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SR&ED Consulting


Pioneer Development Corporation is a Canadian Professional Services firm and Technology Consultant with specialist expertise in all aspects of planning, preparing and defending Scientific Research and Experimental Development (SR&ED) tax credit claims.

We offer a unique start to finish consulting model ensuring that our clients receive guidance and implementation services throughout the year. Our multi-disciplined team of engineers and accountants, make sure that your SR&ED claim is thoroughly planned and executed, resulting in maximized claims being awarded.



We normally work in concert with our client's existing accountants, and provide all the necessary tax forms and technical reports in both hard copy and electronic format using the same software your accountant uses, eliminating the need for duplication of work.

Services are recognized by CRA and our clients alike for our successful track record in a variety of sectors such as General Manufacturing, Automotive, Defense, Agriculture, Chemical Oil & Gas, Biotechnology and various other industries.

Why is Pioneer Different Than Others?

  • We do all the work, so you don’t have to.
    Let your staff focus on what they do best and let us do the work of preparing your SR&ED claim. We support our clients with a complete end to end service so that their claims are complete, timely, well supported and maximized.
  • We can support your innovation process like no other.
    Through our 15 years of SR&ED consulting, we have come to realize that many of our clients want to reach even further with their innovation efforts, but may lack the specialist expertise, the resources or both. We have developed our Virtual Factory Services and Innovation Factory Services with this in mind. Pioneer supports our clients by offering leading edge technologies for prototype & short run manufacturing through our Virtual Factory Services and by delivering innovative engineering solutions to improve your manufacturing process through our Innovation Factory Services.
  • Our Services are risk free.
    Avoid risky payment plans. Our services are risk free and invoiced contingently. If we don’t succeed, our service is free.
  • Technical Expertise.
    It is imperative that your chosen SR&ED consulting team not only understands the SR&ED process but also that they properly understand the challenges that are specific to your industry if they are to be successful identifying and supporting eligible claims.
  • We Keep You Current.
    Pioneer meets with our clients throughout the year on a frequent basis to ensure that the appropriate contemporaneous documentation is properly maintained and that it will stand up to CRA scrutiny.
  • The Innovation Puzzle.
    At Pioneer, we recognize the dynamic relationship between product and process and the overall positive financial impact that innovation and technological advancement can have in these areas when properly implemented. Pioneers people are talented engineering professionals not just SR&ED Consultants, so we are able to identify product or process issues that limit cost, quality and delivery performance and then implement practical solutions that sustainable financial returns. We specialize in helping you to unlock the potential in your business.

SR&ED – Do You Qualify?

Your organization may be eligible for SR&ED tax credit refunds, let’s see if you do!

Already making SR&ED claims? Let’s determine if you’re getting the credit you deserve!

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SR&ED Recovery Map

The amount of your SR&ED Tax Benefit can be affected by a number of factors such as your taxable income, your corporate structure and the location(s) of your corporation. See the following information to compare the different recovery rates based on location.

SR&ED Investment Tax Credits

The Government of Canada has been issuing tax credits for SR&ED activities since 1977, but the present version of the federal program that includes cash refunds for Canadian Controlled Private Corporations was established on May 24th 1985.

The original T661 form for claiming “R&D” was only two pages with a two page guide that cited only the Income Tax Act. The meaning of “Scientific Research” came from a five page Revenue Canada bulletin (IT-439) dated September 1979. This was expanded to the less restrictive meaning of “Scientific Research & Experimental Development” in IC 86-4 information circular during 1986. After 1988, the various forms and guides began to use the acronym “SR&ED” as the program moved away from traditional concepts of R&D towards the practical intent of parliamentarians: new industrial products and processes.

A major change in administration of the program came after a conference with industry trade associations and the Revenue Minister (Herb Dhaliwal) on June 26th 1998. This led to a separate directorate for SR&ED within the CRA and improved public relations. Industry lobby groups have had a significant impact on the evolution of the program and eligibility rules.

SR&ED Ancestors

Prior to 1961 no tax credits existed, but SR&ED current expenditures could be deducted in the year incurred and capital costs could be deducted over a three year period. From 1962 to 1966, the Government of Canada made capital expenditures fully deductible in the first year and added an additional tax deduction of 50% in excess of the base level.

