SR&ED resources
Check a rule, calculate a general deadline, organize current records or follow a claim through SREDlog.
Guides
Start with the fundamentals, then follow the claim process from beginning to end.
SR&ED Guide
A plain-English guide to the SR&ED tax incentive: what may qualify, how the credit is calculated, the forms you file, and how to prepare a well-supported claim.
Eligibility Guide
How the CRA assesses SR&ED eligibility: advancement, technological uncertainty, systematic investigation, experiments, analysis, and common exclusions.
T661 Guide
A line-by-line guide to Form T661: the project descriptions on lines 242, 244 and 246, the expenditure sections, the proxy amount, and common mistakes.
Audit Checklist Guide
What happens during a CRA SR&ED review, which records a reviewer may request, and how to organize a clear supporting package.
Documentation Guide
What documentation the CRA expects for a SR&ED claim, the types of evidence that prove eligibility, how to track SR&ED time, and how long to keep your records.
Claim Process Guide
Follow the SR&ED claim process from identifying potential work and gathering evidence through narratives, calculations, review and filing.
Deadlines Guide
When SR&ED claims are due: the reporting deadline for corporations, the prescribed information required by that date, and how to calculate the date.
Help & updates
Answers to common questions, plus the latest articles.
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.
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.
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.
Want to know how these guides are sourced and reviewed? Read the editorial policy
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