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Canada Revenue Agency & Provincial Ministries · Tax Incentive Directory

Canadian Business Tax Credits: Refundable R&D, Tech & CapEx Incentives.

Convert your operational expenditures into direct cash refunds and corporate tax reductions. We provide full technical claim preparation and audit defence for federal and provincial tax incentive programs.

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Canadian Business Tax Credits: Refundable R&D, Tech & CapEx Incentives.
Tax Credit Landscape

High-Yield Canadian Tax Credit Programs

Scientific Research

SR&ED (Up to 64.5% Refundable)

Canada's flagship R&D tax incentive reimbursing technical payroll, contractor testing, and R&D materials with enhanced CCPC refundability.

Digital Media

OIDMTC (35%–40% Refundable)

Provincial labour tax credits for Ontario interactive video games, VR simulations, and educational software development.

Clean Economy ITCs

Clean Tech Investment Credits

Refundable 30% to 50% federal investment tax credits for clean electricity, clean hydrogen, carbon capture, and manufacturing equipment.

Frequently Asked Questions

Funding Criteria & Rules

What is the difference between a refundable and non-refundable tax credit?

A non-refundable tax credit reduces corporate taxes owed down to zero. A refundable tax credit pays you a direct cash cheque from the CRA for any amount exceeding your taxes owed.

How far back can a Canadian corporation claim tax credits?

For SR&ED tax credits, claims can be filed up to 18 months following the end of your fiscal tax year. For most provincial media tax credits, deadlines range from 18 to 24 months.

Can foreign-owned corporations claim Canadian tax credits?

Yes. While Canadian-controlled private corporations (CCPCs) qualify for higher refundable rates, foreign-owned Canadian corporations can still claim significant non-refundable tax credits against taxable income.

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