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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? | | |
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Taxable Capital From Prior Year Among all Associated Corporations | | |
Taxable Income From Prior Year (before any loss carrybacks were applied) | | |
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Expenditures |
Employee Salaries (enter "0" if none)* | | |
Material Consumed or Transformed | | |
Contractor Expenditures | | |
Third Party Payments | | |
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Capital Expenditures | | |
Lease Expenditures | | |
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Quebec only (CRIC, tax years beginning after March 25, 2025) Pre-commercialization expenditures: not SR&ED, excluded from the federal calculation |
Pre-commercialization salaries (Quebec) | | |
Pre-commercialization contractor expenditures, arm's length (Quebec) | | |
Pre-commercialization capital expenditures (Quebec) | | |
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Deductions |
Government Assistance (ex. IRAP) | | |
Contracts for SR&ED (non-government assistance and contract payments) | | |
20% of Subcontractor Expenses | | |
Total Provincial Assistance (automatically calculated) | | |
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Total Allowable SR&ED Expenditures (Quebec-old budget) | | |
Total Eligible Expenditures (Quebec CRIC, net of the $50,000 exclusion threshold) | | |
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) | | |
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Breakdown of Tax Credits | | Tax Credits |
Federal Refundable | | |
Federal Non-Refundable | | |
Provincial Refundable | | |
Provincial Non-Refundable | | |
Total | | |
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Estimated Refund |
Total Investment Tax Credits | | |
Refundable Investment Tax Credits | | |
Non-Refundable Investment Tax Credits | | |
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Provincial Calculations |
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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 | | |
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Expenditure Limit for OITC | | |
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| Taxable Income | c |
E | | |
F | Excess | |
Specified captial amount (d) | | |
e | | |
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G | Expenditure Limit | |
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Expenditure Limit for CCPC | | |
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Part 9 | | |
TC - bottom range | | |
| | Line 398 |
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Part 10 | | |
| | 10A |
| | 10B |
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Exp Limit | | 10C |
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Captial Expenditures (federal level only) | Remaining Limit | |
| Above Limit | |
| Cap Exp 35% | |
| Cap Exp 15% | |
| Refundable | |
| Non-Refundable | |
Year Adjusted | | |
| Cap Exp Year Adjusted | |
| Lease Year Adjusted | |
| Quebec CRIC: pre-commercialization share of the credit (not deducted federally) | |
Generic | Province | Fiscal Year |
Yes | | 2018 |
No | | 2019 |
TBD | | 2020 |
Partial | | 2021 |
| | 2022 |
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Range | 2025 | |
| 2024 | |
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Expenditure limit | 2025 | |
| 2024 | |
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Bottom Range | 2025 | |
| 2024 | |
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| Year Adjusted | |