{ "name": "sredfinder.com Sred Credit Rate Table", "title": "Sred Credit Rate Table", "url": "https://sredfinder.com/datasets/sred-credit-rate-table/", "csv": "https://sredfinder.com/datasets/sred-credit-rate-table.csv", "markdown": "https://sredfinder.com/datasets/sred-credit-rate-table/index.md", "computed_at": "2026-11-08", "license": "https://sredfinder.com/terms", "headline": "The Sred Credit Rate Table carries 9 published figures read from 7 sources' own pages; the 7 published figures given by jurisdiction run from 3.50 to 20 percent, read 7 November 2026.", "quotes": [ "The Sred Credit Rate Table carries 9 published figures read from 7 sources' own pages; the 7 published figures given by jurisdiction run from 3.50 to 20 percent, read 7 November 2026.", "8 of the 19 named sources read in full publish a figure; 11 publish none, read 7 November 2026.", "Sred Credit Rate Table, jurisdiction Ontario: median 5.75 percent across 2 sources, read 7 November 2026.", "Sred Credit Rate Table, jurisdiction Alberta: median 4,000,000 CAD across 1 source, read 7 November 2026.", "Sred Credit Rate Table, jurisdiction Alberta: median 20 percent across 1 source, read 7 November 2026.", "Sred Credit Rate Table, jurisdiction New Brunswick: median 15 percent across 1 source, read 7 November 2026.", "Sred Credit Rate Table, jurisdiction Newfoundland and Labrador: median 15 percent across 1 source, read 7 November 2026.", "Sred Credit Rate Table, jurisdiction Saskatchewan: median 10 percent across 1 source, read 7 November 2026.", "Sred Credit Rate Table, jurisdiction Quebec: median 50,000 CAD across 1 source, read 7 November 2026.", "Sred Credit Rate Table, jurisdiction British Columbia: median 10 percent across 1 source, read 7 November 2026.", "Sred Credit Rate Table, credit CRIC base rate: median 20 percent across 1 source, read 7 November 2026.", "Sred Credit Rate Table, credit CRIC enhanced rate: median 30 percent across 1 source, read 7 November 2026.", "Sred Credit Rate Table, claimant class Alberta IEG taxable-capital phase-out: median 10,000,000 CAD across 1 source, read 7 November 2026." ], "citation": "\"sredfinder.com Sred Credit Rate Table\", updated 2026-11-08, https://sredfinder.com/datasets/sred-credit-rate-table/.", "changed_since": null, "national": { "unit": "%", "n": 9, "median": 15, "min": 3.5, "max": 30, "p25": 9, "p75": 20, "mean": 14.6111, "units": { "%": 9, "CAD": 3 }, "published_sources": 8, "named_sources": 19, "read_sources": 19, "not_published": 11, "published_share": 0.421 }, "by_axis": { "jurisdiction": { "Ontario": { "%": { "n": 2, "median": 5.75, "min": 3.5, "max": 8, "p25": null, "p75": null, "mean": 5.75 } }, "Alberta": { "CAD": { "n": 1, "median": 4000000, "min": 4000000, "max": 4000000, "p25": 4000000, "p75": 4000000, "mean": 4000000 }, "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "New Brunswick": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "Newfoundland and Labrador": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "Saskatchewan": { "%": { "n": 1, "median": 10, "min": 10, "max": 10, "p25": 10, "p75": 10, "mean": 10 } }, "Quebec": { "CAD": { "n": 1, "median": 50000, "min": 50000, "max": 50000, "p25": 50000, "p75": 50000, "mean": 50000 } }, "British Columbia": { "%": { "n": 1, "median": 10, "min": 10, "max": 10, "p25": 10, "p75": 10, "mean": 10 } } }, "credit": { "CRIC base rate": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "CRIC enhanced rate": { "%": { "n": 1, "median": 30, "min": 30, "max": 30, "p25": 30, "p75": 30, "mean": 30 } } }, "claimant class": { "Alberta IEG taxable-capital phase-out": { "CAD": { "n": 1, "median": 10000000, "min": 10000000, "max": 10000000, "p25": 10000000, "p75": 10000000, "mean": 10000000 } } } }, "rows": [ { "source": "Ontario - Ontario Innovation Tax Credit (OITC)", "url": "https://www.ontario.ca/page/ontario-innovation-tax-credit", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "jurisdiction": "Ontario" }, "retrieved_at": "2026-11-07", "quote": "For taxation years that commence after May 31, 2016, the tax credit rate is 8%", "source_class": "primary-government", "text_sha256": "5901d2b26121fdff3ede2444f897bc761098bc42b7f7affd295bf4a5f062b6ad" }, { "source": "Revenu Quebec - credit for R&D, innovation and pre-commercialisation (CRIC)", "url": "https://www.revenuquebec.ca/fr/salle-de-presse/nouvelles-fiscales/details/2025-07-09/credit-dimpot-pour-la-r-d-linnovation-et-la-precommercialisation/", "figure": "20 %", "value": 20, "unit": "%", "vat": null, "axis": { "credit": "CRIC