Important:
- To claim the R&D tax credit, you must submit a detailed statement online.
- In most instances, the last date for submitting a detailed statement was April 30 2010. Find out more
Find out what R&D activities are eligible
R&D activities do not need to be conducted in a laboratory, make major advances in their field, or even have a successful outcome to be eligible for the tax credit. They must meet a number of conditions and it is unlikely all elements of a commercial project will be eligible R&D activities.
Larger version of image | Long description of flowchart
Learn about
- What is research that is systematic, investigative and experimental?
- R&D activities aimed at resolving scientific or technological uncertainty
- R&D activities involving an appreciable element of novelty
- R&D tax credit in information technology
- R&D activity need not be successful to be eligible
- Support activities
- Determining when eligible R&D activities start and finish
Next steps
Date published: 24 Mar 2009
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