SR&ED and Agriculture: Hidden Tax Credits from Levy and Check-Off

SR&ED and Agriculture: Hidden Tax Credits from Levy and Check-Off

Hidden Tax Credits from Levy and Check-Off Fees

How do I apply?

The Scientific Research and Experimental Development (SR&ED) tax credit is a federal government program administered by the Canada Revenue Agency (CRA) that encourages research and development by providing tax-based incentives for a wide range of industries including agriculture.

Conventionally, businesses may benefit from the SR&ED tax credits if they are engaged in R&D activities that advance knowledge regarding science and technology. However, if you are paying (non-refunded) service fees (i.e. levy or check-off) to an eligible third-party organization, you may be eligible for the SR&ED tax credit for the service fee payments.

How does it work?

The SR&ED tax credit can be earned on the annual portion of the producers’ service fees (levy or check-off) which were paid to an approved research entity for carrying out eligible R&D as determined by CRA.

The SR&ED tax credit is applicable to 80% of the annual portion of the producers’ service fees (levy or check-off) that were invested in eligible R&D at a CRA approved research facility. Farmers can calculate their total R&D contribution by referring to their sales receipts, which show the levy or check-off allocation. Fifteen percent of the applicable R&D expenditure is eligible to earn an SR&ED tax credit for individuals, rising to 35% for corporations that are considered Canadian controlled private corporations by CRA (see example calculations below)..

How to File

Investment tax credits may be claimed by filing form T2038(IND) for farm individuals or T2SCH31 for farm corporations.  Growers who contribute to the check-off or levy and do not request a refund of the check-off or levy are eligible to receive SR&ED tax credits.

For the examples below a grower contributed $10,000 in levy contributions and 20% of this was eligible for SR&ED tax credits.

T2038(IND)

$10,000 x 20% = $2,000

$2,000 x 80% = $1,600

Once this number is put into line 67130 it is multiplied by 15%.

$1,600 x 15% = $240

With this example, the total federal refundable credit is $240.

T2SCH31

$10,000 x 20% = $2,000

$2,000 x 80% = $1,600

Once this number is put into line 103 it is put into Part 8 lines 350 and 380.  Next it goes to Part 11 line 420 and multiplied by 35%.

$1,600 x 35% = $560

With this example, the total federal refundable credit is $560.

Further information for specific provinces is provided below.

Alberta

Examples of R&D allocation in levy fees for Alberta over the past few years are shown below. Note that Alberta does not currently offer provincial SR&ED tax credits in addition to the federal program.

% R&D in Levy Fees

201520162017201820192020202120222023
FedFedFedFedFedFedFedFedFed
Wheat20%20%21%17%31%31%32%74%Not yet released.
Barley17%21%17%7%13%7%12%11%Not yet released.
Canola11.88%9.77%14.32%17.43%23.69%21.3%14.59%20.93%12.49%
Oat16.5%17.9%11.8%14.3%10.9%8.4%8.9%13.9%Not yet released.
Pulse18.5%21%13.7%31.4%32.5%19.5%18.1%25.9%Not yet released.

Any amounts without a link were generated from links that are no longer active; however, we have kept the information in this table to preserve it for historical purposes.

Organizations

Alberta Grains Commission (Wheat & Barley)

The mission of the Alberta Grains Commission (AGC) is:

“To increase the long-term economic sustainability of Alberta wheat farmers through innovative research, market development, policy advocacy, farm business management, agronomy and extension.” 1

The check-off for wheat is currently $1.09 per metric tonne and the check-off for barley is currently $1.20 per metric tonne.2

[in 2022] Wheat producers who pay check-off through the Alberta Wheat Commission (AWC) and do not request a refund are eligible for a 74 per cent tax credit through the Scientific Research and Experimental Development Fund (SR&ED) program for their investment in wheat research and development (R&D) projects. For example, producers who paid $100 in check-off to AWC in 2022 would earn $74 in tax credit.3

[in 2022] Barley producers who pay check-off through Alberta Barley and do not request a refund are eligible for an 11 per cent tax credit through the Scientific Research and Experimental Development Fund (SR&ED) program for their investment in barley research and development (R&D) projects. For example, producers who paid $100 in check-off to Alberta Barley in 2022 would earn $11 in tax credit.4

Alberta Canola Producers Commission

The mission of Alberta Canola Producers Commission (ACPC) is:

“To support the long-term success of canola farmers in Alberta through research, extension, consumer engagement, and advocacy.”5

Canola farmers pay a refundable $1.00 per tonne service charge when they sell their canola to fund the ACPC.6

The tax credit rate for canola producers in Alberta for 2022 is 20.93 percent.7

Alberta Oat Growers Commission – Part of the Prairie Oat Growers Association (POGA)

Alberta Oat Growers Commission (AOGC) was established in 2012 and is part of the Prairie Oat Growers Association (POGA).

