Scientific Research and Experimental Development Tax Incentive Program 

Canada Revenue Agency (CRA), Government of Canada

If you conduct industrial R&D in Canada, you may be eligible for a tax refund or tax credit of up to 35% of what you spent on R&D.

You can apply for tax credits for expenses like wages, materials, machinery, equipment, some overhead and contracts related to:

  • Experimental development
  • Applied research
  • Basic scientific research
  • Certain types of technical support work

You can apply for the tax credit as part of your tax return by completing the required forms. There are a variety of tools and services available to help you with your claim.