My guide to the technical aspects of the SR&ED program - Guide to SR&ED for engineers - is written primarily for people who perform or manage R&D, who are responsible for identifying work that meets the criteria for SR&ED, and who may be called on to justify a SR&ED claim to CRA technical reviewers.

While a great deal of information is available on the financial aspects of the SR&ED program, both from CRA and from non-government sources, there is comparatively little guidance on technical matters. CRA’s 19 papers on financial and financial/technical topics are detailed and precise; in contrast the single 12-page paper on eligibility policy is a high-level document that covers the topic in much less detail than the 28 or so documents that it replaces. It does not provide what program users need - specific, detailed advice on what to claim and how to claim it

Guide to SR&ED for engineers fills this gap. In direct, informal language, it covers the technical aspects of the SR&ED program in detail, from identifying work that meets the criteria through the claiming and review processes.

For more information go to Guide to SR&ED on this site, or click the button below to go directly to the Guide in the Apple iBookstore and download a free sample. Requires an Apple iPad.

SR&ED Insights

SR&ED Insights

SR&ED Insights

SR&ED Insights

SR&ED Insights

January 2017

The new acting Director General for SR&ED, Tara Cosgrove, has taken up her position.

August 2nd

CRA announces a pilot for a new service, Pre-Claim Review (PCR) - a full, binding review but conducted while the work is in progress.

June 29th 2016

CRA announces Pre-Claim Consultation service (PCC). PCPR and Account Executive services cancelled.

May 30th 2016

CRA introduces new system for Second Review requests. Now to be filed centrally, Form RC532.

May 17th 2016

Joint CRA/industry Software/IT SR&ED Symposium, EY Centre, Ottawa.

April 2016

Creation of the Canadian Association of R&D Incentive Professionals. Its purpose is promotion of best practices and professionalism with respect to R&D support programs.

March 2016

No changes to SR&ED in the Federal Budget. But Ontario reduced its provincial top-up from 4.5 to 3.5%, and its innovation tax credit from 10 to 8%.

November 2015

CRA has updated the SR&ED Claim Form (T661). The current version will not be valid after Dec 31st 2015.

April 24th, 2015

Important revisions to CRA's principal technical guidance, the Eligibility paper, along with the Glossary and the Claim Review Manual.

April 7th 2015

CRA's SR&ED website redesigned.

January 2015

CRA have issued a revised Guide to Form T661 (the SR&ED claim form). The form itself is unchanged, still the 2013 version.

October 2014

Toronto Stakeholder Session. Presentation on the review process by Kay James.

September 2014

First of the 2014 "SR&ED External Stakeholders Working Sessions", in Halifax.

April 2014

CRA are asking for input from program users regarding the SR&ED website and policy documents.

January 30th 2014

New confidential arrangements for filing of claim preparer info. Revisions to online self-assessment tool and first-time-filer service.

January 1st 2014

Revised SR&ED filing requirements and reduced rates take effect. Claim preparer information now required.

November 2013

Both the iBook and paperback versions of "Guide to SR&ED for engineers" updated to cover the new filing requirements.

October 31st 2013

After 5 years of separate requirements for SR and ED claims, they are once again to be treated alike.

October 2013

Apple’s new OS means the Guide to SR&ED is no longer restricted to the iPad but can also be used on Mac desktops and laptops.

September 2013

CRA has posted for comments a set of 10 examples, each illustrating a concept from the Eligibility paper.

August 2013

The "Guide to SR&ED for engineers", a complete guide to the technical aspects of the SR&ED program, is now available from the Apple iBookstore.

June 2013

26th - the 2013 Budget receives Royal Assent. The SR&ED reductions and penalties are now law.

12th - Announcement of more revisions to Part 2 of Form T661. The new form is due out in October, and will be mandatory from January 1st 2014.

28th - The old SR&ED guidance material - 86-4R3 and all the rest - to be removed from the CRA website.

January 2013

CRA's new policy papers are now in effect. While the 53 documents being replaced remain on the web-site for now, they are of historical interest only.

For work in 2013, the proxy rate is 60% and only 80% of contracts costs can be claimed.

December 2012

The SR&ED Program is impacted by two major events this month: passage of Bill C-45, with its reductions to the program, and the final stage of CRA’s project to replace all of its guidance material. Both have the potential to significantly affect the program.