The mission of the Prairie Oat Growers Association (POGA) is:

“Optimize oats as a competitive crop and increase grower profitability through the grower supported levy which directs and funds research, helps develop new markets and products for oats, influences policy, and builds partnerships with the oat industry around the world to better serve the Western Canadian oat grower.”8

Farmers who pay 50 cents per tonne levy on their oats are members of the AOGC.9

For 2022, Alberta producers may claim 13.9% of their levy contributions as a qualifying SR&ED expenditure on their federal tax return.10

Alberta Pulse Growers Commission

The mission of Alberta Pulse Growers Commission (APGC) is to:

“Lead through innovation and collaboration to add value for Alberta’s pulse farmers.”11

APG collects a refundable levy based on 0.75 per cent of the cash sale on pulse crops sold in the province.12

The SR&ED tax credit can be earned on the portion of the producers’ service fees which were paid to an approved research entity as determined by the Canada Revenue Agency. Each year a percentage of the Alberta Pulse Growers investment into research is calculated for the percent eligible for that tax year.13

Saskatchewan

In addition to federal SR&ED tax credits, Saskatchewan has additional tax credits available through the Saskatchewan Research and Development Tax Credit program. 14  

This provincial credit may be claimed by filing form T2SCH403.

For example, if a grower contributed $10,000 in levy contributions and 20% of those were eligible for SR&ED tax credits then the process for line 216 would look like:

$10,000 x 20% = $2,000

Once this number is put into line 216 it is put into line 219.  Next, it is multiplied by 10% and put into line 221.

$2,000 x 10% = $200

With this example, the total refundable credit from Saskatchewan is $200.

This is then added to the federal tax credit example from above.

$200 + $560 = $760 total refundable tax credits

% R&D in Levy Fees

Examples of R&D allocation in levy fees for Saskatchewan over the past few years are shown below.

20152016201720182019202020212022
Fed/ProvFed/ProvFed/ProvFed / ProvFed / ProvFed / ProvFed / ProvFed / Prov
Wheat3.34% / 2.36% 19.07% / 17.55% N/A21.25% / 18.11%28.92% / 20.74%38.33% / 23.95%67.93% / 48.97%79.85% / 55.27%
BarleyN/AN/AN/A7.97% / 17.64%15.9% / N/A22.7%/ 12.7%45.9%/ 23.1%72.2%/ 42.7%
CanolaN/AN/AN/A32% / 26%36% / 23%Unavailable26.2%/ 17.3%39.3%/ 25.7%
Oat22.2% / 0%24.5% / 0%31.1% / 0%27.1% / 0%30.5% / N/A20.8%/ N/A19.2%/ N/A31.0%/ N/A
PulseN/AN/AN/A40% / 45%40% / 45%12% / 11%Not Released21% / 20%
FlaxN/AN/AN/A38.4% / 36.8%63.4% / 62%50.6% / 45%Not Released58.6% / 54%
Canaryseed26% / 0% 43% / 0% 38% / 0%17% / 0%53% / N/A38%/ N/A45%/ 40%60%/ 52%
Mustard19% / 0%26% / 0%19% / 0%23% / 0%Not ReleasedNot ReleasedNot ReleasedNot Released

Any amounts without a link were generated from links that are no longer active; however, we have kept the information in this table to preserve it for historical purposes.

Organizations

Saskatchewan Wheat Development Commission 

The mission of the Saskatchewan Wheat Development Commission (Sask Wheat):

“Sask Wheat will provide leadership in identifying and supporting research, market development, and advocacy to maximize profitable and sustainable wheat production for Saskatchewan farmers.”15

Check-off collection became mandatory on August 1, 2013. The check-off rate for wheat grown in the province is $1.00 per net tonne.16

For the crop year ending July 31, 2022, producers may claim 79.85% of their levy contributions as a qualifying SR&ED expenditure on their federal tax return.

