No. The SR&ED program is open to all Canadian businesses regardless of size. Canadian-Controlled Private Corporations (CCPCs) actually benefit from a preferential rate of 35% fully refundable — the highest tier.
Yes, if the project aims to resolve a technological uncertainty — for example, a novel algorithm, architecture, or performance challenge that can't be solved with standard practice. Routine development or maintenance of existing software generally does not qualify.
No. Eligibility is based on the nature of the activities, not a formal structure. Informal development or experimentation within a small team can qualify just as well.
Yes. SR&ED claims can be filed up to 18 months after the end of the fiscal year in question. This means you may be able to recover credits for the past two or three years if they haven't been claimed yet.
We support you through every step, including audits and disputes with the CRA. Our deep familiarity with the evaluation process means we can defend your files effectively.
