Tax Credit

Research & 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 at a rate of 15 per cent of qualifying R&D expenditures incurred by corporations in Saskatchewan. For qualifying R&D expenditures made after March 31, 2012, the R&D Tax Credit is: fully refundable in respect of the first $3 million of such expenditures by a Canadian-controlled private corporation; and, non-refundable for all other such expenditures.

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  • Saskatchewan. Finance
  • All levels
  • Last updated 1 month ago
  • English
Description
The Saskatchewan Research and Development (R&D) Tax Credit is designed to encourage private-sector R&D investment in Saskatchewan. It is available at a rate of 15 per cent of qualifying R&D expenditures incurred by corporations in Saskatchewan. For qualifying R&D expenditures made after March 31, 2012, the R&D Tax Credit is: fully refundable in respect of the first $3 million of such expenditures by a Canadian-controlled private corporation; and, non-refundable for all other such expenditures.

  • Encourage private-sector corporations to invest in research and development and the expansion of knowledge-based industries in the province.