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Which tax credit by province?

Refundable tax credit for eligible expenses incurred in Alberta by a company permanently established in this province.

Eligible expenses:
The same eligible expenses as the federal program and the ITC

Rate:
10% for all companies Maximum amount of credit: $400,000.

 

 

Refundable tax credit for CCPCs only for eligible expenses incurred in British Columbia before September 1st 2014 by a company permanently established in this province.

Eligible expenses:
The same eligible expenses as the federal program and the ITC

Rate:
10% for all companies

 

 

 

Refundable tax credit for eligible expenses incurred in Manitoba with an eligible research institute by a company permanently established in this province. 50% refundable for internal R&D expenses.

Eligible expenses:
The same eligible expenses as the federal program and the ITC

Rate:
20% for all companies

 

 

 

 

Refundable tax credit for eligible expenses incurred in New Brunswick by a company permanently established in this province.

Eligible expenses:
The same eligible expenses as the federal program and the ITC

Rate:
15% for all companies

 

 

 

 

 

Refundable tax credit for eligible expenses incurred in Nova Scotia by a company permanently established in this province.

Eligible expenses:
The same eligible expenses as the federal program and the ITC

Rate:
15% for all companies

 

 

 

 

 

 

• Ontario Research and Development Tax Credit (ORDTC), non-refundable tax credit carried forward for 20 years.
• Ontario Innovation Tax Credit (OITC), refundable tax credit for eligible expenses incurred in Ontario by a company permanently established in this province.

Eligible expenses:
Same eligibility as the federal program and the ITC

Rate:
ORDTC: 4.5% (non refundable) available for all companies (3.5% starting in 2016)
OITC: 10% (refundable) available for all companies with taxable (group) revenue below $800,000 and paid-up capital below 50 million dollars (8% starting in 2016).

 

 

 

 

 

 

 

Refundable tax credit for R&D salary expenses

Eligible expenses:
R&D Salaries
50% for SR&ED sub-contractors

Rate:
30% for CCPCs for the first $3,000,000
14% for other companies

Other tax credits at a rate of 30% for small and medium-sized companies and at 14% for large companies, refundable:
– Tax credit for university research or research carried out by a public research center or by a research consortium
– Tax credit for precompetitive research in a private partnership
– Tax incentive contribution to a research consortium

 

 

 

 

 

 

 

 

Refundable tax credit for eligible expenses incurred in Saskatchewan by a company permanently established in this province.

Eligible expenses:
The same eligible expenses as the federal program and the ITC

Rate:
15% for all companies

 

 

 

 

 

 

 

 

 

Refundable tax credit for eligible expenses incurred in Nova Scotia by a company permanently established in this province.

Eligible expenses:
The same eligible expenses as the federal program and the ITC

Rate:
15% for all companies

 

 

 

 

 

 

 

 

 

 

Refundable tax credit for eligible expenses incurred in the Yukon by a company permanently established in this province.

Eligible expenses:
The same eligible expenses as the federal program and the ITC

Rate:
15% for all companies
+5% for expenses incurred with Yukon College