Jun 22, 2023 · Determine your SR&ED expenditures that qualify for an investment tax credit, make adjustments for amounts you paid or received.

Nov 4, 2025 · For qualifying CCPCs with access to the SR&ED program's enhanced 35% ITCs, credits earned on capital expenditures will be eligible for partial refundability at a rate of up to 40%, unlike …

Jan 24, 2026 · But SR&ED is often misunderstood – and that’s why many claims get reduced during a CRA review. This guide explains SR&ED in a simple language, with a focus on what changes in …

Dec 8, 2025 · Canada is updating the SR&ED program with new measures designed to strengthen support for companies undertaking research and development. Recent proposals increase the …

Feb 26, 2025 · The current types of expenditures that may qualify as SR&ED deductions and qualify for SR&ED ITC are generally salary and wages, cost of materials, contract payments, third-party …

Sep 18, 2025 · The expansion of SR&ED eligibility to include Canadian public corporations and their subsidiaries means that a much broader range of companies will be able to benefit from the 35% …

Mar 4, 2025 · Investment tax credit (ITC): Earned on qualifying SR&ED expenditures, with enhanced refundable ITCs available to Canadian-controlled private corporations (CCPCs) that meet certain …

Nov 4, 2025 · Under the Scientific Research and Experimental Development (SR&ED) tax incentive program, qualifying expenditures are fully deductible in the year they are incurred.

For CCPCs, the program provides a fully refundable enhanced tax credit at a rate of 35% on up to $3 million of qualifying SR&ED expenditures annually, with this expenditure limit subject to a gradual …

Dec 18, 2024 · Currently, previous years’ taxable capital in excess of $10 million reduces the expenditures eligible for the enhanced 35% tax credit down to $0 at $50 million of taxable capital. …