... tax back for your research

How do I apply for SR&ED credits?

Complete Form T661: Claim for Scientific Research and Experimental Development (SR&ED) in Canada. Also complete one of the following:

  • Schedule T2SCH31: Investment Tax Credit - Corporations, if you are a corporation; or
  • Form T2038(IND): Investment Tax Credit (Individuals), if you are an individual.

The claim consists of two parts: a technical description of your SR&ED projects and the related financial information for which you are claiming credits.

You should submit your claim with your T2 corporation or your T1 individual income tax return. If this is not possible, you must submit your claim within 12 months of your income tax return's filing due date for the year in which the SR&ED expenditure was incurred.