SR&ED filing deadlines
Understand the 18-month reporting deadline and plan preparation before the window closes.
For corporations, the SR&ED reporting deadline is generally 12 months after the T2 filing due date, which is usually 18 months after tax year-end. The prescribed information for an expenditure must be filed by that deadline.
The window is long enough to encourage delay, but the deadline itself is strict. Calculate the date from the return filing due date, then confirm weekends, recognized public holidays and any facts specific to the claimant.
Count from the T2 filing due date
A corporation's SR&ED reporting deadline is 12 months after its T2 filing due date, which generally works out to 18 months after the end of the tax year in which it incurred the expenditures. The prescribed SR&ED information must be filed by that date.
Missing prescribed information cannot be fixed later
The CRA cannot allow extra time after the reporting deadline to correct missing prescribed information. If an expenditure is not identified with the required information by the deadline, it will not qualify for the related SR&ED incentives.
Put the actual date on the file
Say your fiscal year ends December 31, 2025. Your T2 is due six months later (June 30, 2026), and your SR&ED reporting deadline is 12 months after that, June 30, 2027. That's 18 months after the December 31, 2025 year-end.
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. A calculator can show the general date, but 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.
Frequently asked questions
Generally 18 months after the end of the fiscal year in which the work was done (12 months after your T2 filing-due date).
The CRA's filing policy says it cannot allow additional time beyond the SR&ED reporting deadline to correct missing prescribed information.
An expenditure not identified with the required prescribed information by the reporting deadline will not qualify for the related SR&ED incentives.
For a corporation, take the T2 filing due date and add 12 months. This is generally 18 months after tax year-end, but confirm the date for your circumstances.
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.
You can adjust a claim, but only within the same reporting-deadline window. After the deadline you can't add new SR&ED expenditures for that year.
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.
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This guide is general information, not tax advice. SR&ED rules, rates and limits change, so confirm the current figures with the CRA or your advisor before you file.