# Sr&ed tax credit rate: Sred Credit Rate Table

> 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.

SR&ED Finder · https://sredfinder.com/datasets/sred-credit-rate-table/ · computed 2026-11-08

**Range by jurisdiction:** 3.5 to 20 % (range 3.5 to 20 %; 9 published figures; 8 of 19 sources read publish one).

8 of the 19 named sources read in full publish a figure; 11 publish none, read 7 November 2026.

## By jurisdiction and credit and claimant class

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| jurisdiction Ontario | 5.75 % | 3.5 to 8 % | 2 |
| jurisdiction Alberta | 4,000,000 CAD | 4,000,000 to 4,000,000 CAD | 1 |
| jurisdiction Alberta | 20 % | 20 to 20 % | 1 |
| jurisdiction New Brunswick | 15 % | 15 to 15 % | 1 |
| jurisdiction Newfoundland and Labrador | 15 % | 15 to 15 % | 1 |
| jurisdiction Saskatchewan | 10 % | 10 to 10 % | 1 |
| jurisdiction Quebec | 50,000 CAD | 50,000 to 50,000 CAD | 1 |
| jurisdiction British Columbia | 10 % | 10 to 10 % | 1 |
| credit CRIC base rate | 20 % | 20 to 20 % | 1 |
| credit CRIC enhanced rate | 30 % | 30 to 30 % | 1 |
| claimant class Alberta IEG taxable-capital phase-out | 10,000,000 CAD | 10,000,000 to 10,000,000 CAD | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [Alberta - Innovation Employment Grant](https://www.alberta.ca/innovation-employment-grant) | 10,000,000 CAD | Alberta IEG taxable-capital phase-out | 2026-11-07 |
| [Alberta - Innovation Employment Grant](https://www.alberta.ca/innovation-employment-grant) | 4,000,000 CAD | Alberta | 2026-11-07 |
| [Quebec - tax credit for R&D and commercialisation](https://www.quebec.ca/en/gouvernement/finances-publiques/titre-par-defaut/tax-credit-r-d-commercialization) | 50,000 CAD | Quebec | 2026-11-07 |
| [Revenu Quebec - credit for R&D, innovation and pre-commercialisation (CRIC)](https://www.revenuquebec.ca/fr/salle-de-presse/nouvelles-fiscales/details/2025-07-09/credit-dimpot-pour-la-r-d-linnovation-et-la-precommercialisation/) | 30 % | CRIC enhanced rate | 2026-11-07 |
| [Revenu Quebec - credit for R&D, innovation and pre-commercialisation (CRIC)](https://www.revenuquebec.ca/fr/salle-de-presse/nouvelles-fiscales/details/2025-07-09/credit-dimpot-pour-la-r-d-linnovation-et-la-precommercialisation/) | 20 % | CRIC base rate | 2026-11-07 |
| [Alberta - Innovation Employment Grant](https://www.alberta.ca/innovation-employment-grant) | 20 % | Alberta | 2026-11-07 |
| [CRA - provincial and territorial R&D tax credits](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/provincial-territorial-research-development-tax-credits.html) | 15 % | New Brunswick | 2026-11-07 |
| [CRA - provincial and territorial R&D tax credits](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/provincial-territorial-research-development-tax-credits.html) | 15 % | Newfoundland and Labrador | 2026-11-07 |
| [CRA - Saskatchewan research and development tax credit](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) | 10 % | Saskatchewan | 2026-11-07 |
| [CRA - British Columbia SR&ED tax credit](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) | 10 % | British Columbia | 2026-11-07 |
| [Ontario - Ontario Innovation Tax Credit (OITC)](https://www.ontario.ca/page/ontario-innovation-tax-credit) | 8 % | Ontario | 2026-11-07 |
| [Ontario - Ontario Research and Development Tax Credit (ORDTC)](https://www.ontario.ca/page/ontario-research-and-development-tax-credit) | 3.5 % | Ontario | 2026-11-07 |

## The sentence each figure was read from (12)

- [Alberta - Innovation Employment Grant](https://www.alberta.ca/innovation-employment-grant), read 2026-11-07: "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."
- [Alberta - Innovation Employment Grant](https://www.alberta.ca/innovation-employment-grant), read 2026-11-07: "The grant provides benefits on up to $4 million in annual R&D spending."
- [Quebec - tax credit for R&D and commercialisation](https://www.quebec.ca/en/gouvernement/finances-publiques/titre-par-defaut/tax-credit-r-d-commercialization), read 2026-11-07: "This threshold corresponds to the greater of the following two amounts: $50 000;"
- [Revenu Quebec - credit for R&D, innovation and pre-commercialisation (CRIC)](https://www.revenuquebec.ca/fr/salle-de-presse/nouvelles-fiscales/details/2025-07-09/credit-dimpot-pour-la-r-d-linnovation-et-la-precommercialisation/), read 2026-11-07: "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."
- [Revenu Quebec - credit for R&D, innovation and pre-commercialisation (CRIC)](https://www.revenuquebec.ca/fr/salle-de-presse/nouvelles-fiscales/details/2025-07-09/credit-dimpot-pour-la-r-d-linnovation-et-la-precommercialisation/), read 2026-11-07: "Le taux de base du CRIC est de 20 %."
- [Alberta - Innovation Employment Grant](https://www.alberta.ca/innovation-employment-grant), read 2026-11-07: "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."
- [CRA - provincial and territorial R&D tax credits](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/provincial-territorial-research-development-tax-credits.html), read 2026-11-07: "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."
- [CRA - provincial and territorial R&D tax credits](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/provincial-territorial-research-development-tax-credits.html), read 2026-11-07: "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."
- [CRA - Saskatchewan research and development tax credit](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), read 2026-11-07: "The credit is equal to 10% of eligible expenditures."
- [CRA - British Columbia SR&ED tax credit](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), read 2026-11-07: "The annual non-refundable tax credit is 10% of the SR&ED qualified BC expenditure for that year less the total of:"
- [Ontario - Ontario Innovation Tax Credit (OITC)](https://www.ontario.ca/page/ontario-innovation-tax-credit), read 2026-11-07: "For taxation years that commence after May 31, 2016, the tax credit rate is 8%"
- [Ontario - Ontario Research and Development Tax Credit (ORDTC)](https://www.ontario.ca/page/ontario-research-and-development-tax-credit), read 2026-11-07: "For taxation years that commence after May 31, 2016, the tax credit rate is 3.5%"

