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ARTICLE · 25 JUNE 2026

Canada Just Made SR&ED More Valuable And Easier To Access: Here’s What Changed

Miller Thomson
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Canada's Scientific Research and Experimental Development program has undergone significant changes that expand eligibility and increase refundable tax credits for qualifying businesses.

CanadaTax
Matteo Loconte
Matteo Loconte
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For many Canadian businesses, the Scientific Research and Experimental Development (“SR&ED“) program can provide valuable tax incentives. However, businesses claiming SR&ED Investment Tax Credits (“ITCs”) often face uncertainty surrounding eligibility.

In many cases, businesses invest significant time and money into research and development projects without knowing whether the Canada Revenue Agency (“CRA“) will ultimately accept their claim.

For startups and growing companies, this uncertainty can create cash flow and budgeting concerns, particularly where anticipated SR&ED ITC cash refunds are being relied upon to fund future growth.

A bigger, more accessible SR&ED program: What the Federal Budget changed

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