SR&ED filing deadline calculator
A corporation must file its SR&ED claim (Form T661 and Schedule 31) within 12 months after its T2 filing due date, which is about 18 months after the fiscal year-end. For a December 31, 2025 year-end, the deadline is June 30, 2027. The CRA cannot extend it. Enter your year-end below to get your dates.
SR&ED deadlines for common year-ends
Calculated with the same rules as the tool above. Days left are as of October 23, 2026, and update to today's date in your browser.
| Tax year ends | T2 due | SR&ED deadline | Days left |
|---|---|---|---|
| December 31, 2025 | June 30, 2026 | June 30, 2027 | 250 days |
| March 31, 2026 | September 30, 2026 | September 30, 2027 | 342 days |
| June 30, 2026 | December 31, 2026 | December 31, 2027 | 434 days |
| September 30, 2026 | March 31, 2027 | March 31, 2028 | 525 days |
How is the SR&ED deadline calculated?
It takes two steps. First, the T2 filing due date: the CRA says a corporation files within six months of the end of its tax year. If the year ends on the last day of a month, the due date is the last day of the sixth month after, so an August 31 year-end gives February 28 (or February 29 in a leap year). Otherwise it is the same day six months later: September 23 becomes March 23.
Second, the SR&ED reporting deadline is 12 months after that filing due date, under subsection 37(11) of the Income Tax Act and the CRA's Filing Requirements Policy. A March 31, 2022 year-end, the CRA's own example, has a T2 due date of September 30, 2022 and an SR&ED deadline of September 30, 2023.
Leap-year note. For an August 31, 2026 year-end, the T2 is due February 28, 2027, and 12 months later is February 28, 2028. Counting "18 months after year-end" could suggest February 29, 2028. The calculator uses February 28, the earlier date.
Individuals with a business file their T1 by June 15, so their SR&ED deadline is about 17.5 months after year-end. This calculator covers corporations.
Running short on time?
We draft your claim from your existing commits, tickets and payroll records, and an experienced SR&ED reviewer checks it before you sign and file.
Contact usWhy file with your T2 instead of waiting?
The CRA advises filing the SR&ED claim with your return. Missing pieces are costly: filing only the T661 on time gives you the deduction but no tax credit, and filing only Schedule 31 gives you neither. Pre-claim approval for upcoming projects can speed up a later review, but it does not change this deadline. For the full process, read how to file an SR&ED claim.