In addition, farm corporations may also claim 55.27% of their levy contributions as a qualifying expenditure towards the Saskatchewan Research and Development Tax Credit program. 17

Saskatchewan Barley Development Commission 

The mission of the Saskatchewan Barley Development Commission (SaskBarley):

“To identify, develop and support research, market development, and extension initiatives that establish long-term, profitable and sustainable barley production for Saskatchewan producers.”18

Saskatchewan’s barley levy became mandatory August 1, 2013. The levy is $1.06 per net tonne.19

For the crop year ending July 31, 2022, producers may claim 72.2% of their levy contributions as a qualifying SR&ED expenditure on their federal tax return20

Saskatchewan Canola Development Commission 

The mission of the Saskatchewan Canola Development Commission (SaskCanola) is:

“To provide value to canola producers through research, advocacy, and market development.”21

A 75 cent ($0.75) per tonne levy on Saskatchewan produced canola is collected by buyers at the time of sale and then forwarded to SaskCanola.22 SaskCanola uses this levy to explore canola markets, research to benefit canola producers, and communication programs.23

For the 2022 crop/tax year, 39.3% of producers’ levy is eligible for the federal SR&ED tax credit.
In addition, farm corporations may also claim 25.7% of their levy contributions as a qualifying expenditure towards the SR&D tax credit program for the 2022 crop/tax year.24

Saskatchewan Oat Development Commission – Part of the Prairie Oat Growers Association (POGA)

The mission of the Prairie Oat Growers Association (POGA) is:

“Optimize oats as a competitive crop and increase grower profitability through the grower supported levy which directs and funds research, helps develop new markets and products for oats, influences policy, and builds partnerships with the oat industry around the world to better serve the Western Canadian oat grower.”8

The Saskatchewan Oat Development Commission (SaskOats) was established by the provincial government in 2006 to begin collecting a 50 cents per tonne levy on all Saskatchewan-grown oats marketed commercially.26

For 2022, Saskatchewan producers may claim 31.0% of their levy contributions as a qualifying SR&ED expenditure on their federal tax return.27

Saskatchewan Pulse Growers

The mission of Saskatchewan Pulse Growers (SPG) is “to provide leadership and create opportunities for profitable growth for Saskatchewan pulses”.28

A 0.67% levy on the gross value of pulse crops sold is deducted at the point of sale by the buyer, assembler, or processor who purchases the crop from the farmer. This levy applies to all crops listed in SPG’s regulations, with the most commonly grown being peas, lentils, chickpeas, faba beans, dry beans, and soybeans grown in Saskatchewan and is remitted to SPG to fund research, market development, communications, market access, and more. The levy rate was lowered to 0.67% on August 1, 2016, down from 1.0% collected prior (2003–2016).29

For the 2021/22 crop year ending August 31, 2022, 21% of the Saskatchewan pulse levy qualifies for the federal SR&ED tax credit and 20% for the Saskatchewan Provincial SR&ED tax credit.30

Saskatchewan Flax Development Commission 

The mission of the Saskatchewan Flax Development Commission (SaskFlask) is:

“To lead, promote, and enhance the production, value-added processing and utilization of Saskatchewan flax.”31

There is a mandatory flax check-off of $2.36 per tonne of seed and $0.50 per tonne of straw; this is refundable and supports research, communication, and market facilitation for Saskatchewan’s flax industry.32

For the crop year ending July 31, 2022 the federal SR&ED tax credit for levy-paying flax producers is 58.6%.

For the crop year ending July 31, 2022 the Saskatchewan Provincial SR&ED tax credit for levy-paying flax producers is 54.0%.33

Canary Seed Development Commission of Saskatchewan

Canary Seed Development Commission of Saskatchewan (CSDCS) has a mandatory levy of $2.50 per tonne which is refundable.34

For the 2021-22 year ending July 31, 2022, Canary seed producers may claim 60 per cent of their checkoff contributions as a qualifying SR&ED expenditure on their federal tax return.

In addition, farm corporations may also claim 52 per cent of their levy contributions as a qualifying expenditure towards the Saskatchewan Research and Development Tax Credit program.35

Saskatchewan Mustard Development Commission 

The mission of the Saskatchewan Mustard Development Commission (SaskMustard) is:

“to grow the mustard industry for the benefit of producers”36

There is a mandatory, but refundable levy of 0.5 per cent of the gross sales.37 The mustard levy allows SaskMustard to fund research, communications and market development programs; the goal is to improve yields, decrease input costs, increased demand and create an overall better product.38

For 2018, Saskatchewan mustard producers may claim 23% of their checkoff contributions as a qualifying SR&ED expenditure on their federal tax return.39 

Manitoba

Manitoba does not currently offer additional SR&ED investment tax incentives in addition to the federal SR&ED investment tax credits.