base rate" }, "retrieved_at": "2026-11-07", "quote": "Le taux de base du CRIC est de 20 %.", "source_class": "primary-government", "text_sha256": "268ecf1f3e70c6df3d8a655574a16207d0bbe784986193f1e78143d434cc88f9" }, { "source": "Revenu Quebec - credit for R&D, innovation and pre-commercialisation (CRIC)", "url": "https://www.revenuquebec.ca/fr/salle-de-presse/nouvelles-fiscales/details/2025-07-09/credit-dimpot-pour-la-r-d-linnovation-et-la-precommercialisation/", "figure": "30 %", "value": 30, "unit": "%", "vat": null, "axis": { "credit": "CRIC enhanced rate" }, "retrieved_at": "2026-11-07", "quote": "Ce taux peut être majoré à 30 % à l'égard d'un maximum de 1 million de dollars de dépenses relatives à des activités de R-D ou à des activités de précommercialisation d'une société admissible qui excèdent le montant du seuil d'exclusion applicable, et ce, sans égard à son actif.", "source_class": "primary-government", "text_sha256": "268ecf1f3e70c6df3d8a655574a16207d0bbe784986193f1e78143d434cc88f9" }, { "source": "Alberta - Innovation Employment Grant", "url": "https://www.alberta.ca/innovation-employment-grant", "figure": "$4 million", "value": 4000000, "unit": "CAD", "vat": null, "axis": { "jurisdiction": "Alberta" }, "retrieved_at": "2026-11-07", "quote": "The grant provides benefits on up to $4 million in annual R&D spending.", "source_class": "primary-government", "text_sha256": "9338f0b450d3fcddf797f9b706d999c19b937ac812075f010344ad252665d82a" }, { "source": "CRA - provincial and territorial R&D tax credits", "url": "https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/provincial-territorial-research-development-tax-credits.html", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "jurisdiction": "New Brunswick" }, "retrieved_at": "2026-11-07", "quote": "The New Brunswick R&D tax credit is administered by the Canada Revenue Agency and is fully refundable at the rate of 15% on eligible expenditures incurred after December 31, 2002.", "source_class": "primary-government", "text_sha256": "8f363878fb1116a903e30b7ff6c6e61b86055be680498781a62b25d4d2c83dc8" }, { "source": "CRA - provincial and territorial R&D tax credits", "url": "https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/provincial-territorial-research-development-tax-credits.html", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "jurisdiction": "Newfoundland and Labrador" }, "retrieved_at": "2026-11-07", "quote": "The Newfoundland and Labrador R&D tax credit is administered by the Canada Revenue Agency and is fully refundable at the rate of 15% of eligible expenditures.", "source_class": "primary-government", "text_sha256": "8f363878fb1116a903e30b7ff6c6e61b86055be680498781a62b25d4d2c83dc8" }, { "source": "CRA - Saskatchewan research and development tax credit", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/saskatchewan-provincial-corporation-tax/saskatchewan-research-development-tax-credit.html", "figure": "10%", "value": 10, "unit": "%", "vat": null, "axis": { "jurisdiction": "Saskatchewan" }, "retrieved_at": "2026-11-07", "quote": "The credit is equal to 10% of eligible expenditures.", "source_class": "primary-government", "text_sha256": "98f72869f03a7a317659f8aa51813267a7d8c52602b257238ef760ed29b0fe3c" }, { "source": "Ontario - Ontario Research and Development Tax Credit (ORDTC)", "url": "https://www.ontario.ca/page/ontario-research-and-development-tax-credit", "figure": "3.5%", "value": 3.5, "unit": "%", "vat": null, "axis": { "jurisdiction": "Ontario" }, "retrieved_at": "2026-11-07", "quote": "For taxation years that commence after May 31, 2016, the tax credit rate is 3.5%", "source_class": "primary-government", "text_sha256": "5e44c2ecf4d1bcc5c7367ff61df7b81d57f08fa861aa2001e3d86fbd070db002" }, { "source": "Quebec - tax credit for R&D and commercialisation", "url": "https://www.quebec.ca/en/gouvernement/finances-publiques/titre-par-defaut/tax-credit-r-d-commercialization", "figure": "$50 000", "value": 50000, "unit": "CAD", "vat": null, "axis": { "jurisdiction": "Quebec" }, "retrieved_at": "2026-11-07", "quote": "This threshold corresponds to the greater of the following two amounts: $50 000;", "source_class": "primary-government", "text_sha256": "894cb7ed54f49e1feb3dc6fdc7733d7236c13c32716c2cd4227d5c1dc4cf5735" }, { "source": "CRA - British Columbia SR&ED tax credit", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/british-columbia-provincial-corporation-tax/british-columbia-scientific-research-experimental-development-tax-credit.html", "figure": "10%", "value": 