Links to External SR&ED Resources
Here are links to some external Scientific Research and Experimental Development (SR&ED) resources:
Canada Revenue Agency
The CRA's SR&ED Website contains a multitude of information pertaining to the SR&ED program, including:
- Claim forms & guides - downloadable copies of the tax forms required for the SR&ED claim, and the related guides to filling out those forms.
- Sector-specific guides - guides, with example projects, for specific industries including: Chemicals, Plastics, Pulp & Paper, Food & Consumer Packaging, Textiles, Plant Breeding, and Software.
- SR&ED Interpretation Bulletin - The SR&ED program is governed by the Income Tax Law, while the Canada Revenue Agency is responsible for administering the program. This interpretation bulletin outlines the CRA's interpretation of the tax law, and can be useful for determining which costs can be claimed, particularly in more complex scenarios.
Income Tax Act
The SR&ED program is governed by the Income Tax Act (ITA) and the Income Tax Regulations. The Income Tax Act and Regulations cover Canadian income tax overall - with respect to the SR&ED program we are interested in the following sections:
- Section 37 of the ITA - this is the main section of the ITA that focuses on SR&ED, and provides the basic framework of the SR&ED program.
- Section 2900 of the Regulations provides further clarification of qualified expenditures with respect to SR&ED, while sections 2901 and 2902 provide further clarification on prescribed expenditures.
- Section 127.3 of the ITA deals with rules with respect to trusts, partnerships and co-ops, as they relate to the SR&ED program.
Tax Court of Canada
The Tax Court of Canada (TCC) is a specialized court of law whose jurisdiction covers Acts of Parliament, including the Income Tax Act. Judgments related to the SR&ED program help to clarify certain grey areas in the legislation. Judgments are available online, and can be searched for by key words (such as "scientific research").