The SR&ED program is intended to encourage businesses of all sizes, particularly small to medium and start-up firms, to conduct research and development (R&D) that will lead to new, improved, or technologically advanced products, processes, devices, and materials.
The SR&ED program is designed to promote R&D efforts in new, improved, or technologically advanced products, processes, devices, and materials for businesses of all sizes, particularly small and medium-sized enterprises and startups.