Plain-language notes from inside the SR&ED program.
Short, plain-language pieces on the SR&ED reforms, the sectors that under-claim, and what CRA is actually flagging. No listicles, no hype — just what an engineer would tell you over coffee.
Royal assent landed March 26, 2026. The enhanced-credit limit doubled to $6M, capital expenses are eligible again, the phase-out band moved to $15–75M, and pre-claim approval is live. Here’s what actually changed — and what it means for your next claim.
The CRA accepts about 96% of SR&ED claims, 90% exactly as filed. Software takes roughly 43% of all credits — but in my experience food, agriculture, and construction are consistently under-claimed. If you’re doing something new, you probably already qualify.
A SR&ED claim isn’t a tax form with a story attached. The hard part is the technical narrative: explaining what was genuinely uncertain and how you worked to resolve it, in language a CRA reviewer recognizes. Here’s why that’s an engineering job, not an accounting one.