# SR&ED for Doctors & Medical Research | GrantOps

Physicians, hospitals, medical device companies, and healthcare innovators across Canada can claim SR&ED tax credits for qualifying research and development activities.

## Eligible Medical R&D Activities

- Clinical trials (phases I–IV) investigating new treatments, drugs, or therapeutic protocols
- Development of new surgical techniques or minimally invasive procedures
- Medical device prototyping, testing, and validation (instruments, implants, diagnostics)
- Medical imaging algorithm development (AI-assisted radiology, pathology)
- New diagnostic test development and clinical validation
- Digital health innovation (telemedicine platforms, EHR systems, health AI)
- Epidemiological modeling and public health research methodologies
- Novel drug delivery mechanisms and pharmacokinetic studies
- Health informatics and patient outcome analysis using novel methods

## What Does NOT Qualify

- Routine patient care and standard clinical treatments
- Regulatory submissions to Health Canada or FDA (the research qualifies, not the paperwork)
- Market research for medical products
- Quality control testing using established methods
- Purchasing and installing commercial medical equipment

## SR&ED Rates for Medical Research

- **CCPCs**: 35% refundable on first $3M of qualifying expenditures
- **Hospitals and non-profits**: 15% non-refundable (can reduce taxes owed or carry forward)
- **Provincial top-ups**: Ontario (8%), Quebec (up to 30%), BC (10%), Alberta (8%)
- Eligible expenditures: researcher salaries, lab materials consumed, clinical trial costs, subcontractors

GrantOps helps medical researchers document systematic investigation, map eligible expenditures, and generate audit-ready T661 narratives.

- SR&ED for Biotech: https://grantops.ai/en/sred/biotech/
- Full SR&ED guide: https://grantops.ai/en/sred/
- Get started: https://app.grantops.ai