Scientific Research and Experimental Development tax incentive

Published and missing fields

Official-source record

Official funder page checked.

Missing facts: Not published.

Excluded from Atlas figures and map.

Excluded from 90-day deadlines.

No eligibility verdict is available.

Individual award maximum

Not published

Funding type

Tax incentives: deduction against income and investment tax credit (ITC), including refundable or non-refundable credit treatment as applicable.

Application timing or cycle

Annual tax-year claims; no programme-wide fixed deadline. Each claimant's reporting deadline depends on its income-tax filing due date (12 months after the applicable return due date).

Published eligibility

Corporations, individuals, trusts, and partnerships conducting SR&ED work in Canada may be eligible; partnerships allocate ITCs to eligible partners. A foreign-applicant subsidiary/local-partner requirement is not published on the reviewed pages.

Rules screening

Rules not yet encoded

Scope and eligibility require confirmation with the funder before preparing an application.