Submit your claim - Scientific Research and Experimental Development (SR&ED) tax incentives
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Scientific Research and Experimental Development (SR&ED) tax incentives
- What are SR&ED tax incentives
- What work is eligible
- How to prepare your claim
- Submit your claim
- After you claim
- Contact us
Submit your claim
On this page
- Review your claim
- SR&ED reporting deadlines
- How to submit your claim
- Get support submitting your claim
Review your claim
Claimants are responsible for the information in their claim. Whether you prepare the claim yourself or it is done by someone else, check that your claim is complete, accurate, and supported by evidence before you submit it.
A complete SR&ED claim must include:
- Form T661, SR&ED Expenditures Claim (current version)
- Form T2SCH31 or Form T2038(IND) to claim an ITC
- Other forms, as needed (T1145, T1146, T1174, T1263, and any attachments)
To learn more about prescribed SR&ED forms, review Section 3, SR&ED Filing Requirements Policy.
SR&ED reporting deadlines
Your SR&ED reporting deadline depends on your income tax filing due date. Your income tax filing due date depends on what type of taxpayer you are (individual, corporation, or trust).
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Corporations
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Your SR&ED reporting deadline is 12 months after your T2 Corporation Income Tax Return is due.
Based on your selection
Your due dates are:
- Tax filing due date: Date not loaded yet
(6 months after your tax year end)
- SR&ED reporting deadline: Date not loaded yet
(12 months after your tax filing due date)
However, we recommend you submit your SR&ED claim early, when you file your income taxes.
- Tax filing due date: Date not loaded yet
-
Trusts
-
Your SR&ED reporting deadline is 12 months after your T3 Trust Income Tax and Information Return is due
Based on your selection
Your due dates are:
- Tax filing due date: Date not loaded yet
(90 days after your tax year end)
- SR&ED reporting deadline: Date not loaded yet
(12 months after your tax filing due date)
However, we recommend you submit your SR&ED claim early, when you file your income taxes.
- Tax filing due date: Date not loaded yet
-
Individuals who have a business
-
Your SR&ED reporting deadline is 12 months after your T1 Income Tax and Benefit Return is due.
Get your dates
- Tax filing due date: June 15
(after the tax year end) - SR&ED reporting deadline: 12 months later
(June 15 the following year)
We recommend you submit your SR&ED claim early, when you file your income taxes.
- Tax filing due date: June 15
To learn more about filing due dates and SR&ED reporting deadlines, review the Section 5, Filing Requirements Policy.
How to submit your claim
Submit your SR&ED claim with your original income tax return or with an amended return for the year online or by mail.
Submit online: Option 1 of 2
Submit your claim electronically using CRA-certified tax preparation software. Most corporations must file their tax return electronically.
Submit by mail: Option 2 of 2
Individuals, trusts, and partnerships who file a paper income tax return may send their claim by mail to the Tax Centre where they normally send their tax or information return.
Get support submitting your claim
Review the policy about filing requirements
SR&ED Filing Requirements Policy
Contact us
Call us if you have any questions about the SR&ED program or submitting your forms.
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- Date modified:
- 2023-06-29