Administered by Government of British Columbia · Last verified: July 2026
BC refundable credit for SR&ED expenditures performed in BC. 10% for CCPCs (refundable), 10% for non-CCPCs (non-refundable). Stacks with federal SR&ED.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityBC Scientific Research and Experimental Development Tax Credit is generally open to incorporated businesses, in British Columbia, that carry out research and development. Confirm the full criteria on the official program page before applying.
The estimated value is 10% of eligible BC R&D expenditures. The actual amount depends on your eligible costs, the program's budget, and approval.
SR&ED has a hard filing window of about 18 months after your fiscal year-end. Within it you can still file or amend a claim; after it, the claim is lost. Confirm your dates with your accountant.
1. File federal SR&ED claim first 2. Apply BC-specific allocations 3. Claim with BC corporate return
File with T2; must claim no later than 18 months after the end of the tax year in which expenditures are incurred.