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Provincial Research and Development Tax Incentives
Rate
Description
British Columbia
1
10%
Refundable and non-refundable tax credit for
eligible expenditures incurred in British Columbia
after August 31, 1999 and before September
1, 2014, by a corporation with a permanent
establishment (PE) in the province
Alberta
2
10%
Refundable tax credit for eligible expenditures
incurred in Alberta by a corporation with a PE in
the province
Saskatchewan
3
15%
Refundable tax credit for eligible expenditures
incurred in Saskatchewan by a corporation with
a PE in the province
Manitoba
4
20%
Non-refundable and refundable tax credit for
eligible expenditures incurred in Manitoba by a
corporation with a PE in the province
Ontario
Innovation Tax
Credit (OITC)
5
10%
Refundable tax credit for eligible expenditures
incurred in Ontario by a corporation with a PE in
the province
Ontario
Business-Research
Institute Tax Credit
(OBRITC)
6
20%
Refundable tax credit for eligible expenditures
incurred in Ontario by a corporation with a PE in
the province as part of an eligible contract with
an eligible research institute
Ontario
Research and
Development Tax
Credit (ORDTC)
7
4.5%
Non-refundable tax credit for eligible
expenditures incurred in Ontario by a corporation
with a PE in the province
Québec
Credit for contract
payments to/for R&D
entities and projects
8
35%
Refundable tax credit for contract and other
payments to certain eligible entities (only 80% of
payments to unrelated persons are eligible).
Refer to notes on the following pages.
Current as of May 3, 2013
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