The Canadian SR&ED (Scientific Research and Experimental Development) program is a claim-based tax return system mediated by the CRA (Canada Revenue Agency). The application process requires SR&ED claims to be submitted with your corporate tax return.

All Canadian businesses in every sector conducting experimental development, basic and/or applied research projects are qualified for SR&ED returns if:

• The project lead to a technological or scientific advancement
• Resolves uncertainties or barriers preventing advancement in science or technology
• The project used a systematic investigative approach to resolve the uncertainties