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.
金额
≤ $10M
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截止
Rolling
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如果贵公司曾尝试解决结果并不显而易见的技术难题，并保留了记录与工时，这些成本很可能符合 SR&ED 条件。加拿大控股私营公司（CCPC）最高可获 35% 现金退款；其他公司获 15% 不可退还抵免。2025 预算将支出上限翻倍至 $6M。
CRA 的判定标准是“技术不确定性 + 系统性探究”。活动本身比所属行业更重要。
全年记录技术不确定性、假设与工时 — 同期证据最经得起审查。
将实验工作归入 SR&ED 项目，分离合资格成本。
在年度结束后 18 个月内随 T2 提交 T661 技术说明与成本表。
CRA 审核并支付可退还部分，通常数月内到账。
SR&ED 可与 IRAP、省级研发抵免及 BDC 资金在同一项目叠加。
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.