Estimate your Scientific Research & Experimental Development refund in under 60 seconds. Federal 35% + all provincial rates. Updated for 2026.
Enter your current fiscal year figures. All amounts in CAD.
Salaries, benefits, and payroll taxes for employees performing SR&ED activities
Materials transformed or consumed in SR&ED experiments
Arm's-length contractors performing SR&ED activities
CCPC rates apply. Refundable credits paid even if you owe no tax.
This estimate is for illustration. Consult a CPA for your actual claim.
Scientific Research and Experimental Development (SR&ED) is Canada's largest R&D tax incentive, administered by the CRA. It provides a refundable 35% investment tax credit to Canadian-Controlled Private Corporations (CCPCs) on qualified R&D expenditures up to $3 million per year.
Work that attempts to achieve technological advancement and involves technological uncertainty. This includes basic research, applied research, and experimental development. Writing new software that uses novel techniques, building hardware prototypes, and conducting experiments that might fail — all can qualify.
You must file your T661 within 12 months of your corporation's tax return due date for the fiscal year in which the work was performed. For a December 31 year-end, you have until June 30 of the following year. Missing this window permanently forecloses the claim — which is why GrantPilot tracks it automatically.
| Province | Prov. Rate | Refundable? | Total |
|---|---|---|---|
| Quebec | 30% | ✓ | 65% |
| Manitoba | 15% | ✓ | 50% |
| Nova Scotia | 15% | ✓ | 50% |
| BC | 10% | ✗ | 45% |
| Ontario | 8% | ✓ | 43% |
| Alberta | 8% | ✗ | 43% |
| Saskatchewan | 10% | ✗ | 45% |
Federal rate: 35% for CCPCs on first $3M. 15% above $3M. Rates as of January 2026.
GrantPilot drafts your T661 narrative, calculates your exact credit, and guides you through every compliance step — no consultant needed.
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