SR&ED filing deadlines
Check the general 18-month corporation rule, estimate your date and see what must be submitted on time.
For most corporations, the SR&ED reporting deadline is 12 months after the T2 filing due date, generally 18 months after tax year-end. The prescribed claim information must be submitted by that date. Estimate the general date with the free filing-deadline calculator.
A non-profit SR&ED corporation under paragraph 149(1)(j) has a different deadline. The calculator shows the unadjusted date for the general corporation rule; confirm your claimant type, weekends and recognized holidays against the CRA filing policy before relying on it.
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Count from the T2 filing due date
Under the general corporation rule, the SR&ED reporting deadline is 12 months after the T2 filing due date, usually 18 months after the tax year-end in which the expenditures were incurred. The CRA filing policy also explains the exception for non-profit SR&ED corporations and the dates for other claimant types.
Missing prescribed information cannot be fixed later
The CRA cannot allow extra time after the reporting deadline to supply prescribed information needed for an expenditure or its investment tax credit. If an expenditure is not identified with the required information by the deadline, it will not qualify for the related SR&ED incentives. Missing or inaccurate Part 9 claim-preparer information is treated differently: the claim is not disallowed on that basis alone, but a $1,000 penalty may apply.
Keep the return deadline and SR&ED deadline separate
The T2 filing due date and SR&ED reporting deadline are different dates. Filing the return does not extend the time to report SR&ED expenditures, and a later SR&ED deadline does not postpone the corporation's ordinary return obligations. Record both dates with the claim preparation steps.
Put the actual date on the file
For a corporation under the general rule with a December 31, 2025 year-end, the T2 is due six months later (June 30, 2026), and the general SR&ED reporting deadline is June 30, 2027. That's 18 months after tax year-end, before checking any applicable non-business-day rule.
Check weekends and recognized holidays
If a filing due date falls on a Saturday, Sunday or public holiday recognized by the CRA, the filing is considered on time when the CRA receives it, or it is postmarked, on the next business day. The filing-deadline calculator shows the general date from a corporate tax year-end. The recognized-holiday rule still needs to be checked for the claimant's circumstances.
Do not confuse the filing deadline with processing time
The CRA service standard is 60 calendar days for a complete claim accepted as filed and 180 calendar days for a complete refundable claim selected for review. The CRA commits to meeting these standards 90% of the time. These are service standards, not guaranteed completion dates.
Why the long window still causes trouble
The long filing window can make it easy to defer preparation until there is too little time to gather records and review narratives. Start early and keep the project record current throughout the year.
Sources and review
Checked against current primary sources
SREDlog Editorial Team completed an editorial source review on August 22, 2026. This records a primary-source check, not independent tax-professional advice.
- CRA SR&ED Filing Requirements Policychecked 2026-08-22
- CRA SR&ED program service standardschecked 2026-08-22
- Justice Laws: Income Tax Act, section 37checked 2026-08-22
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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.