Bill C-15 restored SR&ED eligibility for capital expenditures effective December 15, 2024. Here is what manufacturers, hardware developers, and capital-intensive R&D companies need to know to maximize their claims.
As of April 1, 2026, CRA offers a Pre-Claim Approval Process that lets businesses confirm SR&ED eligibility before filing. A former CRA Claims Reviewer explains how it works and who should use it.
Poor documentation is the number one reason SR&ED claims are reduced or denied. A former CRA SR&ED Claims Reviewer reveals the five most common mistakes and how to avoid them.
Not all software development qualifies for SR&ED, but more does than you think. A former CRA SR&ED Claims Reviewer explains the three eligibility criteria and what software work typically qualifies.
On March 26, 2026, Bill C-15 received Royal Assent, bringing the most significant overhaul of the SR&ED program in over a decade. Here is exactly what changed and what you should do right now.