Saskatchewan research and development tax credit

You can claim this credit if you have a permanent establishment in Saskatchewan, and if you made eligible expenditures for scientific research and experimental development carried out in Saskatchewan.

The credit is equal to 10% of eligible expenditures incurred after March 31, 2015. This rate was previously 15%.

The credit is based on the sum of the corporation’s eligible expenditures and on any repayments of government assistance that are related to eligible expenditures.

Refundability varies with the period the expenditure is incurred. The unused credit can be carried back 3 tax years and carried forward 10 tax years from the tax year in which you earned the credit. You can renounce the non-refundable credit, in whole or in part, for a qualifying expenditure incurred during the year.

The following table summarizes the eligibility criteria for refund:

  Eligibility criteria for refund of Saskatchewan R&D tax credit
Expenditures incurred Annual expenditures Non-CCPCs CCPCs
After March 31, 2017  $1 million or less  non-refundable  refundable 
After March 31, 2017  more than $1 million
up to $10 million 
non-refundable  non-refundable 
After March 31, 2015, and
before April 1, 2017 
no limit non-refundable non-refundable
After March 31, 2012, and
before April 1, 2015
$3 million or less non-refundable refundable
After March 31, 2012, and
before April 1, 2015
more than $3 million non-refundable non-refundable
After March 18, 2009, and
before April 1, 2012
no limit refundable refundable
Before March 19, 2009 no limit non-refundable non-refundable

Effective April 1, 2017, the following apply:

  • Canadian-controlled private corporations (CCPCs) are eligible for a refundable tax credit on the first $1 million of qualifying expenditures
  • qualifying expenditures that are more than this annual limit, and those incurred by non-CCPCs, are eligible for a non-refundable credit
  • a yearly maximum of $10 million for total qualifying expenditures is set for refundable and non-refundable tax credits

For qualifying expenditures incurred after March 31, 2015, and before April 1, 2017, the whole credit is non-refundable. 

For qualifying expenditures incurred after March 31, 2012, and before April 1, 2015:

  • The tax credit is refundable only for CCPCs, up to a maximum annual limit of $3 million in qualifying expenditures
  • Qualifying expenditures that are more than the annual limit for CCPCs, and all qualifying expenditures incurred by other corporations, are eligible for a non-refundable tax credit

For qualifying expenditures made after March 18, 2009, and before April 1, 2012, the credit is fully refundable for all corporations.

For qualifying expenditures made before March 19, 2009, the whole credit is non-refundable for all corporations. 

Claiming the credit

File a completed Schedule 403, Saskatchewan Research and Development Tax Credit. For more details, see the schedule.

On line 645 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of the refundable credit you are claiming.

On line 631 of Schedule 5, enter the amount of the non-refundable credit you are claiming.

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