Project & eligibility assessment
Review the scientific or technological challenges, the work undertaken to address them and the distinction between experimental activity and routine work. Identify the projects and periods that warrant closer review.
SR&ED & government funding
Innovation deserves
a clear funding path.
Explore SR&ED and government funding with practical eligibility review, organized evidence, and support that connects to your wider business plan.
Budget 2026 · Proposal announced November 5
From R&D toward commercialisation.
The proposed SR&ED expansion would cover certain initial regulatory approval or certification activities directly related to an otherwise eligible SR&ED project. It would also add certain costs of securing and maintaining protection for intellectual property developed through eligible projects. General marketing, sales and IP enforcement costs are not included by this proposal.
The proposed timing is expenditures incurred in taxation years beginning on or after November 5, 2026. The announcement is not a blanket entitlement: the project connection, type of cost, timing and final rules need to be assessed.
Greenlight can help you organise project and cost records and consider how a potential claim fits your wider funding plan. We will distinguish current claim requirements from proposed changes when discussing your circumstances.
Read the official tax-measure details ↗
Prepare for an SR&ED conversation ↗Status checked November 9, 2026: this announcement is separate from the earlier enhancements enacted through Bill C-15 on March 26, 2026. CRA’s enacted-program updates and Parliament’s Bill C-15 record confirm that earlier change.
SR&ED & government funding support
Could your innovation work qualify for support?
For Canadian businesses undertaking scientific or technological development and wanting to assess SR&ED or other relevant innovation support. A new product or a difficult commercial project does not establish eligibility by itself. The starting point is the work actually performed and the evidence available.
Technical evidence planning
Organize records of technical objectives, hypotheses, experiments, results and iterations. Build a practical evidence routine around the records your team creates while doing the work.
Cost & financial mapping
Connect project activity with time records, payroll, contracts and relevant expenditures. Review supporting schedules and coordinate the financial information with your accounting team.
Claim preparation & filing coordination
Prepare the technical and financial information required for the agreed claim scope, including T661 preparation and a filing plan. Define responsibilities for review, approval and filing with your tax preparer.
Review support
Organize responses to questions about the work and expenditures using the underlying evidence. Identify the technical and financial people who can explain the records and the project decisions.
Wider funding coordination
Consider relevant grants and incentives alongside SR&ED and your business priorities. Map program requirements, application timing and other assistance into the funding plan rather than assuming all programs can be combined.
Practical details
Know what you will have in hand
Outputs are selected around the stage of your project, available evidence and agreed claim scope.
- A project assessment and a list of technical and financial information needed for preparation.
- An evidence plan and organized project records linking the work to supporting artifacts.
- Technical descriptions, expenditure schedules and claim-preparation materials for review and filing coordination.
- A calendar of responsibilities and deadlines, with supporting documentation available for review questions.
Practical details
Start with the evidence you already have
Begin with a short project description. Detailed records can be collected through an agreed process once the scope is clear.
- Your business location, fiscal year-end, project dates and the people responsible for the technical work.
- The technical challenge, what existing approaches could not resolve, and the experiments or analysis undertaken.
- Design notes, task records, test plans, results, analysis, source-control history or other relevant project artifacts.
- Time records, payroll information, contracts, invoices and details of related government assistance.
Start with your project.
Describe the work, the challenge and the records you have. We will discuss whether a closer review makes sense.