Saskatchewan research and development tax credit

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

The credit is equal to 10% of eligible expenditures. For expenditures incurred before April 1, 2015, this rate was 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. Any unused non-refundable 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 an eligible expenditure incurred during the year.

Effective April 1, 2017, the following apply:

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

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

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

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.

Forms and publications

Government partners

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