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.
