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SR&ED tax incentive
The federal tax credit for experimental development, at a 15% basic rate or 35% enhanced.
| Type | Tax credit |
|---|---|
| Delivered by | Canada Revenue Agency |
| What it covers | Experimental development where the technical outcome is uncertain |
| Amount | 15% basic credit, 35% enhanced |
| Conditions | Some corporations get the enhanced rate, and some get it as a refund |
| Where | Canada-wide |
| Status | Open, checked on October 15, 2026 |
| Official page | https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/what-are-sred-tax-incentives.html |
Who it is for
Applies when you are building something technically new. Configuring existing AI tools does not qualify.
Common questions
Is SR&ED tax incentive a grant?
No. It is a tax credit that you claim on your return.
Is SR&ED tax incentive open now?
Status when we checked on October 15, 2026: Open. Confirm the status on the official page before you make plans.
Who delivers SR&ED tax incentive?
Canada Revenue Agency delivers the program.
Where it applies
British Columbia, Alberta, Saskatchewan, Manitoba, Ontario, Quebec, New Brunswick, Prince Edward Island, Nova Scotia, Newfoundland and Labrador, Yukon, Northwest Territories, Nunavut.
Related programs
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