SR&ED Tax Credit (Scientific Research & Experimental Development)

Canada Revenue Agency National

Deadline

Rolling — apply anytime

Region

National

Funder type

Federal Tax Credit

For

Businesses

Eligible organizations

incorporated business, CCPC, SME, large corporation

About this program

Canada's largest R&D program. CCPCs can claim 35% refundable tax credit on first $3M of eligible R&D expenditures. Large corporations get 15% non-refundable credit. Applied through T661 form on corporate tax return.

Official program page Last verified April 13, 2026 by the Grant Shifter engine

Is this grant worth your time?

Create a free account and Grant Shifter scores this program — and 2,000+ others — against your organization's profile in about a minute, with the reasons explained.

See your match score — free

Related programs