In addition to the 35% Federal credits, most provinces also offer investment tax credits.
|
| Alberta |
10% refundable tax credit |
| British Columbia |
10% refundable tax credit for CCPC and non-refundable for non CCPCs |
| Manitoba |
20% non-refundable tax credit |
| New Brunswick |
15% refundable tax credit |
| Newfoundland and Labrador |
15% refundable tax credit |
| Nova Scotia |
15% refundable tax credit |
| Nunavut |
No R&D incentives |
| Ontario |
10% refundable tax credit |
| Prince Edward Island |
No provincial R&D incentives |
| Québec |
Tax credit of up to 35% on Québec salaries and wages |
| Saskatchewan |
15% non-refundable tax credit |
| Yukon |
15% refundable tax credit |
