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Can we claim the work done in clinical trials as SR&ED?

There are 2 CRA guides that address clinical trials:

In summary: Work done in clinical trials may be eligible for SR&ED credits, but clinical trials don't automatically guarantee eligibility - any work being claimed still has to meet the SR&ED guidelines. Some examples they give:

  • pharmacoeconomic studies assess the value associated with a given drug in therapeutic and economic terms - they relate the difference in therapeutic benefits to the difference in costs between treatment alternatives. The therapeutic component may qualify, the economic component would not, and such studies being claimed for SR&ED should clearly separate the two components.
  • a drug usage project or continuing medical education program that is undertaken on an approved drug to obtain early feedback from the field is considered market research or sales promotion, and would not be eligible.

For multinational trials, the company can only claim the portion of the work done in Canada, and the Canadian portion by itself needs to meet the SR&ED criteria. (So, for example, it cannot consist solely of routine tests directed by a foreign company.)