% R&D in Levy Fees

201520162017201820192020202120222023
FedFedFedFedFedFedFedFedFed
Wheat/BarleyN/AN/AN/A11%22%18.42%33.44%52.07%32.03%
Canola5.66%11.14%13.5%13.70%13.5%14.6%14.7%14.2%15.2%
Oat18.9%19.7%23.6%17.1%35.4%39.7%19.5%22.4%Not yet released
Pulse37.57%32.46%48.42%40.05%73.68%34.67%23.82%26.37%Not yet released
Flax44%48%N/A32.61%12.81%33.44%33.44%52.07%32.03%
CornN/AN/AN/A25%25%8.43%33.44%52.07%32.03%
SunflowerN/AN/AN/AN/AN/AN/A34.44%52.07%32.03%

Any amounts without a link were generated from links that are no longer active; however, we have kept the information in this table to preserve it for historical purposes.

Organizations

Manitoba Crop Alliance

In August 2020, Manitoba Wheat and Barley Growers Association (MWBGA), Manitoba Corn Growers Association (MCGA), Manitoba Winter Cereals, Inc. (WCMI), Manitoba Flax Growers Association (MFGA) and the National Sunflower Association of Canada (NSAC), combined to create the Manitoba Crop Alliance (MCA).40

The mission of the Manitoba Crop Alliance reads:

“For every levy dollar we collect, we maximize these resources into meaningful, independent research, valuable knowledge and targeted advocacy.”41

MCA received its designation regulation to collect a mandatory check-off from all sales of spring wheat, winter wheat, barley, corn, sunflower and flax in Manitoba starting on Aug. 1, 2020. The check-off amounts are unchanged from what was in place with the five previously existing organizations and the check-off remains refundable.42

Crop Type Check-Off Amount
Corn ½ of 1% of sales
Flax ½ of 1% of sales for flax and solin seed
1% of sales for flax and solin straw
Sunflower ½ of 1% of sales
Spring Wheat $1.00/tonne
Winter Wheat $0.98/tonne
Barley $1.06/tonne

Manitoba Crop Alliance. About Manitoba Crop Alliance – Check-Off Information. Retrieved January 23, 2024. https://mbcropalliance.ca/about-manitoba-crop-alliance/check-off-information/

For the 2022-2023 tax year, farmer members can calculate their total check-off contribution by referring to their wheat (spring and winter), barley, corn, flax and sunflower sale receipts. Of those totals, 32.03 per cent of the MCA check-off is eligible to earn an investment tax credit.43

The check-off rates is $1.00/tonne (2.2 cents/bushel).44

The rate for canola research in Manitoba in 2023 is currently pending approval from Canada Revenue Agency and has been requested at 15.2%.45

Manitoba Oat Growers Association – Part of the the Prairie Oat Growers Association (POGA)

The mission of the Prairie Oat Growers Association (POGA) is:

“Optimize oats as a competitive crop and increase grower profitability through the grower supported levy which directs and funds research, helps develop new markets and products for oats, influences policy, and builds partnerships with the oat industry around the world to better serve the Western Canadian oat grower.”46

In the Manitoba Oat Growers Association there is a mandatory levy of $.50 per tonne on all oats grown in Manitoba.47

For 2022, Manitoba producers may claim 22.4% of their levy contributions as a qualifying SR&ED expenditure on their federal tax return.48

Manitoba Pulse and Soybean Growers

The mission of Manitoba Pulse and Soybean Growers (MPSG) is:

“To provide research, production knowledge and market development support to Manitoba pulse and soybean farmers.”49

For the 2022 tax year, 26.37% of the Manitoba pulse check-off qualifies for the SR&ED tax credit.50

Conclusion

It is important to note that there are hidden SR&ED tax credits in agriculture.  Paying a levy and/or check-off is essential for the farming industry as the third party organizations controlling those funds seek to advance the farming of each crop through SR&ED eligible projects.  Not only are there tax benefits, but the associated technological and scientific advancements will help farmers in the future as well.  Farmers should check with their specific province and organization to which they pay a levy or check-off to see what the current SR&ED tax credit is, as it varies each tax year.

