Administered by Government of Ontario · Last verified: July 2026
Non-refundable Ontario credit for R&D expenditures by corporations. 3.5% of eligible expenses, calculated on the same base as the federal SR&ED credit.
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 eligibilityOntario Research and Development Tax Credit (ORDTC) is generally open to incorporated businesses, in Ontario, that carry out research and development. Confirm the full criteria on the official program page before applying.
The estimated value is 3.5% of eligible R&D expenditures. The actual amount depends on your eligible costs, the program's budget, and approval.
R&D tax credits are tied to the SR&ED filing window, a hard cutoff of about 18 months after your fiscal year-end. Within it a missed claim can usually still be filed or amended; after it, it is lost. Confirm your dates with your accountant.
1. Identify eligible R&D expenditures (same base as SR&ED) 2. Complete Schedule 508 3. File with Ontario corporate return
Annual: file with Ontario corporate return.