Eligible Expenditures

Examples of Eligible Expenditures: Costs must be related to and specific to that project.


  • Research associates, investigators, lab technicians, nurses, statisticians, technicians, scientists, etc. that are doing directly engaged activities or support activities
  • 90% or more of labour expenditures must be done in Canada


  • Costs for drugs, research tissues, vaccines, cells, growth media, chemicals, gases, animals, etc.

  • Anything that are or become "part of the thing" being studied in an experiment

Contract Payments:

  • Payments to Canadian taxable suppliers for services and/or contract labour for support work can qualify for SR&ED purposes