Canadian government funding · Canada Revenue AgencyUpdated 2026-08-20

SR&ED

Canada's largest federal program for business research and development. It pays as a tax credit for eligible experimental development and applied research.

Statement 01

What SR&ED is

SR&ED stands for Scientific Research and Experimental Development. SR&ED is Canada's largest federal program supporting business research and development, and the Canada Revenue Agency administers it. SR&ED pays tax credits to Canadian businesses carrying out eligible experimental development, applied research or basic research.

SR&ED is a tax incentive rather than an application-based grant, which is why it stacks. A company claims SR&ED on its corporate tax return while holding direct funding from a program such as NRC IRAP for the same work, within the stacking limits the programs set.

The Canada Revenue Agency decides whether particular work qualifies, against its own published criteria. GrantMark screens a company against those criteria to show whether a claim looks available. GrantMark does not prepare or file SR&ED claims.

Statement 02

Official source

The Canada Revenue Agency administers SR&ED and publishes the current criteria, amounts and deadlines. That page is the authority on all three.

Statement 03

SR&ED: common questions

What is the SR&ED tax credit?
SR&ED stands for Scientific Research and Experimental Development. SR&ED is Canada's largest federal program supporting business research and development, and the Canada Revenue Agency administers it. SR&ED pays tax credits to Canadian businesses carrying out eligible experimental development, applied research or basic research.
Statement 04

How GrantMark screens for SR&ED

The GrantMark eligibility check asks thirteen questions about a company and screens the answers against a maintained catalog of Canadian federal and provincial funding program rules, SR&ED among them. Nothing is generated, so the same answers always produce the same result, and every program that comes back traces to the rule that let it through.

GrantMark is not a government agency and does not decide eligibility. A GrantMark assessment shows which programs a company appears to qualify for. It is where an application starts, and nothing more.

Check what your company qualifies for

Thirteen questions, about two minutes. The check is free.

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Other programs GrantMark covers

NRC IRAPNational Research Council of Canada
Advisory services and funding for small and medium-sized Canadian businesses developing innovative technologies.
CanExportGlobal Affairs Canada
Support for Canadian small and medium-sized businesses entering new export markets, including market research and trade show participation.
Hiring and wage subsidiesfederal and provincial programs
Support for wages and training when a company hires students, apprentices or new staff.