10, "unit": "%", "vat": null, "axis": { "jurisdiction": "British Columbia" }, "retrieved_at": "2026-11-07", "quote": "The annual non-refundable tax credit is 10% of the SR&ED qualified BC expenditure for that year less the total of:", "source_class": "primary-government", "text_sha256": "b314d505e4486435acfe8eaeba51f16621c5a2ddb49660baf92080679663ba80" }, { "source": "Alberta - Innovation Employment Grant", "url": "https://www.alberta.ca/innovation-employment-grant", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "jurisdiction": "Alberta" }, "retrieved_at": "2026-11-07", "quote": "The Innovation Employment Grant encourages economic growth by supporting small and medium-sized businesses that invest in research and development (R&D) with a grant worth up to 20% of qualifying expenditures.", "source_class": "primary-government", "text_sha256": "9338f0b450d3fcddf797f9b706d999c19b937ac812075f010344ad252665d82a" }, { "source": "Alberta - Innovation Employment Grant", "url": "https://www.alberta.ca/innovation-employment-grant", "figure": "$10 million", "value": 10000000, "unit": "CAD", "vat": null, "axis": { "claimant class": "Alberta IEG taxable-capital phase-out" }, "retrieved_at": "2026-11-07", "quote": "The grant will phase out incrementally for firms with between $10 million and $50 million in taxable capital to ensure the support targets small and medium-sized companies.", "source_class": "primary-government", "text_sha256": "9338f0b450d3fcddf797f9b706d999c19b937ac812075f010344ad252665d82a" } ], "not_published": [ { "source": "CRA - SR&ED tax incentives (programme home)", "url": "https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program.html", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "Department of Finance - reforming and enhancing SR&ED", "url": "https://www.canada.ca/en/department-finance/news/2024/12/reforming-and-enhancing-the-scientific-research-and-experimental-development-sred-tax-incentive-program.html", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "Province of British Columbia - SR&ED tax credit", "url": "https://www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/credits/scientific-research-development", "retrieved_at": "2026-09-26", "reason": "every candidate on the page was refused" }, { "source": "Province of British Columbia - SR&ED credit FAQs", "url": "https://www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/credits/scientific-research-development/faqs", "retrieved_at": "2026-09-26", "reason": "read in full and no accepted figure on the page" }, { "source": "CRA - Ontario innovation tax credit", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/ontario-provincial-corporation-tax/ontario-innovation-tax-credit.html", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "CRA - Ontario research and development tax credit", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/ontario-provincial-corporation-tax/ontario-research-development-tax-credit.html", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "CRA - Manitoba research and development tax credit", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/manitoba-provincial-corporation-tax/manitoba-research-development-tax-credit.html", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "CRA - Nova Scotia research and development tax credit", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/nova-scotia-provincial-corporation-tax/nova-scotia-research-development-tax-credit.html", "retrieved_at": "2026-09-26", "reason": "read in full and no accepted figure on the page" }, { "source": "CRA - New Brunswick research and development tax credit", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/new-brunswick-provincial-corporation-tax/new-brunswick-research-development-tax-credit.html", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "CRA - Newfoundland and Labrador research and development tax credit", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/newfoundland-labrador-provincial-corporation-tax/newfoundland-labrador-research-development-tax-credit.html", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "CRA - Yukon research and development tax credit", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/yukon-territorial-corporation-tax/yukon-research-development-tax-credit.html", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program.html", "label": "CRA - SR&ED tax incentives (programme home)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/provincial-territorial-research-development-tax-credits.html", "label": "CRA - provincial and territorial R&D tax credits", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/department-finance/news/2024/12/reforming-and-enhancing-the-scientific-research-and-experimental-development-sred-tax-incentive-program.html", "label": "Department of Finance - reforming and enhancing SR&ED", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/credits/scientific-research-development", "label": "Province of British Columbia - SR&ED tax credit", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/credits/scientific-research-development/faqs", "label": "Province of British Columbia - SR&ED credit FAQs", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/british-columbia-provincial-corporation-tax/british-columbia-scientific-research-experimental-development-tax-credit.html", "label": "CRA - British Columbia SR&ED tax credit", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ontario.ca/page/ontario-innovation-tax-credit", "label": "Ontario - Ontario Innovation Tax Credit (OITC)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ontario.ca/page/ontario-research-and-development-tax-credit", "label": "Ontario - Ontario Research and Development Tax Credit (ORDTC)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/ontario-provincial-corporation-tax/ontario-innovation-tax-credit.html", "label": "CRA - Ontario innovation tax credit", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/ontario-provincial-corporation-tax/ontario-research-development-tax-credit.html", "label": "CRA - Ontario research and development tax credit", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenuquebec.ca/fr/salle-de-presse/nouvelles-fiscales/details/2025-07-09/credit-dimpot-pour-la-r-d-linnovation-et-la-precommercialisation/", "label": "Revenu Quebec - credit for R&D, innovation and pre-commercialisation (CRIC)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.quebec.ca/en/gouvernement/finances-publiques/titre-par-defaut/tax-credit-r-d-commercialization", "label": "Quebec - tax credit for R&D and commercialisation", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/manitoba-provincial-corporation-tax/manitoba-research-development-tax-credit.html", "label": "CRA - Manitoba research and development tax credit", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/saskatchewan-provincial-corporation-tax/saskatchewan-research-development-tax-credit.html", "label": "CRA - Saskatchewan research and development tax credit", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/nova-scotia-provincial-corporation-tax/nova-scotia-research-development-tax-credit.html", "label": "CRA - Nova Scotia research and development tax credit", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/new-brunswick-provincial-corporation-tax/new-brunswick-research-development-tax-credit.html", "label": "CRA - New Brunswick research and development tax credit", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/newfoundland-labrador-provincial-corporation-tax/newfoundland-labrador-research-development-tax-credit.html", "label": "CRA - Newfoundland and Labrador research and development tax credit", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/yukon-territorial-corporation-tax/yukon-research-development-tax-credit.html", "label": "CRA - Yukon research and development tax credit", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.alberta.ca/innovation-employment-grant", "label": "Alberta - Innovation Employment Grant", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 8 of the 19 named sources that could be read published a usable figure; 11 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 9 figures, never sentences; 66 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per credit, each rate, expenditure limit, refundability and eligible-claimant class quoted verbatim from the authority with its effective date; across the rows the figures nobody publishes in one place: the total credit a claimant at a given province, company type and spend actually earns once federal and provincial stack, the ranking of provinces by combined effective rate, and changed-since - which in 2026 is the whole story, because Bill C-15 moved the federal enhanced limit from $3m to $6m and Quebec replaced its RS&DE credits with the CRIC", "embed": "

3.50 to 20 percent

7 of 9 published figures (jurisdiction), Sred Credit Rate Table, across 7 sources, read 7 November 2026

Source: sredfinder.com Sred Credit Rate Table
" }