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Show 50 footnotes

  1. Alberta Grains Commission. About Us – Mission. Retrieved January 23, 2024. https://www.albertawheatbarley.com/alberta-wheat/about
  2. Alberta Grains Commission. Check-Off & Regulations Information. Retrieved January 23, 2024. https://www.albertawheatbarley.com/alberta-wheat/checkoff-regulations-information
  3. Alberta Grains Commission – Wheat. (March 8, 2023) Press Releases – Wheat producers can claim 74 per cent SR&ED credit on their 2022 taxes. Retrieved January 23, 2024. https://www.albertagrains.com/alberta-wheat/press-releases/wheat-producers-can-claim-74-per-cent-sr-ed-credit-on-their-2022-taxes
  4. Alberta Grains Commission – Barley. (March 7, 2023). Press Release – Barley producers can claim 11 per cent SR&ED credit on their 2022 taxes. Retrieved January 23, 2024. https://www.albertagrains.com/alberta-barley/barley-producers-can-claim-11-per-cent-sr-ed-credit-on-their-2022-taxes
  5. Alberta Canola Producers Commission. About Alberta Canola. Retrieved January 23, 2024. https://albertacanola.com/about/
  6. Alberta Canola Producers Commission. About Alberta Canola. Retrieved January 23, 2024. https://albertacanola.com/about/
  7. Alberta Canola Producers Commission. (February 6, 2023). News – Tax Credit for the 2022 Tax Year Available to Canola Farmers in Alberta. Retrieved January 23, 2024. https://albertacanola.com/news/tax-credit-for-the-2022-tax-year-available-to-canola-farmers-in-alberta/
  8. Prairie Oat Growers Association. About POGA. Retrieved January 23, 2024. https://poga.ca/about-poga/
  9. Prairie Oat Growers Association – The Alberta Oat Growers Commission. Retrieved January 23, 2024. https://poga.ca/provincial-commissions/alberta-oat-growers-association-aogc/
  10. Prairie Oat Growers Association. Research Tax Credits. Retrieved January 23, 2024. https://poga.ca/provincial-commissions/saskatchewan-oat-development-commission-saskoats/saskatchewan-oat-development-commission-research-tax-credit/
  11. Alberta Pulse Growers Commission. About Us. Retrieved January 23, 2024. https://albertapulse.com/about-us/
  12. Alberta Pulse Growers Commission. About Us. Retrieved January 23, 2024. https://albertapulse.com/about-us/
  13. Alberta Pulse Growers Commission. SR&ED Tax Credit. Retrieved January 23, 2024. https://albertapulse.com/growing-pulses/sred-tax-credit/
  14. SaskCanola. Research Tax Credit. Retrieved January 6, 2020. https://www.saskcanola.com/research/taxcredit.php
  15. Saskatchewan Wheat Development Commission. About. Retrieved January 23, 2024. https://saskwheat.ca/mission-vision
  16. Saskatchewan Wheat Development Commission. About. Retrieved January 23, 2024. https://saskwheat.ca/mission-vision
  17. Saskatchewan Wheat Development Commission. SR&ED Investment Tax Credit Info. Retrieved January 23, 2024. https://saskwheat.ca/sred-investment-tax-credit-info
  18. SaskBarley Development Commission. About Us. Retrieved January 23, 2024. https://saskbarley.com/about/
  19. SaskBarley Development Commission. Barley Checkoff. Retrieved January 23, 2024. https://www.saskbarley.com/about/barley-levy/
  20. SaskBarley Development Commission. SR&ED. Retrieved January 23, 2024. https://www.saskbarley.com/sr-and-ed/
  21. SaskCanola. Home. Retrieved January 23, 2024. https://www.saskcanola.com/
  22. SaskCanola. Canola Levy & Refunds. Retrieved January 23, 2024. https://www.saskcanola.com/canola-levy-refunds
  23. SaskCanola. Canola Levy & Refunds. Retrieved January 23, 2024. https://www.saskcanola.com/canola-levy-refunds
  24. SaskCanola. Research Tax Credits. Retrieved January 23, 2024. https://www.saskcanola.com/research-tax-credits
  25. Prairie Oat Growers Association. About POGA. Retrieved January 23, 2024. https://poga.ca/about-poga/
  26. Prairie Oat Growers Association. Provincial Commissions – Saskatchewan Oat Development Commission (SaskOats). Retrieved January 23, 2024. https://poga.ca/provincial-commissions/saskatchewan-oat-development-commission-saskoats/
  27. Prairie Oat Growers Association. Provincial Commissions – SaskOats Research Tax Credit. Retrieved January 23, 2024. https://poga.ca/provincial-commissions/saskatchewan-oat-development-commission-saskoats/saskatchewan-oat-development-commission-research-tax-credit/
  28. Saskatchewan Pulse Growers. Home – Who We Are. Retrieved January 23, 2024. https://saskpulse.com/
  29. Saskatchewan Pulse Growers. About SPG. Retrieved January 23, 2024. https://saskpulse.com/about/about-spg/
  30. Saskatchewan Pulse Growers. SR&ED Tax Credit. Retrieved January 23, 2023. https://saskpulse.com/sred-tax-credit/
  31. Saskatchewan Flax Development Commission. About. Retrieved January 23, 2024. https://www.saskflax.com/about/index.php
  32. Saskatchewan Flax Development Commission. About – Flax Levy. Retrieved January 23, 2024. https://www.saskflax.com/about/levy.php?page=3
  33. Saskatchewan Flax Development Commission. Research – Tax Credits for Flax. Retrieved January 23, 2024. https://www.saskflax.com/research/tax.php
  34. Canary Seed Development Commission of Saskatchewan. Home. Retrieved January 22, 2020. https://www.canaryseed.ca/cdcs.html
  35. Canary Seed Development Commission of Saskatchewan – News. (April 4, 2023). Canary seed producers eligible for tax credits. Retrieved January 23, 2024. https://www.canaryseed.ca/2023-04-04-tax.html
  36. Saskatchewan Mustard Development Commission. Mustard Levy. Retrieved January 23, 2024. https://saskmustard.com/grower/governance/mustard-levy/
  37. Saskatchewan Mustard Development Commission. Mustard Levy. Retrieved January 23, 2024. https://saskmustard.com/grower/governance/mustard-levy/
  38. Saskatchewan Mustard Development Commission. Mustard Levy. Retrieved January 23, 2024. https://saskmustard.com/grower/governance/mustard-levy/
  39. Saskatchewan Mustard Development Commission. News. Retrieved January 22, 2020. https://saskmustard.com/grower/news/registered-mustard-producers-eligible-for-23-tax-credit/
  40. Manitoba Crop Alliance. About Manitoba Crop Alliance – MCA History. Retrieved January 23, 2024. https://mbcropalliance.ca/about-manitoba-crop-alliance/
  41. Manitoba Crop Alliance. About Manitoba Crop Alliance – Mission, Vision & Strategic Plan. Retrieved January 23, 2024. https://mbcropalliance.ca/about-manitoba-crop-alliance/mca-mission-vision-strategic-plan/
  42. Manitoba Crop Alliance. About Manitoba Crop Alliance – Check-Off Information. Retrieved January 23, 2024. https://mbcropalliance.ca/about-manitoba-crop-alliance/check-off-information/
  43. Manitoba Crop Alliance. Research – Scientific Research & Experimental Development (SR&ED) Tax Credit. Retrieved January 23, 2024. https://mbcropalliance.ca/research/scientific-research-development-sred-tax-credit/

