Get a tax credit of 15% or a refundable tax credit of 35% on the first $3 million of project expenses if you are a small Canadian-controlled private corporation.
Eligibility:
Eligible work categories
- basic research
- applied research
- experimental development
Support work that corresponds or directly supports an eligible work category
- engineering
- design
- operations research
- mathematical analysis
- computer programming
- data collection
- testing
- psychological research
Excluded work
- market research or sales promotion
- quality control or routine testing of materials, devices, products or processes
- research in the social sciences or the humanities
- prospecting, exploring or drilling for, or producing, minerals, petroleum or natural gas
- the commercial production of a new or improved material, device or product or the commercial use of a new or improved process
- style changes
- routine data collection