# Sr&ed eligibility: Sred Claim Rules

> The Sred Claim Rules carries 9 published figures read from 4 sources' own pages, from 10 to 90 percent, read 7 November 2026.

SR&ED Finder · https://sredfinder.com/datasets/sred-claim-rules/ · computed 2026-11-08

**Range of the published figures:** 10 to 90 % (range 10 to 90 %; 9 published figures; 7 of 13 sources read publish one).

7 of the 13 named sources read in full publish a figure; 6 publish none, read 7 November 2026.

## By rule

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| rule federal basic investment tax credit rate | 15 % | 15 to 15 % | 1 |
| rule short taxation year expenditure limit proration | 51 week | 51 to 51 week | 1 |
| rule specified employee salary base | 75 % | 75 to 75 % | 1 |
| rule lease costs of equipment used less than 90% of the time for SR&ED | 90 % | 90 to 90 % | 1 |
| rule current expenditures paid within 180 days of the tax year-end | 180 day | 180 to 180 day | 1 |
| rule PPA overall cap - non-SR&ED expenses per $100 of eligible salary | 55 CAD | 55 to 55 CAD | 1 |
| rule first term shared-use equipment period | 12 month | 12 to 12 month | 1 |
| rule ITC prescribed form filing deadline after filing-due date | 1 year | 1 to 1 year | 1 |
| rule second term shared-use equipment period | 24 month | 24 to 24 month | 1 |
| rule transferred qualified expenditure prescribed form filing deadline | 12 month | 12 to 12 month | 1 |
| rule CCPC/ECPC enhanced investment tax credit addition rate | 20 % | 20 to 20 % | 1 |
| rule CCPC expenditure limit | 6,000,000 CAD | 6,000,000 to 6,000,000 CAD | 1 |
| rule expenditure limit phase-out lower taxable capital threshold | 15,000,000 CAD | 15,000,000 to 15,000,000 CAD | 1 |
| rule expenditure limit phase-out taxable capital cap | 60,000,000 CAD | 60,000,000 to 60,000,000 CAD | 1 |
| rule associated CCPC expenditure limit agreement filing after Minister's notice | 30 day | 30 to 30 day | 1 |
| rule ECPC expenditure limit | 6,000,000 CAD | 6,000,000 to 6,000,000 CAD | 1 |
| rule ECPC consolidated group expenditure limit agreement filing after Minister's notice | 30 day | 30 to 30 day | 1 |
| rule ECPC short taxation year expenditure limit proration | 51 week | 51 to 51 week | 1 |
| rule ECPC short fiscal year revenue annualization | 51 week | 51 to 51 week | 1 |
| rule consolidated group short fiscal year revenue annualization | 51 week | 51 to 51 week | 1 |
| rule transfer of qualified expenditures - transferee payment deadline | 180 day | 180 to 180 day | 1 |
| rule transfer of qualified expenditures - transferor payment deadline | 180 day | 180 to 180 day | 1 |
| rule unpaid expenditures 180 days after year-end | 180 day | 180 to 180 day | 1 |
| rule recapture on conversion of first term shared-use equipment | 25 % | 25 to 25 % | 1 |
| rule recapture on conversion of second term shared-use equipment | 50 % | 50 to 50 % | 1 |
| rule SR&ED deduction prescribed form filing deadline | 12 month | 12 to 12 month | 1 |
| rule COVID-19 extension of SR&ED reporting deadlines (Bill C-20, from March 13, 2020, not past December 31, 2020) | 6 month | 6 to 6 month | 1 |
| rule SR&ED claim reporting deadline after tax year-end | 18 month | 18 to 18 month | 1 |
| rule 80% of expenditures described in subparagraphs 37(1)(a)(i.01) to (iii) included in qualified expenditure | 80 % | 80 to 80 % | 1 |
| rule ITC recapture on disposition of second term shared-use equipment (50% of proceeds) | 50 % | 50 to 50 % | 1 |
| rule specified shareholder 10% share ownership threshold (basis of specified employee salary test) | 10 % | 10 to 10 % | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 60,000,000 CAD | expenditure limit phase-out taxable capital cap | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 15,000,000 CAD | expenditure limit phase-out lower taxable capital threshold | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 6,000,000 CAD | CCPC expenditure limit | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 6,000,000 CAD | ECPC expenditure limit | 2026-11-07 |
| [CRA - T4088 guide to Form T661](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4088/guide-form-t661-scientific-research-experimental-development-expenditures-claim-guide-form-t661.html) | 180 day | current expenditures paid within 180 days of the tax year-end | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 180 day | transfer of qualified expenditures - transferee payment deadline | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 180 day | transfer of qualified expenditures - transferor payment deadline | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 180 day | unpaid expenditures 180 days after year-end | 2026-11-07 |
| [CRA - SR&ED Overhead and Other Expenditures policy](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/overhead-other-expenditures-policy.html) | 90 % | lease costs of equipment used less than 90% of the time for SR&ED | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 80 % | 80% of expenditures described in subparagraphs 37(1)(a)(i.01) to (iii) included in qualified expenditure | 2026-11-07 |
| [CRA - Prescribed Proxy Amount policy](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/prescribed-proxy-amount-policy.html) | 75 % | specified employee salary base | 2026-11-07 |
| [CRA - Prescribed Proxy Amount policy](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/prescribed-proxy-amount-policy.html) | 55 CAD | PPA overall cap - non-SR&ED expenses per $100 of eligible salary | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 51 week | short taxation year expenditure limit proration | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 51 week | ECPC short taxation year expenditure limit proration | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 51 week | ECPC short fiscal year revenue annualization | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 51 week | consolidated group short fiscal year revenue annualization | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 50 % | recapture on conversion of second term shared-use equipment | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 50 % | ITC recapture on disposition of second term shared-use equipment (50% of proceeds) | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 30 day | associated CCPC expenditure limit agreement filing after Minister's notice | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 30 day | ECPC consolidated group expenditure limit agreement filing after Minister's notice | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 25 % | recapture on conversion of first term shared-use equipment | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 24 month | second term shared-use equipment period | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 20 % | CCPC/ECPC enhanced investment tax credit addition rate | 2026-11-07 |
| [CRA - SR&ED news and updates](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/sred-updates.html) | 18 month | SR&ED claim reporting deadline after tax year-end | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 15 % | federal basic investment tax credit rate | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 12 month | first term shared-use equipment period | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 12 month | transferred qualified expenditure prescribed form filing deadline | 2026-11-07 |
| [Income Tax Act s.37 (SR&ED expenditures)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-37.html) | 12 month | SR&ED deduction prescribed form filing deadline | 2026-11-07 |
| [Income Tax Act s.248(1) (definitions, incl. SR&ED)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-248.html) | 10 % | specified shareholder 10% share ownership threshold (basis of specified employee salary test) | 2026-11-07 |
| [CRA - SR&ED news and updates](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/sred-updates.html) | 6 month | COVID-19 extension of SR&ED reporting deadlines (Bill C-20, from March 13, 2020, not past December 31, 2020) | 2026-11-07 |
| [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) | 1 year | ITC prescribed form filing deadline after filing-due date | 2026-11-07 |

