Ontario Research and Development Tax Credit

Canada Revenue Agency (CRA), Government of Canada • Applies only to: Ontario

If your corporation has invested in research and development, you could receive a non-refundable tax credit of 3.5% for the cost of your scientific research and experimental development expenditures.


  • Corporations that are not exempt from Ontario corporate income tax
  • Ontario corporations with no exempt income

Eligible corporations can use this credit to reduce the amount they owe in corporate taxes.

Other conditions apply.

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