You may only claim expenditures directly attributable to SR&ED activities. CRA regularly denies mixed or unsupported costs.
Expense Categories
| Category | Examples |
|---|---|
| Salary & Wages | Engineers, scientists, lab technicians directly involved in SR&ED |
| Materials Consumed | Chemicals, prototypes destroyed during testing |
| Contract Expenditures | Third-party R&D labs or consultants (must be Canadian) |
| Overhead (Traditional method) | Heat, light, maintenance while labs are in use |
| Third-Party Payments | Universities or research institutes performing SR&ED on your behalf |
Video Walk-Through
Video coming soon: eligible-expenses