## The sentence each figure was read from (31)

- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "(i) if the particular corporation is not associated with any other corporation in the particular taxation year, the amount that is its taxable capital employed in Canada (within the meaning assigned by section 181.2 or 181.3) for its immediately preceding taxation year, and (b) in any other case, the lesser of $60 million and the amount by which the amount determined under subparagraph (a)(i) or ("
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "(a) nil, if the following amount is less than or equal to $15 million:"
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "(10.2) For the purpose of subsection (10.1), a particular Canadian-controlled private corporation’s expenditure limit for a particular taxation year is the amount determined by the formula $6 million × [($60 million − A) ÷ $60 million]"
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "(10.6) For the purpose of subsection (10.1), a particular eligible Canadian public corporation’s expenditure limit for a particular taxation year is the amount determined by the formula $6 million × [($60 million − A) ÷ $60 million]"
- [CRA - T4088 guide to Form T661](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4088/guide-form-t661-scientific-research-experimental-development-expenditures-claim-guide-form-t661.html), read 2026-11-07: "Line 520 – Current expenditures not paid within 180 days of the tax year‑end"
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "(ii) that is paid by the transferee to the transferor on or before the day that is 180 days after the end of the particular year, and"
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "(II) is paid by the transferor on or before the day that is 180 days after the end of the particular year, or"
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "(26) For the purposes of subsections 127(5) to 127(25) and section 127.1, a taxpayer’s expenditure described in paragraph 37(1)(a) that is unpaid on the day that is 180 days after the end of the taxation year in which the expenditure is otherwise incurred is deemed"
- [CRA - SR&ED Overhead and Other Expenditures policy](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/overhead-other-expenditures-policy.html), read 2026-11-07: "Lease costs of equipment used less than 90% of the time in SR&ED (see section 4.6), for costs incurred prior to 2014"
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "urred in the year by the taxpayer in respect of scientific research and experimental development and is (i) an expenditure described in subparagraph 37(1)(a)(i), (ii) 80% of an expenditure described in any of subparagraphs 37(1)(a)(i.01) to (iii), (iii) an expenditure for first term shared-use-equipment or second term shared-use-equipment, or (iv) an expenditure described in paragraph 37(1)(b), or"
- [CRA - Prescribed Proxy Amount policy](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/prescribed-proxy-amount-policy.html), read 2026-11-07: "For specified employees – total salary or wages incurred and paid in the tax year or paid within 180 days of the tax year-end, excluding bonuses, remuneration based on profits, and taxable benefits, multiplied by the percentage of time spent on SR&ED, to a maximum of 75%."
- [CRA - Prescribed Proxy Amount policy](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/prescribed-proxy-amount-policy.html), read 2026-11-07: "The overall cap will usually not restrict the calculated PPA if the claimant has deducted more than $55 of non-SR&ED expenses (excluding the deductions specifically identified by the Regulations as mentioned below) for each $100 of eligible salary included in the salary base."
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "(b) where a Canadian-controlled private corporation has a taxation year that is less than 51 weeks, its expenditure limit for the year is that proportion of its expenditure limit for the year determined without reference to this paragraph that the number of days in the year is of 365."
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "(b) where an eligible Canadian public corporation has a taxation year that is less than 51 weeks, its expenditure limit for the year is that proportion of its expenditure limit for the year determined without reference to this paragraph that the number of days in the year is of 365;"
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "(c) for the purpose of subparagraph (a)(i) of the description of A in subsection (10.6), where one or more of the fiscal years of an eligible Canadian public corporation is less than 51 weeks, the revenue reflected in the financial statements for each of those fiscal years must be determined by multiplying that amount by the ratio that 365 is of the number of days in that year;"
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "(a)(ii) of the description of A in subsection (10.6), where one or more of the fiscal years of the ultimate parent entity of a consolidated group is less than 51 weeks, the revenue reflected in the consolidated financial statements of the entity for each of those fiscal years must be determined by multiplying that amount by t"
