SR&ED refunds the R&D not covered by your IRAP contribution
Up to 35% refundable on eligible R&D, now on the doubled $6M expenditure base.
金额
35%
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截止
Annual
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IRAP 会为您配备工业技术顾问（ITA）协助制定研发项目，随后 NRC 分摊费用 — 通常覆盖研发人员薪金的 80% 与合资格分包成本的 50%。首个项目常为 $75K–$200K；多年期大型项目可接近上限。该资助为无需偿还的贡献，并可与 SR&ED 叠加。
IRAP 资助具商业潜力的技术研发，由法人营利性加拿大中小企业主导。与顾问的关系很重要 — 尽早开始沟通。
尽早联系 NRC IRAP。工业技术顾问评估契合度与创新能力。
与顾问共同确定研发计划、里程碑、合资格成本与资助申请。
NRC 出具资助协议，确定分摊比例、上限与报告要求。
按里程碑提交合资格薪金与分包成本；NRC 报销其份额。
IRAP 在研发进行时资助；SR&ED 与省级抵免在报税时退还更多。
Up to 35% refundable on eligible R&D, now on the doubled $6M expenditure base.
Up to 80% of R&D labour for SMEs deploying AI inspection systems.
$7.5K matched per 4-month internship; eligible work counts toward your R&D.
Refundable OITC stacks on SR&ED for Ontario IRAP recipients.
Sub-12% repayable capital to cover your project cost-share.
Absorbed the SDTC mandate; $100K–$500K for demonstration-stage clean tech.
Incorporated, for-profit Canadian small and medium businesses with 1–500 full-time employees, pursuing a technical R&D project with commercial potential and the financial capacity to fund the rest. Eligibility is assessed by an Industrial Technology Advisor — confirm with NRC before counting on funding.
IRAP typically covers up to 80% of the salaries of staff doing the R&D and 50% of eligible subcontractor costs. First-time projects are often $75K–$200K; larger multi-year projects can scale toward the program ceiling.
IRAP funding is a non-repayable contribution — you do not pay it back. It is cost-shared, so you fund the remaining portion of the project.
Yes. IRAP funds the work while it happens; SR&ED refunds eligible R&D not covered by IRAP at tax-filing time. Government assistance like IRAP reduces the SR&ED expenditure base, so the two are coordinated — we flag this on each brief.