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Always on · Annual claim Tax credit

SR&ED Tax Credit.

Scientific Research & Experimental Development (CRA)

Up to 35% back

A refundable tax credit on eligible R&D expenditures — including salaries, subcontractors, and materials. Applies to custom AI and software where you tackle real technical uncertainty, not just feature builds.

Talk to us Check eligibility

Who qualifies

Eligibility checklist.

The work must meet CRA's three tests.

Technological advancement You aim to advance technology beyond the current state of practice.
Technological uncertainty The outcome is not predictable using existing knowledge or off-the-shelf tools.
Systematic investigation Work proceeds through hypothesis, experiment, and documented iteration.
Qualified personnel Work is performed by staff or contractors with relevant technical expertise.
Not eligible

SR&ED is judged on substance, not label. Writing "AI" on a feature does not qualify the project. We help you identify the genuinely eligible portions and document them properly.

Eligible services

What's covered.

Typical SR&ED-eligible work we contribute to.

Custom AI model R&D Architecture design, evaluation, and experimentation against a technical uncertainty.
Experimental development Prototypes, hypotheses, and iterative builds with measured results.
Novel system engineering Non-trivial infrastructure work that advances the state of practice.
Technical narrative & docs Engineering-side documentation that supports your CRA claim.

Process

How to apply.

SR&ED is claimed annually against your T2 corporate return.

  1. 1

    Project scoping

    We identify the technically-eligible portions of the work and agree on documentation cadence.

  2. 2

    Execute with evidence

    During the year, we keep hypotheses, experiments, and outcomes visible — the inputs your accountant needs.

  3. 3

    Fiscal year close

    At year-end, we package the technical narrative (the T661 supporting detail) for your accountant or SR&ED consultant.

  4. 4

    File with your T2

    Your accountant files the claim alongside the corporate tax return, within 18 months of fiscal year-end.

  5. 5

    CRA reviews and pays

    CRA assesses the claim. Refundable credits return as cash; non-refundable reduce tax payable.

FAQ

Questions, answered.

How big is the credit?

CCPC refundable credits are up to 35% federal on the first $3M of qualified expenditures, plus additional provincial credits. Combined rates often exceed 40% of eligible SR&ED spend.

Do I claim SR&ED through you?

No — SR&ED is filed by your corporate tax accountant. We provide the engineering narrative and documentation that supports the technical portion of the claim.

Can I stack SR&ED with IRAP or other grants?

Yes, but not on the same dollar. Government assistance already received reduces the SR&ED base. We plan project scope to maximize combined benefit.

Does UI work qualify?

Usually no. SR&ED targets technological uncertainty, not design or routine feature delivery. AI model design, novel data systems, and performance breakthroughs are more likely candidates.

Refundable · Up to 35%

Put your R&D on the books properly.

Let us scope the eligible work and prepare the technical evidence your accountant needs.

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