre-claim approval and how to complete and submit your applicationHow to prepare your claimHow to prepare your claimUnderstand reporting deadlines, how to describe your eligible work, and how to calculate your expenditures and investment tax credit (ITC)Submit your claimSubmit your claimHow to submit your SR&ED claim to the CRAAfter you claimAfter you claimUnderstand processing times, how to check the status of your claim, and what to do if your claim needs a reviewContact usContact usCall us if you have questions about the SR&ED program ## SR&ED program resources * Policies and guidelines * Support services and tools * Provincial and territorial R&D tax credits * Annual program statistics ## Personal information detected in your comment Comments are only used to improve our website.

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