SR&ED For Software Development

What are SR&ED Tax Credits?
Scientific Research & Experimental Development (SR&ED) is a Canadian government tax credit program aimed at encouraging businesses of all sizes to conduct R&D to develop new — or improve existing — methods, processes, services and products
SR&ED Investment Tax Credits (ITCs) provide tax relief to eligible Canadian businesses to offset the cost of innovation.
What Can You Recover?
Up to 69% of eligible R&D expenses (depending on your province) may be refunded from CRA. Eligible expenditures include salaries, sub-contractor fees and materials.
A lot of people think that SR&ED is carried out in laboratories by people in white coats but that is not the case. In 2020, Canada’s Information Communication Technology (ICT) sector spent $8B in business R&D spending, accounting for 42% of all R&D spending in the Economy.
Innovation Knows No Bounds
Businesses across many different fields of Software Development qualify for the SR&ED program, including the ones below. However, the nature of the R&D work you do is more relevant than your business sector when determining eligibility for the program.
- Artificial Intelligence
- Business and Finance
- Analytics
- Data mining
- Decision support systems
- Banking
- Commerce
- Cryptocurrency
- Trading
- Payment processing
- Compilers, Parsers
- Communications and Networks
- Protocols
- Cyber-security
- Hacking
- Counter-measures
- Database
- Embedded systems
- Automotive software
- Avionics software
- Control Systems
- Medical device software
- Telephony
- Telemetry
- Computer Aided Design (CAD)
- Games
- Information systems
- Logistics
- Manufacturing
- Computer Aided Manufacturing (CAM)
- Distributed Control Systems (DCS)
- Office applications
- Word processors
- Spreadsheets
- Operating systems
- Robotics
- Signal processing
- Simulation
- Testing
- Vision recognition
- World wide web
- Client-side
- Server-side
- + Other applications
Are You SR&ED Eligible?
- Did you attempt to overcome scientific or technological uncertainties?
- Did you go through an iterative procedure to try to solve those problems or uncertainties?
- Did you achieve a technological advancement or increase technical knowledge?