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    SR&ED Field of Science Codes

    Published by George on

    What are SR&ED Field of Science Codes?

    SR&ED Field of Science Codes are specific classifications assigned to various areas of research and development activities. These codes serve to establish the type of research work that is being carried out, ensuring that it aligns with the criteria outlined by the Canada Revenue Agency (CRA) for SR&ED eligibility. In essence, they provide a framework within which researchers can classify their projects effectively.

    The codes are utilized by companies to specify the scientific disciplines involved in their SR&ED claims. By associating their work with appropriate field codes, businesses can demonstrate that their projects qualify for funding and tax credits under the SR&ED program. This not only aids in securing financial support but also enhances the credibility of the research being conducted, as it is recognized within a formalized system.

    Where is the field of science/technology code used?

    Form T661, Part 2, Section A, Line 206

    List of Science Codes

    1. Natural and formal sciences

    Mathematics

    • 1.01.01 – Pure mathematics
    • 1.01.02 – Applied mathematics
    • 1.01.03 – Statistics and probability

    Computer and information sciences

    • 1.02.01 – Computer sciences
    • 1.02.02 – Information technology and bioinformatics
      (Software engineering and technology under 2.02.09)
      (hardware development under 2.02.08)

    Physical sciences

    • 1.03.01 – Atomic, molecular, and chemical physics
    • 1.03.02 – Interaction with radiation
    • 1.03.03 – Magnetic resonances
    • 1.03.04 – Condensed matter physics
    • 1.03.05 – Solid state physics and superconductivity
    • 1.03.06 – Particles and fields physics
    • 1.03.07 – Nuclear physics
    • 1.03.08 – Fluids and plasma physics (including surface physics)
    • 1.03.09 – Optics (including laser optics and quantum optics)
    • 1.03.10 – Acoustics
    • 1.03.11 – Astronomy (including astrophysics space science)

    Chemical sciences

    • 1.04.01 – Organic chemistry
    • 1.04.02 – Inorganic and nuclear chemistry
    • 1.04.03 – Physical chemistry, polymer science, and plastics
    • 1.04.04 – Electrochemistry (dry cells, batteries, fuel cells, metal corrosion, electrolysis)
    • 1.04.05 – Colloid chemistry
    • 1.04.06 – Analytical chemistry

    Earth and related Environmental sciences

    • 1.05.01 – Geosciences, multidisciplinary
    • 1.05.02 – Mineralogy and palaeontology
    • 1.05.03 – Geochemistry and geophysics
    • 1.05.04 – Physical geography
    • 1.05.05 – Geology and volcanology
    • 1.05.06 – Environmental sciences
    • 1.05.07 – Meteorology, atmospheric sciences, and climatic research
    • 1.05.08 – Oceanography, hydrology, and water resources

    Biological sciences

    • 1.06.01 – Cell biology, microbiology, and virology
    • 1.06.02 – Biochemistry, molecular biology, and Biochemical research
    • 1.06.03 – Mycology
    • 1.06.04 – Biophysics
    • 1.06.05 – Genetics and heredity (medical genetics under code 3)
    • 1.06.06 – Reproductive biology (medical aspects under code 3)
    • 1.06.07 – Developmental biology
    • 1.06.08 – Plant sciences and botany
    • 1.06.09 – Zoology, ornithology, entomology, and behavioural sciences biology
    • 1.06.10 – Marine biology, freshwater biology, and limnology
    • 1.06.11 – Ecology and biodiversity conservation
    • 1.06.12 – Biology (theoretical, thermal, cryobiology, biological rhythm)
    • 1.06.13 – Evolutionary biology

    Other natural sciences

    • 1.07.01 – Other natural sciences

    2. Engineering and technology

    Civil engineering

    • 2.01.01 – Civil engineering
    • 2.01.02 – Architecture engineering
    • 2.01.03 – Municipal and structural engineering
    • 2.01.04 – Transport engineering

    Electrical engineering, Electronic engineering, and Information technology

    • 2.02.01 – Electrical and electronic engineering
    • 2.02.02 – Robotics and automatic control
    • 2.02.03 – Micro-electronics
    • 2.02.04 – Semiconductors
    • 2.02.05 – Automation and control systems
    • 2.02.06 – Communication engineering and systems
    • 2.02.07 – Telecommunications
    • 2.02.08 – Computer hardware and architecture
    • 2.02.09 – Software engineering and technology

    Mechanical engineering

    • 2.03.01 – Mechanical engineering
    • 2.03.02 – Applied mechanics
    • 2.03.03 – Thermodynamics
    • 2.03.04 – Aerospace engineering
    • 2.03.05 – Nuclear related engineering (nuclear physics under 1.03.07)
    • 2.03.06 – Acoustical engineering
    • 2.03.07 – Reliability analysis and non-destructive testing
    • 2.03.08 – Automotive and transportation engineering and manufacturing
    • 2.03.09 – Tooling, machinery, and equipment engineering and manufacturing
    • 2.03.10 – Heating, ventilation, and Air conditioning engineering and manufacturing

    Chemical engineering

    • 2.04.01 – Chemical engineering (plants, products)
    • 2.04.02 – Chemical process engineering