From 1966 to 1975, SR&ED was encouraged through grants under the Industrial Research and Development Incentives Act (IRDIA) and was administered through the Department of Industry, Trade and Commerce.

The Investment Tax Credits available through the Federal tax system were first extended to SR&ED activities in March of 1977. Modest credits of 5% to 10% were increased over the years based on regions and corporate structure to a maximum of 35% after 1985.

Frequently Asked Questions

Who is Pioneer Development Corporation?

Pioneer Development Corporation is a leader in the Scientific Research & Experimental Development (SR&ED) consulting field. We are the only SR&ED consulting firm that is uniquely positioned to support our clients’ entire innovation cycle with additional services such as our Virtual Factory Service and our Innovation Factory Service.

What is the background of Pioneer’s Staff?

Pioneers technical and financial experts are not only educated in relevant fields of science or engineering, but also have many years of experience working in their chosen field. We understand your industry and can quickly identify eligible activities and costs for SR&ED claims. Our technical experts will document and prepare all the necessary technical and financial documentation required to maximize your SR&ED claim. In addition to SR&ED expertise, our talented engineering staff is able to identify product and process issues that limit profit and quality performance and then deliver practical solutions that generate significant and sustainable financial returns.

How does Pioneer remain current with policy or legislation changes?

We constantly monitor the latest tax and government legislation and rulings for the SR&ED program in all jurisdictions. This allows us to ensure our clients receive full credit for all of their R&D activities. Our experts will recognize even the most non-intuitive, unclear and complex expenses and ensure that they are included in your claim preparation and filing.

What is Pioneers reputation?

Pioneer has been performing SR&ED tax credit and engineering services for over 15 years. Our team of experts is uniquely qualified to handle your SR&ED claim as well as the related product and process innovation activities that are needed to achieve a meaningful advance. Over the years we have built a strong reputation with our clients and Canada Revenue Agency for accuracy, integrity and full eligibility of submitted SR&ED claims.

Is confidentiality guaranteed?

Many of our clients are involved with the development and innovation of proprietary product and process technologies and in many cases with our participation and support. Our standard is to implement a confidentiality agreement – in writing – to all of our clients before we begin any work through our SR&ED consulting, Virtual Factory or Innovation Factory services. We guarantee that all information made available to us in the course of delivering our services will be kept in the strictest of confidence.

Will I be able to do this work or make a claim without help in the future?

Whether we are working exclusively on your SR&ED claim or are involved in your innovation activities, we expect our clients to be looking over our shoulders and to be actively involved in every step of the process if that is what they desire. Our process is transparent so that our clients are able to develop a complete understanding of our activities.

What is your success rate?

Whether we are engaged in the preparation of your SR&ED claim, our Innovation Factory services or manufacturing prototypes through our Virtual Factory Service, we strive for 100% success. Our track record for success with SR&ED tax credit claims is in excess 99% resulting in full claim amounts being refunded.

Are you linked to an accounting firm?

Pioneer is not affiliated or linked with any chartered accountancy (CA) firms. We work closely with many firms and frequently benefit from the referrals that we receive from these firms. We enjoy mutually beneficial relationships with many accounting firms and ultimately our clients’ needs are better satisfied through this arrangement.

Our Accountant already prepares our SR&ED claim – How does Pioneer help?

Pioneers service is complimentary to that of your existing accounting firm. Our experience with SR&ED tax credits allows us to identify many obscure and often missed costs that could otherwise be claimed. Furthermore, the SR&ED claim process is based primarily on technical arguments, and with our wealth of industry specific technical and SR&ED expertise, we are better positioned to identify all eligible costs. Many of our partner accounting firms rely on our technical and SR&ED expertise to make sure that their clients have professionally prepared claims that maximize their benefits.

We already prepare our own SR&ED claims – How can Pioneer help?

Many of our clients have experienced sizable increases in their SR&ED refunds using our integrated services. With our suite of services that are designed to help you with innovation, you experience reduced engineering costs, significantly improved profits and maximized SR&ED tax credit refunds to help finance your innovation efforts. Our services can be offered a la carte or integrated to maximize your innovation budget.

Isn’t SR&ED for the High Tech Sector – Are we eligible?