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "(C) 50% of the fair market value of the property at the time of its conversion or disposition, if the particular property is second term shared-use equipment."
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "equipment, and (C) 50% of the proceeds of disposition of the property, if the property is the particular property and is second term shared-use equipment, and (ii) in the case where the particular property or the other property is converted to commercial use or is disposed of to a person who does not deal at arm’s length with the taxpayer, (A) the fair market value of the property, if the property"
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "corporations that are associated with each other in a taxation year fails to file with the Minister an agreement as contemplated by subsection 127(10.3) within 30 days after notice in writing by the Minister is forwarded to any of them that such an agreement is required for the purposes of this Part, the Minister shall, for t"
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "Canadian public corporations that are members of a consolidated group fails to file with the Minister an agreement as contemplated by subsection (10.62) within 30 days after notice in writing by the Minister is forwarded to any of them that such an agreement is required for the purposes of this Part, the Minister must, for th"
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "(B) 25% of the fair market value of the property at the time of its conversion or disposition, if the particular property is first term shared-use equipment and is not second term shared-use equipment, and"
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "he “second period”) beginning at the time the property was acquired by the taxpayer and ending at the end of the taxpayer’s first taxation year ending at least 24 months after that time, primarily for the prosecution of scientific research and experimental development in Canada; (matériel à vocations multiples de deuxième pério"
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "(10.1) For the purposes of paragraph (e) of the definition investment tax credit in subsection (9), if a corporation was throughout a taxation year a Canadian-controlled private corporation or an eligible Canadian public corporation, there shall be added in computing the corporation’s investment tax credit at the end of the year the amount that is 20% of the least of"
- [CRA - SR&ED news and updates](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/sred-updates.html), read 2026-11-07: "Corporations still have 18 months after their tax year-end to file their SR&ED claim."
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "(a.1) 15% of the amount by which the taxpayer’s SR&ED qualified expenditure pool at the end of the year exceeds the total of all amounts each of which is the super-allowance benefit amount for the year in respect of the taxpayer in respect of a province,"
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "the “first period”) beginning at the time the property was acquired by the taxpayer and ending at the end of the taxpayer’s first taxation year ending at least 12 months after that time, primarily for the prosecution of scientific research and experimental development in Canada, but does not include general purpose office equip"
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "is the total of all amounts each of which is an amount determined under paragraph 127(13)(e) for the year in respect of the taxpayer, and in respect of which the taxpayer files with the Minister a prescribed form containing prescribed information by the day that is 12 months after the taxpayer’s filing-due date for the year, and"
- [Income Tax Act s.37 (SR&ED expenditures)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-37.html), read 2026-11-07: "t were read without reference to subsection 78(4), that is claimed by the taxpayer for the year as a deduction under this section, on or before the day that is 12 months after the taxpayer’s filing-due date for the taxation year, containing"
- [Income Tax Act s.248(1) (definitions, incl. SR&ED)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-248.html), read 2026-11-07: "ubsection 260(1); (mécanisme de prêt de valeurs mobilières déterminé) specified shareholder of a corporation in a taxation year means a taxpayer who owns, directly or indirectly, at any time in the year, not less than 10% of the issued shares of any class of the capital stock of the corporation or of any other corporation that is related to the corporation and, for the purposes of this definition,"
- [CRA - SR&ED news and updates](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/sred-updates.html), read 2026-11-07: "Part 3 of Bill C-20, entitled Time Limits and Other Periods Act (COVID-19), recently received royal assent. If the minister of national revenue issues an order, the SR&ED reporting deadlines will be extended for up to six months starting from March 13, 2020, and not past December 31, 2020."
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html), read 2026-11-07: "(m) the taxpayer does not file with the Minister a prescribed form containing prescribed information in respect of the amount on or before the day that is one year after the taxpayer’s filing-due date for the particular year; (crédit d’impôt à l’investissement)"

