SR&ED guides
Plain-language guides to Canada's SR&ED program, updated for the 2026 rules and linked to CRA sources.
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The SR&ED tax credit: complete guide
What SR&ED is, who qualifies, what it pays and how to claim, in one place.
SR&ED eligibility
What work and which expenses qualify, with examples by industry.
Form T661, part by part
How to complete the SR&ED claim form, with a worked example.
Choosing an SR&ED consultant
Your options, red flags, and the questions to ask before you sign.
Pre-claim approval
SR&ED pre-claim approval
What CRA's new pre-claim approval covers, who can apply and whether it's worth it.
Form T1322, section by section
How to complete the pre-claim approval application, with examples.
Claiming SR&ED
How to file an SR&ED claim
Form T661, Schedule 31, deadlines and what CRA expects.
2026 SR&ED limits and rates
The $6M expenditure limit, refundability and other changes from Bill C-15.
SR&ED for software development
What qualifies in software, AI and machine learning, with examples.
Provincial R&D tax credits
Province-by-province credits that stack with federal SR&ED.
CRA SR&ED reviews
What triggers a review, how it works and how to prepare.
Flat fee vs contingency
How SR&ED firms charge, and what to ask before you sign.
Comparing SR&ED providers
How AI platforms, consultancies and ClearSRED differ.
Crédit d'impôt RS&DE (français)
Le programme RS&DE et l'approbation préalable, en français.