Glauq Blog
Expert insights on SR&ED tax credits, R&D incentives, and how AI is transforming the way Canadian companies claim what they deserve.
SR&ED for dev shops: why the work you bill for might not be the R&D you get to claim
SR&ED for dev shops isn't automatic on contract work: payments you receive reduce your own claim pool. Here's how the CRA's contract rule actually works.
SR&ED for adtech startups: where the CRA draws the line on market research
SR&ED for adtech startups hits a trap most software verticals don't: the CRA excludes market research and sales promotion by name. Here's the real line.
SR&ED for edtech startups: where the CRA draws the line on learning research
SR&ED for edtech startups turns on one exclusion most software claims never face: social science research. Here's what actually qualifies, and what doesn't.
SR&ED for agtech startups: where the field trial ends and the R&D begins
SR&ED for agtech startups hinges on one line: novel sensing, robotics, and control-system engineering can qualify, while routine field trials rarely do.
SR&ED for gaming startups: where the engineering ends and the art begins
SR&ED for gaming startups hinges on one line: engine and tools work can qualify, but content and style choices are excluded. Here is where the CRA draws it.
SR&ED for biotech startups: where bench science actually qualifies
SR&ED for biotech startups hinges on one line: where uncertainty ends and manufacturing begins. Here's the CRA test applied to wet-lab and process work.
SR&ED for cleantech startups: what actually qualifies, and what doesn't
SR&ED for cleantech startups isn't automatic just because it reduces emissions. Here's the CRA's real eligibility test applied to clean energy engineering.
SR&ED for healthtech startups: what actually qualifies, and what doesn't
SR&ED for healthtech startups isn't automatic just because the product touches patients. Here's the CRA's real eligibility test applied to health engineering.
SR&ED for hardware startups: what actually qualifies, and what doesn't
SR&ED for hardware startups isn't automatic just because you build a physical product. Here's the CRA's real eligibility test applied to hardware engineering.
SR&ED for fintech startups: what actually qualifies, and what doesn't
SR&ED for fintech startups isn't automatic just because you touch payments or risk. Here's the CRA's real eligibility test applied to fintech engineering.
SR&ED for AI startups: what actually qualifies, and what doesn't
SR&ED for AI startups isn't automatic just because you use machine learning. Here's the CRA's real eligibility test applied to ML work, and where it stops.
SR&ED open source eligibility: does building on or contributing to open-source code qualify?
SR&ED open source eligibility isn't about licensing. Here's how the CRA's two-part test applies when your R&D forks, extends, or builds on open-source code.
SR&ED expenditure limit: how the $6M cap phases out as your company grows
The SR&ED expenditure limit caps the 35% enhanced rate at $6M, phasing out between $15M and $75M of taxable capital. How it actually works, sourced to the CRA.
SR&ED contract expenditures: why only 80% of what you pay a contractor counts
SR&ED contract expenditures are only 80% eligible for the tax credit when you pay an arm's-length contractor. Here's how the CRA's rule actually works, sourced.
The SR&ED proxy method: how the 55% overhead rate actually works
The SR&ED proxy method replaces itemized overhead with a flat 55% of your salary base. How the calculation, caps, and traditional-method alternative work.
SR&ED for CTOs: the operational guide to claiming R&D credits without slowing your team down
SR&ED for CTOs means owning eligibility calls and documentation timing finance can't make alone. Here's the operational playbook, sourced to the CRA.
SR&ED provincial tax credits: the real combined rate in every province (2026)
SR&ED provincial tax credits don't add to the federal 35% rate — they're subtracted first. The real combined rate in every province, sourced to the CRA.
SR&ED Alberta tax credit: how the Innovation Employment Grant stacks with the federal $6M limit
The SR&ED Alberta tax credit runs through the Innovation Employment Grant, not a tax credit — 8% to 20% refundable, stacked with the federal SR&ED rate.
