An SR&ED claim should be filed with the claimant’s tax return for the year. No change can be made to an SR&ED claim after the SR&ED reporting deadline.

Deadlines are as follows:

Claimant Return Filing Due Date for Return SR&ED Reporting Deadline
Individuals with a business T1 Income Tax and Benefit Return June 15 of the following year 17.5 months after the calendar year end
Corporations T2 Corporation Income Tax Return No later than six months after the tax year end 18 months after the tax year end
Trusts T3 Trust Income Tax and Information Return No later than 90 days after the trust’s tax year end 15 months after the tax year end

Further details on filing requirements.