## Read in full, publishes no figure

- [CRA - guidelines on the eligibility of work](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/sred-policies-guidelines/guidelines-eligibility-work-sred-tax-incentives.html), read 2026-09-12: read in full and no accepted figure on the page
- [CRA - Eligibility of Work for SR&ED Investment Tax Credits Policy (2015, archived)](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/eligibility-work-investment-tax-credits/eligibility-work-investment-tax-credits-2015.html), read 2026-09-12: every candidate on the page was refused
- [CRA - what work is eligible](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/sred-eligibility.html), read 2026-10-17: read in full and no accepted figure on the page
- [CRA - SR&ED policies and guidelines index](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/sred-policies-guidelines.html), read 2026-10-10: read in full and no accepted figure on the page
- [CRA - Form T661](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t661.html), read 2026-10-03: read in full and no accepted figure on the page
- [CRA - SR&ED self-assessment and learning tool](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/self-assessment-learning-tool.html), read 2026-10-24: read in full and no accepted figure on the page

## Methodology

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 7 of the 13 named sources that could be read published a usable figure; 6 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 9 figures, never sentences; 173 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per rule per source of authority - the statute, the form, the guide, the policy - each threshold, rate and deadline quoted verbatim with its effective date and the paragraph it comes from; across the rows what nobody publishes together: the complete list of dated thresholds a claimant has to clear in one table (the 55% prescribed proxy amount, the 18-month reporting deadline, the 80% contract rule, the directly-engaged salary tests), which of them changed at each budget, and where the CRA's own guidance and the Income Tax Act use different words for the same test

