SR&ED Filing Deadline

The SR&ED claim must be filed no later than 18 months after the end of the tax year in which the SR&ED work was performed.

SR&ED deadline examples

Example 1 - Corporation:

• Company fiscal year end: December 31, 2023
• SR&ED filing deadline: June 30, 2025
• If filed after June 30, 2025: Claim will be rejected

Example 2 - Corporation with different fiscal year:

• Company fiscal year end: June 30, 2023
• SR&ED filing deadline: December 31, 2024
• If filed after December 31, 2024: Claim will be rejected

Impact on Claims

• Late Filing:
  • Claims filed after the deadline are automatically rejected
  • No extensions are typically granted
  • The claim cannot be appealed based on missed deadlines
• Complete vs. Incomplete Filing:
  • A complete claim must be filed by the deadline
  • Missing information can result in rejection
  • Required forms must be included (T661, T2SCH31, etc.)
• Amendments:
  • Minor amendments can be made after filing but before the deadline
  • Substantial changes should be filed well before the deadline
  • New projects cannot be added after the deadline

SR&ED Filing Best Practices

1. File early to allow time for corrections
2. Ensure all documentation is complete
3. Keep detailed records throughout the year
4. Consider working with SR&ED consultants to meet deadlines
5. Set internal deadlines several months before the actual deadline