Home > Resources> SR&ED Eligible Fields of Science and Technology
Find Out Where You Fit In
One of the first steps you should take in investigating the SR&ED program is to confirm that your R&D activities are recognized by Canada Revenue Agency.
Below is a list of the fields of science and technology recognized by the CRA for SR&ED purposes. Don’t despair if you don’t see your field specifically listed; many R&D projects fall into one of the “Other …Sciences” categories. If you are unsure of where you fit in the CRA classification scheme, contact us for a complimentary assessment.
1. Natural and Formal Sciences
Mathematics
1.01.01 – Pure mathematics
1.01.02 – Applied mathematics
1.01.03 – Statistics and probability
Computer and Information Sciences
1.02.01 – Computer sciences
1.02.02 – Information technology and bioinformatics
(Software engineering and technology under 2.02.09)
(hardware development under 2.02.08)
Physical Sciences
1.03.01 – Atomic, molecular and chemical physics
1.03.02 – Interaction with radiation
1.03.03 – Magnetic resonances
1.03.04 – Condensed matter physics
1.03.05 – Solid state physics & superconductivity
1.03.06 – Particles and fields physics
1.03.07 – Nuclear physics
1.03.08 – Fluids and plasma physics (including surface physics)
1.03.09 – Optics (including laser optics and quantum optics)
1.03.10 – Acoustics
1.03.11 – Astronomy (including astrophysics, space science)
Chemical Sciences
1.04.01 – Organic chemistry
1.04.02 – Inorganic and nuclear chemistry
1.04.03 – Physical chemistry, polymer science & plastics
1.04.04 – Electrochemistry (dry cells, batteries, fuel cells, metal corrosion, electrolysis)
1.04.05 – Colloid chemistry
1.04.06 – Analytical chemistry
Earth and Related Environmental Sciences
1.05.01 – Geosciences, multidisciplinary
1.05.02 – Mineralogy & palaeontology
1.05.03 – Geochemistry & geophysics
1.05.04 – Physical geography
1.05.05 – Geology & volcanology
1.05.06 – Environmental sciences
1.05.07 – Meteorology, atmospheric sciences & climatic research
1.05.08 – Oceanography, hydrology & water resources
Biological Sciences
1.06.01 – Cell biology, microbiology & virology
1.06.02 – Biochemistry, molecular biology & Biochemical research
1.06.03 – Mycology
1.06.04 – Biophysics
1.06.05 – Genetics and heredity (medical genetics under code 3)
1.06.06 – Reproductive biology (medical aspects under code 3)
1.06.07 – Developmental biology
1.06.08 – Plant sciences & botany
1.06.09 – Zoology, ornithology, entomology & Behavioural sciences biology
1.06.10 – Marine biology, freshwater biology & limnology
1.06.11 – Ecology & biodiversity conservation
1.06.12 – Biology (theoretical, thermal, cryobiology, biological rhythm)
1.06.13 – Evolutionary biology
Other Natural Sciences
1.07.01 – Other natural sciences
2. Engineering and Technology
Civil Engineering
2.01.01 – Civil engineering
2.01.02 – Architecture engineering
2.01.03 – Municipal and structural engineering
2.01.04 – Transport engineering
Electrical Engineering, Electronic Engineering & Information Technology
2.02.01 – Electrical and electronic engineering
2.02.02 – Robotics and automatic control
2.02.03 – Micro‑electronics
2.02.04 – Semiconductors
2.02.05 – Automation and control systems
2.02.06 – Communication engineering and systems
2.02.07 – Telecommunications
2.02.08 – Computer hardware and architecture
2.02.09 – Software engineering and technology
Mechanical Engineering
2.03.01 – Mechanical engineering
2.03.02 – Applied mechanics
2.03.03 – Thermodynamics
2.03.04 – Aerospace engineering
2.03.05 – Nuclear related engineering (nuclear physics under 1.03.07)
2.03.06 – Acoustical engineering
2.03.07 – Reliability analysis and non-destructive testing
2.03.08 – Automotive and transportation engineering and manufacturing
2.03.09 – Tooling, machinery and equipment engineering and manufacturing
2.03.10 – Heating, ventilation and Air conditioning engineering and manufacturing
Chemical Engineering
2.04.01 – Chemical engineering (plants, products)
2.04.02 – Chemical process engineering
