he Canada Revenue Agency’s Scientific Research and Experimental Development (SR&ED) Program is a federal tax incentive program. It is designed to encourage Canadian businesses of all sizes and in all sectors to do research and development (R&D) in Canada. The SR&ED Program lets you deduct eligible R&D expenditures in the current year or a future year. It gives you an SR&ED investment tax credit you can use to reduce the income tax you have to pay. In some cases, you can get a refund for your unused credit. For further details please review the following brochure;