Canada’s SR&ED Program has a packed history, with various pieces of legislation and amendments guiding companies in interacting with the SR&ED incentives. History demands evolution, so as companies’ behaviours and the market changed, so did the program. Since 1985, the SR&ED program faced many changes to its application, including:

  • Increased amounts for current and capital expenditures that could be claimed
  • Cash grants for companies that couldn’t benefit from the federal incentives
  • Introduction of Experimental Development to be included in scientific research activities
  • Scientific Research Tax Credit allowing companies to join contracts backed by outside investors
  • Changes to qualifications in overhead expenditures
  • Amendments to eligibility criteria for companies
  • Provisions to deter abuse of incentives
  • Revisions to the program to encourage more consistent treatment amongst companies in different parts of Canada
  • Amendments to allow companies operating outside of Canada to be eligible in some ways
  • Much more

To learn more about the history of the SR&ED program, visit the Canada Revenue Agency’s website.

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