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.