## Read in full, publishes no figure

- [CRA - SR&ED tax incentives (programme home)](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program.html), read 2026-10-17: read in full and no accepted figure on the page
- [Department of Finance - reforming and enhancing SR&ED](https://www.canada.ca/en/department-finance/news/2024/12/reforming-and-enhancing-the-scientific-research-and-experimental-development-sred-tax-incentive-program.html), read 2026-09-12: every candidate on the page was refused
- [Province of British Columbia - SR&ED tax credit](https://www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/credits/scientific-research-development), read 2026-09-26: every candidate on the page was refused
- [Province of British Columbia - SR&ED credit FAQs](https://www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/credits/scientific-research-development/faqs), read 2026-09-26: read in full and no accepted figure on the page
- [CRA - Ontario innovation tax credit](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), read 2026-09-12: every candidate on the page was refused
- [CRA - Ontario research and development tax credit](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), read 2026-09-12: every candidate on the page was refused
- [CRA - Manitoba research and development tax credit](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), read 2026-09-19: read in full and no accepted figure on the page
- [CRA - Nova Scotia research and development tax credit](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), read 2026-09-26: read in full and no accepted figure on the page
- [CRA - New Brunswick research and development tax credit](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), read 2026-09-12: read in full and no accepted figure on the page
- [CRA - Newfoundland and Labrador research and development tax credit](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), read 2026-10-03: read in full and no accepted figure on the page
- [CRA - Yukon research and development tax credit](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), read 2026-10-10: read in full and no accepted figure on the page

## 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

## Sources

- [CRA - SR&ED tax incentives (programme home)](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA - provincial and territorial R&D tax credits](https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/provincial-territorial-research-development-tax-credits.html) (the publisher's own terms; quoted for reporting and comment)
- [Department of Finance - reforming and enhancing SR&ED](https://www.canada.ca/en/department-finance/news/2024/12/reforming-and-enhancing-the-scientific-research-and-experimental-development-sred-tax-incentive-program.html) (the publisher's own terms; quoted for reporting and comment)
- [Province of British Columbia - SR&ED tax credit](https://www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/credits/scientific-research-development) (the publisher's own terms; quoted for reporting and comment)
- [Province of British Columbia - SR&ED credit FAQs](https://www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/credits/scientific-research-development/faqs) (the publisher's own terms; quoted for reporting and comment)
- [CRA - British Columbia SR&ED tax credit](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) (the publisher's own terms; quoted for reporting and comment)
- [Ontario - Ontario Innovation Tax Credit (OITC)](https://www.ontario.ca/page/ontario-innovation-tax-credit) (the publisher's own terms; quoted for reporting and comment)
- [Ontario - Ontario Research and Development Tax Credit (ORDTC)](https://www.ontario.ca/page/ontario-research-and-development-tax-credit) (the publisher's own terms; quoted for reporting and comment)
- [CRA - Ontario innovation tax credit](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) (the publisher's own terms; quoted for reporting and comment)
- [CRA - Ontario research and development tax credit](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) (the publisher's own terms; quoted for reporting and comment)
- [Revenu Quebec - credit for R&D, innovation and pre-commercialisation (CRIC)](https://www.revenuquebec.ca/fr/salle-de-presse/nouvelles-fiscales/details/2025-07-09/credit-dimpot-pour-la-r-d-linnovation-et-la-precommercialisation/) (the publisher's own terms; quoted for reporting and comment)
- [Quebec - tax credit for R&D and commercialisation](https://www.quebec.ca/en/gouvernement/finances-publiques/titre-par-defaut/tax-credit-r-d-commercialization) (the publisher's own terms; quoted for reporting and comment)
- [CRA - Manitoba research and development tax credit](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) (the publisher's own terms; quoted for reporting and comment)
- [CRA - Saskatchewan research and development tax credit](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) (the publisher's own terms; quoted for reporting and comment)
- [CRA - Nova Scotia research and development tax credit](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) (the publisher's own terms; quoted for reporting and comment)
- [CRA - New Brunswick research and development tax credit](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) (the publisher's own terms; quoted for reporting and comment)
- [CRA - Newfoundland and Labrador research and development tax credit](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) (the publisher's own terms; quoted for reporting and comment)
- [CRA - Yukon research and development tax credit](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) (the publisher's own terms; quoted for reporting and comment)
- [Alberta - Innovation Employment Grant](https://www.alberta.ca/innovation-employment-grant) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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.

Cite as: "sredfinder.com Sred Credit Rate Table", updated 2026-11-08, https://sredfinder.com/datasets/sred-credit-rate-table/.

CSV: https://sredfinder.com/datasets/sred-credit-rate-table.csv
JSON: https://sredfinder.com/datasets/sred-credit-rate-table.json
Embed (plain HTML, static link back): see https://sredfinder.com/datasets/sred-credit-rate-table/#median