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What is the Scientific Research and Experimental Development Program (SR&ED)?
  This program is generally for any company who is doing business in Canada and have scientific research and experimental development activities. The work must take place in Canada and the activities must be recognized as eligible by Canada Customs and Revenue Agency.


ELIGIBLE Projects (activities)

For a project to be eligible, it must meet the following three criteria:

  • Progress of science and technology in your business.
  • When establishing the basic objectives, your project must have scientific uncertainties to be overcome.
  • Scientific and technical contents elaborated by competent staff, includes basic hypotheses, trials and conclusions.


Ex. of ELIGIBLE projects

  • Modification of a new machine to improve production.
  • Building a new machine that does not exist, in order to meet your needs.
  • Development of new techniques or technical products in the manufacturing of your products.
  • Building of a prototype for larger scale production.


For more information, please consult the following publication on the Web site of Canada Customs and Revenue Agency: Scientific Research and Experimental Development Program

 

 

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