Crédit d'impôt pour la R-D en Saskatchewan

À propos du programme

The Saskatchewan Research and Development (R&D) Tax Credit is designed to encourage private-sector R&D investment in Saskatchewan.

Research and Development Tax Credit The Saskatchewan Research and Development (R&D) Tax Credit is designed to encourage private-sector R&D investment in Saskatchewan. It is available in respect to qualifying R&D expenditures incurred by corporations in Saskatchewan. Qualifying R&D expenditures by Saskatchewan Canadian-controlled private corporations (CCPCs) will be eligible for a 10 per cent refundable R&D tax credit for the first $1 million in annual qualifying expenditures made after March 31, 2017, until December 15, 2024. On or after December 16, 2024 qualifying R&D expenditures by Saskatchewan CCPCs will be eligible for a 10 per cent refundable R&D tax credit for the first $2 million in annual qualifying expenditures; Qualifying R&D expenditures in excess of the annual limit, as well as qualifying expenditures by other corporations are eligible for a 10 per cent non-refundable R&D Tax Credit; The total refundable and non-refundable R&D Tax Credits that may be claimed by a corporation will be limited to $1 million per year; Tax Credit legislation can be found in Section 63.4 of The Income Tax Act, 2000 .