Materials Engineering
2.05.01 – Materials engineering & metallurgy
2.05.02 – Ceramics
2.05.03 – Coating and films (including packaging and printing)
2.05.04 – Plastics, rubber and composites (including laminates and reinforced plastics)
2.05.05 – Paper and wood & textiles
2.05.06 – Construction materials (organic and inorganic)
Medical Engineering
2.06.01 – Medical and biomedical engineering
2.06.02 – Medical laboratory technology (Biomaterials under 2.09.05)
Environmental Engineering
2.07.01 – Environmental and geological engineering
2.07.02 – Petroleum engineering (fuel, oils)
2.07.03 – Energy and fuels
2.07.04 – Remote sensing
2.07.05 – Mining and mineral processing
2.07.06 – Marine engineering, sea vessels & ocean engineering
Environmental Biotechnology
2.08.01 – Environmental biotechnology
2.08.02 – Bioremediation
2.08.03 – Diagnostic biotechnologies in environmental management (DNA chips & biosensing devices)
Industrial Biotechnology
2.09.01 – Industrial biotechnology
2.09.02 – Bioprocessing technologies
2.09.03 – Biocatalysis & fermentation
2.09.04 – Bioproducts (products that are manufactured using biological material as feedstock)
2.09.05 – Biomaterials (bioplastics, biofuels, bioderived bulk and fine chemicals, bio‑derived materials)
Nano‑technology
2.10.01 – Nano‑materials (production and properties)
2.10.02 – Nano‑processes (applications on nano‑scale)
Other Engineering and Technologies
2.11.01 – Food and beverages
2.11.02 – Oenology
2.11.03 – Other engineering and technologies
3. Medical and Health Sciences
Basic Medicine
3.01.01 – Anatomy & morphology (plant science under 1.06.08)
3.01.02 – Human genetics
3.01.03 – Immunology
3.01.04 – Neurosciences
3.01.05 – Pharmacology and pharmacy & medicinal chemistry
3.01.06 – Toxicology
3.01.07 – Physiology & cytology
3.01.08 – Pathology
Clinical Medicine
3.02.01 – Andrology
3.02.02 – Obstetrics and gynaecology
3.02.03 – Paediatrics
3.02.04 – Cardiac and cardiovascular systems
3.02.05 – Haematology
3.02.06 – Anaesthesiology
3.02.07 – Orthopaedics
3.02.08 – Radiology & nuclear medicine
3.02.09 – Dentistry, oral surgery and medicine
3.02.10 – Dermatology, venereal diseases & allergy
3.02.11 – Rheumatology
3.02.12 – Endocrinology and metabolism & gastroenterology
3.02.13 – Urology and nephrology
3.02.14 – Oncology
Health Sciences
3.03.01 – Health care sciences & nursing
3.03.02 – Nutrition & dietetics
3.03.03 – Parasitology
3.03.04 – Infectious diseases & epidemiology
3.03.05 – Occupational health
Medical Biotechnology
3.04.01 – Health related biotechnology
3.04.02 – Technologies involving the manipulation of cells, tissues, organs or the whole organism
3.04.03 – Technologies involving identifying the functioning of DNA, proteins and enzymes
3.04.04 – Pharmacogenomics, gene based therapeutics
3.04.05 – Biomaterials (related to medical implants, devices, sensors)
Other Medical Sciences
3.05.01 – Forensic science
3.05.02 – Other medical sciences
4. Agricultural Sciences
Agriculture, Forestry, and Fisheries
4.01.01 – Agriculture
4.01.02 – Forestry
4.01.03 – Fisheries and Aquaculture
4.01.04 – Soil science
4.01.05 – Horticulture
4.01.06 – Viticulture
4.01.07 – Agronomy
4.01.08 – Plant breeding & plant protection (Agricultural biotechnology under 4.04.01)
Animal and Dairy Science
4.02.01 – Animal and dairy science
4.02.02 – Animal husbandry (Animal biotechnology under 4.04.01)
Veterinary Science
4.03.01 – Veterinary science (all)
Agricultural Biotechnology
4.04.01 – Agricultural biotechnology & food biotechnology
4.04.02 – Genetically Modified (GM) organism technology & livestock cloning
4.04.03 – Diagnostics (DNA chips and biosensing devices)
4.04.04 – Biomass feedstock production technologies
4.04.05 – Biopharming
Other Agricultural Sciences
4.05.01 – Other agricultural sciences
Can’t Find Your Field of Science?
Many R&D projects fall into the “Other …Sciences” categories. If you are unsure of where you fit in the CRA classification scheme, contact us for a complimentary assessment.