A common misconception is the belief that the SR&ED tax credit program was created exclusively for the high-tech sector. SR&ED is not performed in laboratories only, in fact the majority of SR&ED claims are based on activity that happens behind a computer or on the shop floor. When modifying a product or process to make it better, faster or cheaper or when altering a manufacturing process to make it more profitable or efficient, you are often engaged in experimental development activities that might qualify for an SR&ED tax credit.

Engaging a SR&ED consultant is expensive – wouldn’t it be less expensive to do our own?

Engaging Pioneer to prepare your SR&ED claim will enhance your claim, and eliminate the costs for the time your staff spends in claim preparation, costing and audit related activities. Estimates show that an average SME spends about $23,000 in internal costs to prepare a tax credit claim. This cost does not include the costs to a company for defending a poorly prepared claim. Furthermore, the costs do not include projects that are passed over during the identification process due to busy schedules or costs that are not properly captured. A thorough approach to the claim preparation process can actually reduce your costs and increase your recovery.

SR&ED Recovery Map for

Type of Expense Qualified CCPCs Other Entities Who Exceed Expenditure Limit
Labour 66.4% 44.8%
Materials 41.5% 28.0%
Subcontractors 33.2% 22.4%
Capital 41.5% 28.0%
Type of Expense Qualified CCPCs Other Entities Who Exceed Expenditure Limit
Labour 66.4% 44.8%
Materials 41.5% 28.0%
Subcontractors 33.2% 22.4%
Capital 41.5% 28.0%
Type of Expense Qualified CCPCs Other Entities Who Exceed Expenditure Limit
Labour 76.8% 57.6%
Materials 48.0% 36.0%
Subcontractors 38.4% 28.8%
Capital 48.0% 36.0%
Type of Expense Qualified CCPCs Other Entities Who Exceed Expenditure Limit
Labour 71.6% 51.2%
Materials 44.8% 32.0%
Subcontractors 35.8% 25.6%
Capital 44.8% 32.0%
Type of Expense Qualified CCPCs Other Entities Who Exceed Expenditure Limit
Labour 71.6% 51.2%
Materials 44.8% 32.0%
Subcontractors 35.8% 25.6%
Capital 44.8% 32.0%
Type of Expense Qualified CCPCs Other Entities Who Exceed Expenditure Limit
Labour 56.0% 32.0%
Materials 35.0% 20.0%
Subcontractors 28.0% 16.0%
Capital 35.0% 20.0%
Type of Expense Qualified CCPCs Other Entities Who Exceed Expenditure Limit
Labour 71.6% 51.2%
Materials 44.8% 32.0%
Subcontractors 35.8% 25.6%
Capital 44.8% 32.0%
Type of Expense Qualified CCPCs Other Entities Who Exceed Expenditure Limit
Labour 56.0% 32.0%
Materials 35.0% 20.0%
Subcontractors 28.0% 16.0%
Capital 35.0% 20.0%
Type of Expense Qualified CCPCs Other Entities Who Exceed Expenditure Limit Other Entities Within Expenditure Limit
Labour 70.6% 37.8% 50.0%
Materials 44.1% 23.6% 31.2%
Subcontractors 35.3% 18.9% 25.0%
Capital 40.4% 23.6% 26.7%
Type of Expense Qualified CCPCs Other Entities Who Exceed Expenditure Limit
Labour 56.0% 32.0%
Materials 35.0% 20.0%
Subcontractors 28.0% 16.0%
Capital 35.0% 20.0%
Type of Expense Qualified CCPCs Other Entities Who Exceed Expenditure Limit Other Entities Within Expenditure Limit
Labour 80.4% 46.0% 46.0%
Materials 35.0% 20.0% 20.0%
Subcontractors 37.8% 21.6% 21.6%
Capital 35.0% 20.0% 20.0%
Type of Expense Qualified CCPCs Other Entities Who Exceed Expenditure Limit
Labour 71.6% 51.2%
Materials 44.8% 32.0%
Subcontractors 35.8% 25.6%
Capital 44.8% 32.0%
Type of Expense Qualified CCPCs Other Entities Who Exceed Expenditure Limit
Labour 71.6% 51.2%
Materials 44.8% 32.0%
Subcontractors 35.8% 25.6%
Capital 44.8% 32.0%

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