SR&ED Refund Estimate

Select Province*

Select Year*

Type of Corporation*

Method

Waive Non-Refunable Provincial ITCs

- Manitoba Only: Under contract with a qualifying research institute?

Taxable Capital

From Prior Year Among all Associated Corporations

Taxable Income

From Prior Year (before any loss carrybacks were applied)

Expenditures

Employee Salaries (enter "0" if none)*

Material Consumed or Transformed

Contractor Expenditures

Third Party Payments

Deductions

Government Assistance (ex. IRAP)

Contracts for SR&ED (non-government assistance and contract payments)

20% of Subcontractor Expenses

Total Provincial Assistance (automatically calculated)

Total Allowable SR&ED Expenditures (Quebec)

Total Allowable Expenditures without Proxy (Line 400)

Total Qualified SR&ED Expenditures For Provincial Calculations

Total Qualified SR&ED Expenditures For Federal Calculations (Line 559)

Breakdown of Tax Credits

Tax Credits

Federal Refundable

Federal Non-Refundable

Provincial Refundable

Provincial Non-Refundable

Total

Estimated Refund

Total Investment Tax Credits

Refundable Investment Tax Credits

Non-Refundable Investment Tax Credits

Provincial Calculations

Province

Refunable

Non-Refunable

Alberta

British Columbia

Manitoba

New Brunswick

Newfoundland and Labrador

Nova Scotia

Ontario

Prince Edward Island

Quebec

Saskatchewan

Northwest Territories

Nunavut

Yukon

Expenditure Limit for OITC

Taxable Income

c

E

F

Excess

Specified captial amount (d)

e

G

Expenditure Limit

Expenditure Limit for CCPC

Part 9

TC - bottom range

Line 398

Part 10

10A

10B

Exp Limit

10C

Generic

Province

Fiscal Year

Yes

2018

No

2019

TBD

2020

Partial

2021

2022

Range

2025

2024

Expenditure limit

2025

2024

Bottom Range

2025

2024

Year Adjusted