During the past five years the medical and dental professions have faced specific challenges claiming SR&ED tax credits. The table below tracks the issues in contention with CRA, 2016–2021.
| Issue | 2021 | 2020 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|
| 1. AFP / APP funding as assistance — portion related to SR&ED? | PDF · Video | PDF · Video | PDF · Video | PDF · Video | PDF · Video |
| 2. Directly engaged — doctor vs. MPC? ✓Resolved | PDF · Video | PDF · Video | PDF · Video | PDF · Video | PDF · Video |
| 3. Contract eligibility tips | — | — | PDF · Video | — | |
| 4. Proving input on protocols | PDF · Video | — | PDF · Video | — | |
| 5. Speed of objection responses > 4 years ✓Resolved | — | PDF · Video | — |
Claims and investment tax credits by fiscal year, 2007 to present. Figures from FY2022 onward come from CRA's own published statistics, distinguishing claims filed from claims processed, and ITCs claimed from ITCs allowed; earlier years reflect the CRA Redbook, which tracked claims processed and ITCs claimed only.
| Year | Claims filed | Claims processed | ITCs claimed | ITCs allowed | Variance — claims | Variance — ITCs |
|---|---|---|---|---|---|---|
| CRA Official Annual Program Statistics · FY2022–FY2026 | ||||||
| Mar 2026 | 24,160 | 23,677 | $4.9B | $4.6B | +6.2% | +4.3% |
| Mar 2025 | 22,758 | 22,738 | $4.7B | $4.5B | +5.7% | +6.8% |
| Mar 2024 | 21,524 | 21,537 | $4.4B | $4.2B | +5.2% | +15.8% |
| Mar 2023 | 20,464 | 20,079 | $3.8B | $3.6B | +0.6% | +11.8% |
| Mar 2022 | 20,332 | 20,317 | $3.4B | $3.3B | — | — |
| CRA Redbook (historical) · claims processed & ITCs claimed only | ||||||
| 2021* | — | 19,783 | $4,277,011 | — | 1.0% | 40.4% |
| 2020 | — | 19,595 | $3,046,754 | — | -0.2% | -5.4% |
| 2019 | — | 19,632 | $3,219,591 | — | -1.1% | 1.3% |
| 2018 | — | 19,855 | $3,177,717 | — | -4.8% | -1.7% |
| 2017 | — | 20,867 | $3,231,128 | — | -8.6% | -18.8% |
| 2016 | — | 22,839 | $3,979,168 | — | -6.0% | -5.5% |
| 2015 | — | 24,302 | $4,211,057 | — | -4.0% | -3.5% |
| 2014 | — | 25,312 | $4,361,819 | — | -11.2% | 16.5% |
| 2010 | — | 28,518 | $3,743,200 | — | 27.5% | -8.3% |
| 2007 | — | 22,370 | $4,081,256 | — | — | — |
*2021 Redbook figures reflect 11 months. The Mar 2022 row is not directly comparable to 2021 above it — CRA changed from calendar-year Redbook reporting to fiscal-year (Apr–Mar) reporting with the filed/processed and claimed/allowed distinctions shown above, so no variance is shown across that boundary. 2014–2020 change: claims -22.6%, ITCs -30.1%. 2014–2021 change: claims -21.9%, ITCs -1.9%. Sources: CRA Redbook (2007–2021); CRA Annual Program Statistics (FY2022–FY2026).