SR&ED claim guides and product updates
Articles for Canadian consultants, accounting firms and finance teams preparing SR&ED claims.
SR&ED capital property records: a 2026 checklist
A practical 2026 checklist for tracing SR&ED capital property costs, operating time, project use and Form T661 entries before filing.
SREDlog Editorial Team
Can you claim SR&ED without timesheets?
Missing timesheets do not automatically rule out an SR&ED claim. Learn how to review labour records, explain allocations and identify gaps before filing.
SREDlog Editorial Team
How much is an SR&ED claim worth? A 2026 worked example
A 2026 SR&ED calculation run end to end on a hypothetical Ontario CCPC: the 55% proxy, the 35% credit, the provincial grind, and the cash that lands.
SREDlog Editorial Team
SR&ED filing deadline: when your claim is actually due
Your SR&ED filing deadline falls 18 months after your tax year end, and by law the CRA cannot extend it. How to find your date and what counts as on time.
SREDlog Editorial Team
Form T661 (26): what changed, line by line
Form T661 (26) adds a capital column and asset-level detail, and Guide T4088 has not caught up. Every new line, and what your intake now has to collect.
SREDlog Editorial Team
Why CRA denies SR&ED claims: 6 narrative mistakes
Most denied SR&ED claims were eligible work described badly. Six technical narrative mistakes that fail a CRA review, and how to write around each one.
SREDlog Editorial Team
Provincial SR&ED credits compared: ON, BC, QC, AB
Quebec abolished its SR&ED credit and Alberta will not follow Bill C-15. What Ontario, BC, Quebec and Alberta actually pay in 2026, with sources.
SREDlog Editorial Team
SR&ED 2026 Changes: What Consultants Need to Know
The 2026 SR&ED changes raised the enhanced credit to $6 million, restored capital expenditures, and added pre-claim approval. What it means for your claims.
SREDlog Editorial Team
What qualifies for SR&ED in software development?
CRA has no software-specific SR&ED policy. What the two eligibility requirements actually demand of a software claim, and where most teams get it wrong.
SREDlog Editorial Team
Can you claim SR&ED if your project failed?
Yes. CRA states success or failure is not relevant to eligibility, and a rejected hypothesis can count as an advancement. What actually matters instead.
SREDlog Editorial Team
SR&ED pre-claim approval: is it worth it for startups?
CRA's new SR&ED pre-claim approval, live April 2026, lets startups confirm a project qualifies before they spend. Here's who should use it and who shouldn't.
SREDlog Editorial Team