What is Scientific Research & Experimental Development (SR&ED)?
Scientific Research & Experimental Development (SR&ED) is delivered by CRA as a tax credit. Funding is typically up to 35% refundable for CCPCs, 15% non-refundable otherwise (first $6M qualifying expenditures for CCPCs). This page covers eligibility, intake status, and what an application actually requires.
At a glance
| Funding amount | Up to 35% refundable for CCPCs, 15% non-refundable otherwise (first $6M qualifying expenditures for CCPCs) |
|---|---|
| Cost share | Claim on tax return |
| Level | Federal |
| Program type | Tax Credit |
| Delivered by | CRA |
| Available in | All provinces |
| Intake status | Open - Rolling |
| Last verified | 2026-06-01 |
Who qualifies
- Eligible industries: All industries with R&D activity
- Eligible activities: Basic/applied research; experimental development; eligible support work
Watch out for
Non-R&D activities; social sciences/humanities; routine testing or data collection
Deadlines & how to apply
Claim on T2 corporate tax return within 18 months of year end. Bill C-15 (Budget 2025; Royal Assent Mar 26, 2026) raised CCPC expenditure limit from $3M to $6M — max refundable ITC now $2.1M annually. Taxable-capital phase-out range widened to $15M–$75M (from $10M–$50M). Capital equipment restored as eligible for property acquired on or after Dec 16, 2024 (first time since 2014). Enhanced refundable credit extended to eligible Canadian public corporations (ECPCs) for tax years beginning on or after Dec 16, 2024. NEW (Apr 1, 2026): voluntary Pre-Claim Approval (PCA) process — CRA confirms technical eligibility within ~8 weeks before work begins; PCA-approved projects get 90-day expenditure review (vs 180+ days standard). PCA replaces the prior pre-claim consultation service (discontinued Jan 1, 2026). Quebec/Ontario/BC/Manitoba/Atlantic offer additional provincial SR&ED layers. PCA covers up to 3 projects per request and is valid for up to 3 years once granted; CRA issues a determination within ~8 weeks of a complete My Business Account submission.
How NorthGrants helps with Scientific Research & Experimental Development (SR&ED)
Most business owners read about Scientific Research & Experimental Development (SR&ED), see the funding amount, and stop. The hard part isn't finding the grant. It's building an application that actually wins.
NorthGrants builds the full application framework for you: a tailored project narrative aligned to this program's evaluation criteria, a budget structure that maps to eligible costs, and the supporting documentation checklist. You review it, refine the parts only you can write, and submit.