SRED and Taxation

What is SR&ED Support Work?

We take a quick look at eligible support work for the scientific research and experimental development tax credit program in Canada. The definition of eligible support work – shown here – is found in the definitions subsection of Canada’s Income Tax Act. Paragraphs A, B, and C describe the basic kind of work that’s eligible.

SR&ED What isn't eligible?

What emerges is that the words used leave a great deal of room for interpretation.