IRAP cost-shares R&D labour alongside your SR&ED claim
Up to 80% of labour while the work is underway; SR&ED refunds the rest at filing.
Montant
≤ $10M
·
Clôture
Rolling
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La RS&DE est le plus grand programme d’innovation du Canada : crédit remboursable jusqu’à 35 %.
Si votre entreprise a tenté de résoudre un problème technique au résultat incertain, ces coûts sont probablement admissibles à la RS&DE.
Le test de l’ARC : incertitude technologique et démarche systématique.
Consignez incertitudes, hypothèses et heures.
Regroupez le travail en projets RS&DE.
Soumettez la T661 avec la déclaration T2.
L’ARC verse la portion remboursable.
La RS&DE se combine avec le PARI et les crédits provinciaux.
Up to 80% of labour while the work is underway; SR&ED refunds the rest at filing.
Refundable OITC stacks on the federal credit for a ~35% blended rate on the new $6M base.
British Columbia adds a 10% provincial credit on eligible expenditures for BC-based CCPCs.
Finance the gap between spending on R&D and receiving your refund. Sub-12% blended rate.
$7.5K matched per 4-month internship; eligible portions count toward your SR&ED labour.
Interactive digital media credits (OIDMTC, BC IDMTC) cover product work SR&ED may not.
Any business that performs eligible R&D in Canada. Canadian-controlled private corporations (CCPCs) get the enhanced 35% refundable rate on the first $6M of qualified expenditures; other corporations, partnerships and individuals get a 15% non-refundable credit. The activity — not your industry — determines eligibility.
A CCPC can earn up to 35% on the first $6M of qualified SR&ED expenditures — a maximum refundable credit of about $2.1M per year after the Budget 2025 limit increase. Eligible costs are mainly labour, 50% of Canadian subcontractor costs, and consumed materials.
Not necessarily. Many companies file in-house, especially for clear-cut software and engineering claims. Consultants help with complex or first-time claims and CRA reviews — but typically charge 15–30% of the refund. CanaGrants helps you self-assess eligibility and assemble the contemporaneous evidence first, so you go in informed.
File the T661 with your T2 corporate return, no later than 18 months after your fiscal year-end. The CRA aims to process refundable claims within ~60 days when complete; a first-time or selected claim may take longer if reviewed.
Vérification d’admissibilité gratuite, avant de consulter.