    Materials engineering

    • 2.05.01 – Materials engineering and metallurgy
    • 2.05.02 – Ceramics
    • 2.05.03 – Coating and films (including packaging and printing)
    • 2.05.04 – Plastics, Rubber, and Composites (including laminates and reinforced plastics)
    • 2.05.05 – Paper and wood and textiles
    • 2.05.06 – Construction materials (organic and inorganic)

    Medical engineering

    • 2.06.01 – Medical and biomedical engineering
    • 2.06.02 – Medical laboratory technology (biomaterials under 2.09.05)

    Environmental engineering

    • 2.07.01 – Environmental and geological engineering
    • 2.07.02 – Petroleum engineering (fuel, oils)
    • 2.07.03 – Energy and fuels
    • 2.07.04 – Remote sensing
    • 2.07.05 – Mining and mineral processing
    • 2.07.06 – Marine engineering, sea vessels, and ocean engineering

    Environmental biotechnology

    • 2.08.01 – Environmental biotechnology
    • 2.08.02 – Bioremediation
    • 2.08.03 – Diagnostic biotechnologies in environmental management (DNA chips and biosensing devices)

    Industrial biotechnology

    • 2.09.01 – Industrial biotechnology
    • 2.09.02 – Bioprocessing technologies
    • 2.09.03 – Biocatalysis and fermentation
    • 2.09.04 – Bioproducts (products that are manufactured using biological material as feedstock)
    • 2.09.05 – Biomaterials (bioplastics, biofuels, bioderived bulk and fine chemicals, bio-derived materials)

    Nano-technology

    • 2.10.01 – Nano-materials (production and properties)
    • 2.10.02 – Nano-processes (applications on nano-scale)

    Other engineering and technologies

    • 2.11.01 – Food and beverages
    • 2.11.02 – Oenology
    • 2.11.03 – Other engineering and technologies

    3. Medical and Health sciences

    Basic medicine

    • 3.01.01 – Anatomy and morphology (plant science under 1.06.08)
    • 3.01.02 – Human genetics
    • 3.01.03 – Immunology
    • 3.01.04 – Neurosciences
    • 3.01.05 – Pharmacology and pharmacy and medicinal chemistry
    • 3.01.06 – Toxicology
    • 3.01.07 – Physiology and cytology
    • 3.01.08 – Pathology

    Clinical medicine

    • 3.02.01 – Andrology
    • 3.02.02 – Obstetrics and gynaecology
    • 3.02.03 – Paediatrics
    • 3.02.04 – Cardiac and cardiovascular systems
    • 3.02.05 – Haematology
    • 3.02.06 – Anaesthesiology
    • 3.02.07 – Orthopaedics
    • 3.02.08 – Radiology and nuclear medicine
    • 3.02.09 – Dentistry, oral surgery, and medicine
    • 3.02.10 – Dermatology, venereal diseases, and allergy
    • 3.02.11 – Rheumatology
    • 3.02.12 – Endocrinology and metabolism and gastroenterology
    • 3.02.13 – Urology and nephrology
    • 3.02.14 – Oncology

    Health sciences

    • 3.03.01 – Health care sciences and nursing
    • 3.03.02 – Nutrition and dietetics
    • 3.03.03 – Parasitology
    • 3.03.04 – Infectious diseases and epidemiology
    • 3.03.05 – Occupational health

    Medical biotechnology

    • 3.04.01 – Health-related biotechnology
    • 3.04.02 – Technologies involving the manipulation of cells, tissues, organs, or the whole organism
    • 3.04.03 – Technologies involving identifying the functioning of DNA, proteins, and enzymes
    • 3.04.04 – Pharmacogenomics, gene-based therapeutics
    • 3.04.05 – Biomaterials (related to medical implants, devices, sensors)

    Other medical sciences

    • 3.05.01 – Forensic science
    • 3.05.02 – Other medical sciences

    4. Agricultural sciences

    Agriculture, Forestry, and Fisheries Veterinary science

    • 4.01.01 – Agriculture
    • 4.01.02 – Forestry
    • 4.01.03 – Fisheries and Aquaculture
    • 4.01.04 – Soil science
    • 4.01.05 – Horticulture
    • 4.01.06 – Viticulture
    • 4.01.07 – Agronomy
    • 4.01.08 – Plant breeding and plant protection (Agricultural biotechnology under 4.04.01)

    Animal and dairy science

    • 4.02.01 – Animal and Dairy science
    • 4.02.02 – Animal husbandry (animal biotechnology under 4.04.01)

    Veterinary science

    • 4.03.01 – Veterinary science (all)

    Agricultural biotechnology

    • 4.04.01 – Agricultural biotechnology and food biotechnology
    • 4.04.02 – Genetically Modified (GM) organism technology and livestock cloning
    • 4.04.03 – Diagnostics (DNA chips and biosensing devices)
    • 4.04.04 – Biomass feedstock production technologies
    • 4.04.05 – Biopharming

    Other agricultural sciences

    • 4.05.01 – Other agricultural sciences

    The following fields of science are specifically excluded for the purposes of SR&ED:

    • Social sciences
      • Psychology (Psychological research may be eligible as a support activity)
      • Sociology
      • Social and economic geography
      • Economics and Business
      • Law
      • Media and communications
      • Educational sciences
      • Political science
      • Other social sciences
    • Humanities
      • History and Archaeology
      • Arts
      • Languages and Literature
      • Other Humanities
      • Philosophy, Ethics, and Religion
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