SR&ED Tax Credits

SR&ED for Manufacturing & Hardware

Manufacturers developing new processes, materials, or equipment face real technological uncertainty — and SR&ED was built for exactly that. Bill C-15 makes 2025 and beyond the best time in a decade to file.

Check If Your Work Qualifies
Eligible Activities

What Qualifies in Manufacturing & Hardware?

  • New material or alloy development involving properties not achievable through standard formulations
  • Process improvement to achieve results not attainable by standard manufacturing practice
  • Custom tooling and fixture design where no existing solution meets the technical requirements
  • Prototype development and testing to resolve uncertainty about whether a design will perform as required
  • Equipment design for new manufacturing processes where no commercial solution exists
  • Capital equipment costs now eligible again under Bill C-15 (2026) for assets acquired after December 15, 2024
Bill C-15 Update

How Bill C-15 (2026) Affects Manufacturing & Hardware

Capital equipment costs are eligible again under Bill C-15 — specialized testing equipment, machinery, and tooling acquired after December 15, 2024 can now be included in your claim. Combined with the doubled $6M expenditure limit, this is the most significant change for manufacturers in over a decade.

Our Advantage

Why a Former CRA SR&ED Claims Reviewer Makes the Difference

Kazem Naderi spent years at the CRA reviewing and assessing SR&ED claims across industries. He knows exactly what CRA looks for, what documentation survives scrutiny, and what language gets claims approved. That insider perspective is something no other consultant can offer.

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Frequently Asked Questions

Manufacturing & Hardware SR&ED Questions, Answered