CRA Website
https://www.canada.ca/en/revenue-agency.html

CRA T4088 – SR&ED Expenditures Claim – Guide to Form T661
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4088.html

Policies on Eligibility of SR&ED expenditures

CRA December 2012 CRA Policy Statements

In 2012 the CRA conducted a comprehensive review of the SR&ED policies and procedures. This endeavor was known as the “SR&ED Policy Review Project”. The objective of the SR&ED Policy Review Project was to consolidate and clarify the existing SR&ED policies and guidance documents and present the information in a more user-friendly way. The CRA conducted public consultations involving SR&ED claimants and other stakeholders to ensure all perspectives and ideas were considered in the final presentation of the new SR&ED Policies. The following is a list of the resultant policies (Released on December 18, 2014):

Policy Statements:

Policies on SR&ED expenditures and the calculation of SR&ED ITCs