Your SR&ED filing deadline
Enter a corporation's tax year-end to estimate its general SR&ED reporting deadline. See the date immediately, then confirm it against CRA guidance before filing.
Assumption: this calculator applies the general 18-month rule for most corporations. Non-profit SR&ED corporations under paragraph 149(1)(j) and other taxpayer types have different deadlines.
Weekends and holidays: the CRA may treat the next business day as on time when a due date falls on a weekend or recognized public holiday. This tool shows the unadjusted general date, so confirm the filing date before relying on it.
Source: CRA filing requirements and reporting-deadline policy. Confirm the date for your circumstances before filing.
Privacy: this runs entirely in your browser. Nothing you enter is sent anywhere or stored.
How the deadline works
For most corporations, the SR&ED reporting deadline is 12 months after the T2 filing due date, generally 18 months after tax year-end. A December 31, 2025 year-end, for example, gives a June 30, 2027 general reporting deadline. The prescribed information must be submitted by the applicable date, so plan the preparation work backward from it.
If the date falls on a weekend or public holiday recognized by the CRA, the next-business-day rule may apply. The calculator shows the unadjusted general date because recognized holidays can depend on the circumstances. A non-profit SR&ED corporation under paragraph 149(1)(j) has a different deadline. Check the CRA filing policy for your claimant type and filing situation.
Preparing a claim in the last few weeks can make it harder to collect and review the records created while the work was underway. More on SR&ED deadlines
This guide cites CRA and enacted federal sources. It is general information, not tax advice, and has not been reviewed by an independent qualified tax professional. SR&ED rules, rates and limits change, so confirm the rules for the claimant's tax year before filing. See our editorial policy.