SR&ED changes 2026: what Bill C-15 actually rewrote
SR&ED changes 2026: Bill C-15 doubled the expenditure limit to $6M and reopened capital expenditures. Every number that changed, and what didn't.
T661 form example: how a software company writes lines 242, 244, and 246
A full T661 form example: how a software company answers lines 242, 244, and 246, and what separates a narrative that survives review from one that doesn't.
AI SR&ED claims: what the CRA actually cares about
AI SR&ED claims aren't risky because a tool wrote them. They're risky without a named expert behind them. What actually decides if one survives review.
The SR&ED grind rule: why your provincial credit shrinks your federal claim
The SR&ED grind rule cuts your federal credit every time you claim a provincial one. How the math actually works, province by province, with CRA sources.
The T661 form: what every part of your SR&ED claim actually asks for
The T661 form is where your SR&ED claim lives or dies. Every part explained, the real 350/700/350 word limits, deadlines, and what gets expenditures denied.
SR&ED Quebec tax credit: the CRIC's 30%/20% tiers and the real combined rate
The SR&ED Quebec tax credit pays 30% then 20% through the CRIC. Everyone quotes 65% combined, but CRA's assistance rules make it about 54.5% up front.
SR&ED BC tax credit: how the 10% provincial rate stacks with the federal $6M limit
The SR&ED BC tax credit pays 10% refundable on top of the federal credit. Everyone quotes 45% combined — CRA's own assistance rules make it about 41.5%.
SR&ED Ontario: how the OITC really stacks with your federal credit
The SR&ED Ontario tax credit adds the OITC (8% refundable) to the federal enhanced rate — but the real combined rate is about 40%, not 43%. Here's the math.
SR&ED financing: how to bridge the cash gap before your refund lands
SR&ED financing bridges the gap between R&D spend and refund. Here's the real timeline, what financing actually does, and when filing early beats it.
SR&ED consultant fees scale with your claim, not your effort. Here's the math
SR&ED consultant fees are usually a cut of your refund, not a price for the work. Here's how flat-fee and contingency pricing actually compare as claims grow.
SR&ED for startups: how to file your first claim without wasting a year
SR&ED for startups doesn't require profitability. Here's how a first-time claim works: eligibility, deadlines, forms, and what to expect from the CRA.
SR&ED eligible activities: the CRA's actual test, not the myths
SR&ED eligible activities are defined by a two-part CRA test, not by industry or lab coats. Here's the test, the 8 support-work categories, and what's excluded.
The SR&ED approval rate is 90%. Here's the CRA's own data
The SR&ED approval rate isn't a mystery. CRA data shows 90% of claims accepted as filed and 4% denied last year. What the official numbers mean for you.
The SR&ED filing deadline is absolute. Here's how the 18-month rule works
Your SR&ED filing deadline is 18 months after your fiscal year end. Miss it and the credits are gone for good. Key dates, the T661, and how to stay ahead.
SR&ED pre-claim approval: the CRA will now tell you 'yes' before you file
The CRA's SR&ED pre-claim approval process, live since April 2026, rules on your project's eligibility before you file. Who qualifies and how to apply.
Scared of a SR&ED audit? Here's what actually happens — and why it shouldn't stop you claiming
Worried a SRED audit will bite you? Here's what a SR&ED audit actually involves, what triggers one, and how to claim so a CRA review is a non-event.
SR&ED automation software: what AI actually changes about your claim
SR&ED automation software doesn't file your claim or decide eligibility. Here's what it actually automates, what still needs a human, and what to check.
Maximize your SR&ED claim: what actually moves the number
Maximize your SR&ED claim by fixing the five places companies leave money on the table: tracking, eligibility awareness, documentation, time, and expenditures.
SR&ED Tax Credit Explained: The Complete Guide for Canadian Startups (2026)
SR&ED tax credit explained: how Canada's R&D program works, what qualifies, how much CCPCs get back, and how to file a claim. The complete 2026 startup guide.