Estimate your SR&ED tax credits.
Choose your province, then enter the costs of the R&D work you’re considering for a claim. Include related grants or other assistance to see how they affect the estimate.
Before you start
Start with your best cost estimate.
Use the development costs you’re considering for a claim. Payroll, contractor invoices, material costs, and funding details can help you make a rough estimate. Cedar confirms the project scope and reconciles the costs when preparing your claim.
This is a planning estimate. It does not assess whether the work qualifies. The calculator uses current rates and the upper provincial rate where a range applies.
Check rates and refundability Look up a claim termYour claimChoose where the R&D work takes place.
Based on a full year with all work in one province. For a different fiscal year or work across multiple provinces, talk to Cedar.
Refundability depends on eligibility and the available expenditure limit, up to $6M.
Official program guidancePeople doing the workGroup people who share the same pay and R&D allocation.
Use the share spent on qualifying SR&ED, rather than all product development. This estimate does not decide eligibility or apply the “all or substantially all” rule.
Project costsEnter the eligible R&D portion, before the 20% contract adjustment.
Include eligible Canadian SR&ED contract costs and qualifying research payments.
Materials consumed or transformed in eligible R&D.
The proxy allowance is 55% of the qualifying salary base, excluding bonuses. It is used to calculate the credit, rather than added to payroll costs.
Grants & assistanceAccount for funding that overlaps with these R&D costs.
Grants, subsidies and other assistance related to these costs. Exclude the provincial credits calculated here.
Allocated grant assistance: $0. The estimate floors qualified costs at zero. Project-specific allocation and timing can change the result.
Calculation assumptionsChoose your federal SR&ED rate.
What this estimate includes
Salaries, contractors, materials and overhead, less related grants. Estimates use the highest provincial rate in each range; Quebec uses 30% after a $50,000 exclusion. Actual credits depend on eligibility.
See the current rates and programme detailsProvincial and territorial rates.
Check each programme’s eligible costs, limits, and conditions alongside the rate.
Reviewed
Scroll across the table to see the rates, expenditure bases, and conditions.
| Province or territory | Headline rate | Expenditure basis | Key conditions |
|---|---|---|---|
| British Columbia | 10% | Qualified BC SR&ED expenditure. | Refundability depends on eligibility and the available expenditure limit, up to $6M. Official guidance |
| Alberta | 8%–20% | Eligible R&D expenditure, up to the available $4M limit. | 8% base rate; up to 20% on incremental spending. The calculator uses 20%, without a spending-history calculation. Official guidance |
| Saskatchewan | 10% | Qualified Saskatchewan R&D expenditure. | Eligible CCPCs: refundable on up to $2M of expenditure. Remaining credit is non-refundable; total annual credit is capped at $1M. Official guidance |
| Manitoba | 15% | Eligible Manitoba R&D expenditure. | Half the ordinary credit is refundable. Qualifying Manitoba research-institution contracts can receive fully refundable treatment. Official guidance |
| Ontario | 8% OITC + 3.5% ORDTC (different bases) | OITC on its eligible base; ORDTC after the OITC adjustment. | OITC is refundable, with an available expenditure limit up to $3M. ORDTC is non-refundable. Eligibility conditions apply. Official guidance |
| Québec | 20%–30% CRIC | Eligible payroll, 50% of qualifying research contracts, and certain capital costs. | 30% on the first $1M above the exclusion, then 20%. The exclusion is at least $50,000 and can be higher with payroll. The calculator uses 30% and the $50,000 minimum. Official guidance |
| New Brunswick | 15% | Eligible New Brunswick R&D expenditure. | Refundable credit. Apply the programme’s expenditure and assistance rules. Official guidance |
| Nova Scotia | 15% | Qualified Nova Scotia R&D expenditure. | Refundable credit, with eligibility and provincial allocation conditions. Official guidance |
| Prince Edward Island | No provincial R&D credit | Federal SR&ED credits may still apply. | The calculator includes federal credits only for this jurisdiction. Official guidance |
| Newfoundland & Labrador | 15% | Eligible Newfoundland and Labrador R&D expenditure. | Refundable. Provincial assistance treatment differs from the federal calculation; received contract payments require an adjustment. Official guidance |
| Yukon | 15%–20% | Eligible Yukon R&D expenditure. | 15%, plus 5% for qualifying Yukon University expenditure. The calculator uses the 20% upper rate. Official guidance |
| Northwest Territories | No territorial R&D credit | Federal SR&ED credits may still apply. | The calculator includes federal credits only for this jurisdiction. Official guidance |
| Nunavut | No territorial R&D credit | Federal SR&ED credits may still apply. | The calculator includes federal credits only for this jurisdiction. Official guidance |
The calculator uses the highest rate in each range. Eligibility and expenditure rules vary by programme. See the CRA overview and official guidance linked above.