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 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.
AI-Powered SR&ED Claims: How Automation Increases Your Tax Credit Refund
How AI changes SR&ED claims: automated documentation, real-time tracking from your dev tools, and expert-reviewed narratives that stand up to CRA review.
How to Maximize Your SR&ED Refund: 5 Proven Strategies (2026)
Five practical SR&ED strategies — year-round tracking, wider eligibility awareness, and proper time allocation — to help you claim every eligible dollar.
SR&ED Tax Credits Explained: Complete Guide for Canadian Startups (2026)
Learn how the SR&ED tax credit program works in Canada. CCPCs can claim up to 35% federal + provincial credits on R&D expenses. Eligibility criteria, claim amounts, and how to get started.