T2 Corporate Scientific Research and Experimental Development (SR&ED) Statistics (2014 – 2020 tax years)

T2 Corporate Scientific Research and Experimental Development (SR&ED) Statistics (2014 – 2020 tax years) The SR&ED statistical tables provide key tax and accounting information as of September 30, 2022. The tables include select information from all T2 returns that were assessed or reassessed for corporations with tax years ending in years 2014 to 2020. 2023-06-01 Canada Revenue Agency open-ouvert@tbs-sct.gc.ca Economics and Industryscientific research and experimental developmentSREDSR&EDcorporationsstatisticsincome statisticscorporation income tax returnsNAICSpublicationallowable expendituresqualified expendituresITC on expenditurescurrent year ITC allowableinvestment tax creditITCT2jurisdiction Explanatory NotesHTML https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/income-statistics-gst-hst-statistics/t2-corporate-scientific-research-experimental-development-statistics/t2-corporate-scientific-research-experimental-development-sred-statistics-2014-2020-tax-years.html#toc0 Explanatory NotesHTML https://www.canada.ca/fr/agence-revenu/programmes/a-propos-agence-revenu-canada-arc/statistiques-revenu-statistiques-tps-tvh/declarations-t2-statistiques-recherche-scientifique-developpement-experimental/declarations-t2-statistiques-recherche-scientifique-developpement-experimental-rsde-societes-annees-imposition-2014-2020.html Table 1A: Total Allowable Scientific Research and Experimental Development (SR&ED) Expenditures, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020 CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl1a-en.csv Table 1A: Total Allowable Scientific Research and Experimental Development (SR&ED) Expenditures, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020 CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl1a-fr.csv Table 1A: Total Allowable Scientific Research and Experimental Development (SR&ED) Expenditures, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl1a-en.pdf Table 1A: Total Allowable Scientific Research and Experimental Development (SR&ED) Expenditures, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl1a-fr.pdf Table 1B: Total Allowable Scientific Research and Experimental Development (SR&ED) Expenditures, by Jurisdiction, 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl1b-en.csv Table 1B: Total Allowable Scientific Research and Experimental Development (SR&ED) Expenditures, by Jurisdiction, 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl1b-fr.csv Table 1B: Total Allowable Scientific Research and Experimental Development (SR&ED) Expenditures, by Jurisdiction, 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl1b-en.pdf Table 1B: Total Allowable Scientific Research and Experimental Development (SR&ED) Expenditures, by Jurisdiction, 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl1b-fr.pdf Table 2A: Total Qualified Scientific Research and Experimental Development (SR&ED) Expenditures, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl2a-en.csv Table 2A: Total Qualified Scientific Research and Experimental Development (SR&ED) Expenditures, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl2a-fr.csv Table 2A: Total Qualified Scientific Research and Experimental Development (SR&ED) Expenditures, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl2a-en.pdf Table 2A: Total Qualified Scientific Research and Experimental Development (SR&ED) Expenditures, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl2a-fr.pdf Table 2B: Total Qualified Scientific Research and Experimental Development (SR&ED) Expenditures, by Jurisdiction, 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl2b-en.csv Table 2B: Total Qualified Scientific Research and Experimental Development (SR&ED) Expenditures, by Jurisdiction, 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl2b-fr.csv Table 2B: Total Qualified Scientific Research and Experimental Development (SR&ED) Expenditures, by Jurisdiction, 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl2b-en.pdf Table 2B: Total Qualified Scientific Research and Experimental Development (SR&ED) Expenditures, by Jurisdiction, 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl2b-fr.pdf Table 3A: Current Year Investment Tax Credit (ITC) Allowable, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl3a-en.csv Table 3A: Current Year Investment Tax Credit (ITC) Allowable, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl3a-fr.csv Table 3A: Current Year Investment Tax Credit (ITC) Allowable, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl3a-en.pdf Table 3A: Current Year Investment Tax Credit (ITC) Allowable, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl3a-fr.pdf Table 3B: Current Year Investment Tax Credit (ITC) Allowable, by Jurisdiction, 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl3b-en.csv Table 3B: Current Year Investment Tax Credit (ITC) Allowable, by Jurisdiction, 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl3b-fr.csv Table 3B: Current Year Investment Tax Credit (ITC) Allowable, by Jurisdiction, 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl3b-en.pdf Table 3B: Current Year Investment Tax Credit (ITC) Allowable, by Jurisdiction, 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl3b-fr.pdf Table 4A: Investment Tax Credit (ITC) Allowed, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl4a-en.csv Table 4A: Investment Tax Credit (ITC) Allowed, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl4a-fr.csv Table 4A: Investment Tax Credit (ITC) Allowed, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl4b-en.pdf Table 4A: Investment Tax Credit (ITC) Allowed, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl4a-fr.pdf Table 4B: Investment Tax Credit (ITC) Allowed, by Jurisdiction, 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl4b-en.csv Table 4B: Investment Tax Credit (ITC) Allowed, by Jurisdiction, 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl4b-fr.csv Table 4B: Investment Tax Credit (ITC) Allowed, by Jurisdiction, 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl4b-en.pdf Table 4B: Investment Tax Credit (ITC) Allowed, by Jurisdiction, 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl4b-fr.pdf Table 5A: Scientific Research and Experimental Development (SR&ED) Expenditures Deducted From Tax on Schedule 1, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl5a-en.csv Table 5A: Scientific Research and Experimental Development (SR&ED) Expenditures Deducted From Tax on Schedule 1, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl5a-fr.csv Table 5A: Scientific Research and Experimental Development (SR&ED) Expenditures Deducted From Tax on Schedule 1, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl5a-en.pdf Table 5A: Scientific Research and Experimental Development (SR&ED) Expenditures Deducted From Tax on Schedule 1, by Sector (two digits) based on the North American Industry Classification System (NAICS), 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl5a-fr.pdf Table 5B: Scientific Research and Experimental Development (SR&ED) Expenditures Deducted From Tax on Schedule 1, by Jurisdiction, 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl5b-en.csv Table 5B: Scientific Research and Experimental Development (SR&ED) Expenditures Deducted From Tax on Schedule 1, by Jurisdiction, 2014 to 2020CSV https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl5b-fr.csv Table 5B: Scientific Research and Experimental Development (SR&ED) Expenditures Deducted From Tax on Schedule 1, by Jurisdiction, 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl5b-en.pdf Table 5B: Scientific Research and Experimental Development (SR&ED) Expenditures Deducted From Tax on Schedule 1, by Jurisdiction, 2014 to 2020PDF https://www.canada.ca/content/dam/cra-arc/prog-policy/stats/t2-corp-sred/2014-2020/tbl5b-fr.pdf

The SR&ED statistical tables provide key tax and accounting information as of September 30, 2022. The tables include select information from all T2 returns that were assessed or reassessed for corporations with tax years ending in years 2014 to 2020.

Data and Resources

Similar records