## Sources

- [CRA - T4088 guide to Form T661](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4088/guide-form-t661-scientific-research-experimental-development-expenditures-claim-guide-form-t661.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA - Prescribed Proxy Amount policy](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/prescribed-proxy-amount-policy.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA - guidelines on the eligibility of work](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/sred-policies-guidelines/guidelines-eligibility-work-sred-tax-incentives.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA - Eligibility of Work for SR&ED Investment Tax Credits Policy (2015, archived)](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/eligibility-work-investment-tax-credits/eligibility-work-investment-tax-credits-2015.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA - what work is eligible](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/sred-eligibility.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA - SR&ED policies and guidelines index](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/sred-policies-guidelines.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA - SR&ED Overhead and Other Expenditures policy](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/overhead-other-expenditures-policy.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA - SR&ED news and updates](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/sred-updates.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA - Form T661](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t661.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA - SR&ED self-assessment and learning tool](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/self-assessment-learning-tool.html) (the publisher's own terms; quoted for reporting and comment)
- [Income Tax Act s.37 (SR&ED expenditures)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-37.html) (the publisher's own terms; quoted for reporting and comment)
- [Income Tax Act s.127 (investment tax credit)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-127.html) (the publisher's own terms; quoted for reporting and comment)
- [Income Tax Act s.248(1) (definitions, incl. SR&ED)](https://laws-lois.justice.gc.ca/eng/acts/i-3.3/section-248.html) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- The Sred Claim Rules carries 9 published figures read from 4 sources' own pages, from 10 to 90 percent, read 7 November 2026.
- 7 of the 13 named sources read in full publish a figure; 6 publish none, read 7 November 2026.
- Sred Claim Rules, rule federal basic investment tax credit rate: median 15 percent across 1 source, read 7 November 2026.
- Sred Claim Rules, rule short taxation year expenditure limit proration: median 51 week across 1 source, read 7 November 2026.
- Sred Claim Rules, rule specified employee salary base: median 75 percent across 1 source, read 7 November 2026.
- Sred Claim Rules, rule lease costs of equipment used less than 90% of the time for SR&ED: median 90 percent across 1 source, read 7 November 2026.
- Sred Claim Rules, rule current expenditures paid within 180 days of the tax year-end: median 180 day across 1 source, read 7 November 2026.
- Sred Claim Rules, rule PPA overall cap - non-SR&ED expenses per $100 of eligible salary: median 55 CAD across 1 source, read 7 November 2026.
- Sred Claim Rules, rule first term shared-use equipment period: median 12 month across 1 source, read 7 November 2026.
- Sred Claim Rules, rule ITC prescribed form filing deadline after filing-due date: median 1 year across 1 source, read 7 November 2026.
- Sred Claim Rules, rule second term shared-use equipment period: median 24 month across 1 source, read 7 November 2026.
- Sred Claim Rules, rule transferred qualified expenditure prescribed form filing deadline: median 12 month across 1 source, read 7 November 2026.
- Sred Claim Rules, rule CCPC/ECPC enhanced investment tax credit addition rate: median 20 percent across 1 source, read 7 November 2026.
- Sred Claim Rules, rule CCPC expenditure limit: median 6,000,000 CAD across 1 source, read 7 November 2026.
- Sred Claim Rules, rule expenditure limit phase-out lower taxable capital threshold: median 15,000,000 CAD across 1 source, read 7 November 2026.
- Sred Claim Rules, rule expenditure limit phase-out taxable capital cap: median 60,000,000 CAD across 1 source, read 7 November 2026.
- Sred Claim Rules, rule associated CCPC expenditure limit agreement filing after Minister's notice: median 30 day across 1 source, read 7 November 2026.
- Sred Claim Rules, rule ECPC expenditure limit: median 6,000,000 CAD across 1 source, read 7 November 2026.
- Sred Claim Rules, rule ECPC consolidated group expenditure limit agreement filing after Minister's notice: median 30 day across 1 source, read 7 November 2026.
- Sred Claim Rules, rule ECPC short taxation year expenditure limit proration: median 51 week across 1 source, read 7 November 2026.
- Sred Claim Rules, rule ECPC short fiscal year revenue annualization: median 51 week across 1 source, read 7 November 2026.
- Sred Claim Rules, rule consolidated group short fiscal year revenue annualization: median 51 week across 1 source, read 7 November 2026.
- Sred Claim Rules, rule transfer of qualified expenditures - transferee payment deadline: median 180 day across 1 source, read 7 November 2026.
- Sred Claim Rules, rule transfer of qualified expenditures - transferor payment deadline: median 180 day across 1 source, read 7 November 2026.
- Sred Claim Rules, rule unpaid expenditures 180 days after year-end: median 180 day across 1 source, read 7 November 2026.
- Sred Claim Rules, rule recapture on conversion of first term shared-use equipment: median 25 percent across 1 source, read 7 November 2026.
- Sred Claim Rules, rule recapture on conversion of second term shared-use equipment: median 50 percent across 1 source, read 7 November 2026.
- Sred Claim Rules, rule SR&ED deduction prescribed form filing deadline: median 12 month across 1 source, read 7 November 2026.
- Sred Claim Rules, rule COVID-19 extension of SR&ED reporting deadlines (Bill C-20, from March 13, 2020, not past December 31, 2020): median 6 month across 1 source, read 7 November 2026.
- Sred Claim Rules, rule SR&ED claim reporting deadline after tax year-end: median 18 month across 1 source, read 7 November 2026.
- Sred Claim Rules, rule 80% of expenditures described in subparagraphs 37(1)(a)(i.01) to (iii) included in qualified expenditure: median 80 percent across 1 source, read 7 November 2026.
- Sred Claim Rules, rule ITC recapture on disposition of second term shared-use equipment (50% of proceeds): median 50 percent across 1 source, read 7 November 2026.
- Sred Claim Rules, rule specified shareholder 10% share ownership threshold (basis of specified employee salary test): median 10 percent across 1 source, read 7 November 2026.

Cite as: "sredfinder.com Sred Claim Rules", updated 2026-11-08, https://sredfinder.com/datasets/sred-claim-rules/.

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