SR&ED、数字媒体与清洁经济抵免回报您在研发、产品与设备上已发生的支出 — 报税时申报，且常可叠加。
联邦与省级抵免常在同一项目叠加 — 协调使用以最大化总额。
联邦与省级抵免，税率与可退还性一目了然。
Refundable ITC ceiling rises from $1.05M to $2.1M annually for scaling CCPCs.
Up to 40% credit on Ontario labour for eligible interactive digital products.
Up to 30% on eligible clean-tech equipment investments, refundable.
British Columbia adds 10% on eligible R&D for BC-based CCPCs.
Refundable credit on R&D salaries, stacking with federal SR&ED.
Investment tax credits for carbon capture and clean-hydrogen projects.
The major ones are SR&ED (federal R&D, up to 35% refundable), provincial R&D top-ups (Ontario 8%, BC 10%, Québec), digital-media credits (OIDMTC, BC IDMTC), and the clean-economy investment tax credits for clean tech, CCUS and hydrogen. CanaGrants matches the credits relevant to your activity; confirm details with the CRA or your accountant.
Some are. A refundable credit (like SR&ED for CCPCs) is paid out even if you owe no tax; a non-refundable credit only reduces tax owed. The treatment varies by program and corporate structure — we note refundability on each brief.
Often, yes — but with rules. For example, SR&ED stacks with provincial R&D top-ups, but a digital-media credit and SR&ED may cover different portions of the same project. Coordinating them correctly matters; we flag stacking notes and you confirm with your accountant.
Most business tax credits are claimed with your corporate (T2) return for the year the costs were incurred, with program-specific schedules (e.g. the T661 for SR&ED). Deadlines are typically 12–18 months after year-end — verify the current rules with the CRA.