CRA SR&ED Guidance and External Resources

A curated collection of Canada Revenue Agency policy documents, forms, guides and other external references relevant to SR&ED claims. Links to CRA material point to the current pages on canada.ca; historical documents that CRA no longer publishes are archived here as PDFs.

CRA SR&ED Policies and Guidance

• Current List of SR&ED Policy and Guidance Documents at CRA

  CRA’s master index of every current SR&ED policy, guideline and procedure, filterable by document type and date. The best starting point for locating official program guidance.

• CRA Publication: SR&ED Filing Requirements Policy

  Explains what must be filed, by whom and by when for an SR&ED claim to be considered complete — including the strict 18-month reporting deadline.

• Guidelines on the Eligibility of Work for SR&ED Tax Incentives

  CRA’s current statement of how it decides whether work qualifies as SR&ED — the “why” and “how” tests that replaced the earlier five-question eligibility framework in 2021.

• CRA Publication: SR&ED Capital Expenditures Policy — 18 Dec 2014 [PDF]

  CRA’s policy on capital expenditures in SR&ED claims, preserved here as issued in December 2014.

  WARNING: While still officially valid and current, this publication is ten years old dating back to a time when legislative changes removed capital expenditures from SR&ED eligibility; it is being re-posted here now in light of anticipated restoration of SR&ED on equipment for TYE’s ending after 16 Dec 2024. Readers are advised to check for updated editions of this publication such as might emerge after 16-Dec-2024.
• CRA Pub IC-86 4R3: Scientific Research and Experimental Development — May 1994 [PDF]

  The long-standing information circular that defined scientific and technological eligibility for nearly two decades, frequently cited by the courts.

  WARNING: This publication has been officially obsolete since Dec 2012, however given its historically wide acceptance by the courts as a frequently referenced authority, and that there have been no significant changes in the legislation with respect to scientific / technological eligibility criteria since then, it remains a potentially useful guidance document.
• CRA Pub 97-1: SR&ED Admin Guidelines for Software Development — Feb 1997 [PDF]

  CRA’s administrative guidelines on SR&ED eligibility in software development projects, including the worked examples in its exhibits.

  WARNING: This publication is officially obsolete as of Dec 2012, however Exhibits A, B, D & D contained in it remain useful demarcations for the boundaries of SR&ED eligibility in the field of software development.

CRA Forms and Guides

• Master List of All CRA SR&ED Forms and Publications

  Every form and guide connected to the SR&ED program, collected on one CRA page.

• CRA Form T661 — Scientific Research and Experimental Development (SR&ED) Expenditures Claim

  The core SR&ED claim form: project technical descriptions, expenditure tabulation and claim statistics are all reported here.

• CRA Publication T4088 — Guide to Form T661

  CRA’s line-by-line instructions for completing Form T661.

• CRA Form T2SCH31 — Investment Tax Credit — Corporations

  The T2 schedule a corporation files to claim, carry forward, carry back or transfer its investment tax credit, including SR&ED ITCs.

• CRA Form T2SCH566 — Ontario Innovation Tax Credit

  The schedule used to claim Ontario’s refundable innovation tax credit on qualified SR&ED expenditures (2010 and later tax years).

• CRA Form T2SCH508 — Ontario Research and Development Tax Credit

  The schedule used to claim Ontario’s non-refundable R&D tax credit (2009 and later tax years).

• CRA Form T1263 — Third-Party Payments for SR&ED

  Filed with Form T661 when a claimant makes payments to a third party such as a university or research institute for SR&ED performed in Canada.

• CRA Guide RC4409 — Keeping Records

  CRA’s general guide to the records a business must keep — directly relevant to supporting SR&ED claims through contemporaneous documentation.

• Archive of Previous-Year and Discontinued CRA Forms and Publications

  CRA’s archive of forms and publications that are no longer current — useful when reviewing claims filed under earlier rules.

Rates, Tables and Calculators

• Table of Maximum CPP Pensionable Earnings by Year

  CRA’s year-by-year table of maximum pensionable earnings, needed to calculate the 5× YMPE salary cap that applies to specified employees in an SR&ED claim.

• GST / HST Rates by Province

  Current GST and HST rates for each province and territory, from CRA’s “charge and collect” reference page.

• CRA Payroll Deductions Online Calculator

  CRA’s official calculator for CPP, EI and income tax withholdings on salary — helpful when reconciling T4 salary figures used in a claim.

Provincial Programs

• Summary of Provincial and Territorial R&D Tax Credits

  CRA’s province-by-province summary of the R&D tax credits that stack with the federal SR&ED program, including rates, refundability and filing deadlines.

• OBRI (Ontario Business Research Institute Tax Credit) — General Information

  Ontario’s 20% refundable credit for R&D performed under contract with an eligible Ontario research institute.

• Quebec CRIC Tax Credit for Research, Innovation and Commercialization — General Information

  Quebec’s tax credit for R&D and pre-commercialization activities, which replaced the province’s earlier R&D credits for taxation years beginning after 25 March 2025.

Other CRA References

• IC78-10R5 — Books and Records Retention / Destruction

  CRA’s information circular on how long books and records must be kept and the process for authorized early destruction.

• IC01-1 — Third-Party Civil Penalties (Planner and Preparer)

  Explains the civil penalties CRA can apply to advisors and preparers who make false statements in respect of another person’s tax affairs.

• CRA Folio S5-F1-C1 — Determining an Individual’s Residence Status

  CRA’s technical position on individual tax residence — relevant to salary eligibility where R&D staff work across borders.

• CRA Online BN / HST / GST Registration

  Register online for a Business Number and CRA program accounts, including GST/HST and payroll.