Stacking
Can you stack BC Scientific Research and Experimental Development Tax Credit and Provincial R&D Tax Credits?
Yes. BC Scientific Research and Experimental Development Tax Credit and Provincial R&D Tax Credits can be combined. They fund different things, so the trick is simple: apply to each separately and never claim the same dollar twice.
01/Tax Credit
BC Scientific Research and Experimental Development Tax Credit
10% of eligible BC R&D expenditures
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.
Who qualifies: incorporated; British Columbia; all industries
02/Tax Credit
Provincial R&D Tax Credits
3.5–30% of eligible R&D costs
Most provinces offer their own R&D tax credits on top of the federal SR&ED credit. Ontario, Quebec, BC, and Alberta all have programs that can significantly reduce the net cost of innovation.
Who qualifies: incorporated; Ontario, British Columbia, Alberta, Quebec, Nova Scotia; all industries
How to stack them
- 01Confirm you meet each program's eligibility on its own. BC Scientific Research and Experimental Development Tax Credit and Provincial R&D Tax Credits are assessed separately.
- 02Apply to each program through its own application. There is no combined form.
- 03Allocate distinct costs to each program. You cannot claim the same dollar of expense under both, but you can fund different parts of the same project.
- 04Track both deadlines and keep the paperwork separated, so each claim stands on its own.
Stacking rules vary by program and change over time. Confirm the current rules with each program, or take the quiz and we will flag the combinations you qualify for.