Stacking
Can you stack Provincial R&D Tax Credits and Saskatchewan R&D Tax Credit?
Yes. Provincial R&D Tax Credits and Saskatchewan R&D Tax Credit 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
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
02/Tax Credit
Saskatchewan R&D Tax Credit
10% of eligible R&D expenditures
Refundable 10% provincial tax credit for SMBs conducting R&D in Saskatchewan. Stacks with federal SR&ED. Particularly valuable for ag-tech and resource-tech businesses.
Who qualifies: incorporated; Saskatchewan; all industries
How to stack them
- 01Confirm you meet each program's eligibility on its own. Provincial R&D Tax Credits and Saskatchewan R&D Tax Credit 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.
More combinations
BC Scientific Research and Experimental Development Tax Credit + Provincial R&D Tax CreditsProvincial R&D Tax Credits + Ontario Innovation Tax Credit (OITC)Provincial R&D Tax Credits + Ontario Research and Development Tax Credit (ORDTC)Provincial R&D Tax Credits + Quebec R&D Tax Credit (RS&DE)NRC Industrial Research Assistance Program (IRAP) + Saskatchewan R&D Tax Credit