By the end of this module, you will be able to draft a technical narrative and financial report that together form the backbone of a complete SR&ED claim.
Your technical narrative (told through sections 242, 244 and 246 in the T661 form), is the heart of the SR&ED claim. It’s where you explain—in plain, structured language—the real challenges your team faced, what you did to tackle them, and what you learned along the way.
Think of it as your chance to tell CRA the story of your R&D work – in their format and on their terms.
Your narrative should be clear, factual, and focused on the three things they care about most: uncertainty, investigation, and advancement. You are telling this story in three short sections with strict word limits, so every sentence needs to pull its weight.
In this lesson, we’ll break down each section, show you what CRA expects, and give you strategies to keep your answers concise, precise, and audit-ready. Done well, your technical narrative will tick the boxes you need to tick as you strengthen your claim and showcase your team’s innovation.
Official T661 form
This module is reviewing the T661 Scientific Research and Experimental Development (SR&ED) Expenditures Claim, which is the form used to claim for SR&ED in Canada. As we review, download it and follow along!
The official CRA T661 page here: SR&ED T661 Form
