What Fields of Science are Eligible?

The Canada Revenue Agency (CRA) has published a comprehensive list of fields of science or technology that generally qualify for Scientific Research & Experimental Development (SR&ED) Tax Credits. These are grouped into four categories:

• Natural and Formal Sciences
  e.g. Mathematics, Physics, Chemistry, Biology, Computer Science, and Earth Sciences
• Engineering
  e.g. Civil, Electrical, Mechanical, Chemical, Medical, Environmental, and Biotechnology
• Medical and Health Sciences
  e.g. Genetics, Physiology, Pediatrics, Radiology, Dentistry, Medical biotechnology, etc.
• Agricultural Sciences
  e.g. Forestry, Fishery, Horticulture, Veterinary Science, GM organism technology, etc.

The CRA also identifies a number of fields of science that are specifically excluded. These include Social Sciences and Humanities fields, such as Psychology, Economics, Business, Law, History and Archaeology, Literature, and Philosophy.

In order to assess whether your R&D work qualifies, download the following document, which is excepted from the CRA guide to SR&ED: Appendix 1 – Field of science or technology codes. (PDF)

If you are uncertain as to whether you qualify, please contact us for a free consultation.