Manitoba Canola Growers Association

The mission of the Manitoba Canola Growers Association (MCGA) is:

“Farmer funded, farmer focused. Driving success for Manitoba canola farmers through research, market development, advocacy and outreach.”[46. Manitoba Canola Growers. About Manitoba Canola Growers Association. Retrieved January 23, 2024. https://canolagrowers.com/about-mcga/about/

  • Manitoba Canola Growers. Canola Check-Off. Retrieved January 23, 2024. https://canolagrowers.com/about-mcga/canola-check-off/
  • Manitoba Canola Growers. Research Tax Credit for Manitoba Canola Growers 2023. Retrieved January 23, 2024. https://canolagrowers.com/2022/02/24/research-tax-credit-available-for-manitoba-canola-growers-2022/
  • Prairie Oat Growers Association. About POGA. Retrieved January 23, 2024. https://poga.ca/about-poga/
  • Prairie Oat Growers Association. Provincial Commissions – Manitoba Oat Growers Association (MOGA). Retrieved January 23, 2024. https://poga.ca/provincial-commissions/manitoba-oat-growers-association-moga/
  • Prairie Oat Growers Association. Provincial Commissions – MOGA Research Tax Credit. Retrieved January 23, 2024. https://poga.ca/provincial-commissions/manitoba-oat-growers-association-moga/manitoba-oat-growers-association-research-tax-credit/
  • Manitoba Pulse Soybean Growers. About Us. Retrieved January 23, 2024. https://www.manitobapulse.ca/about
  • Manitoba Pulse Soybean Growers. Production – Programs and Tax Credits – Scientific Research and Experimental Development (SR&ED) Tax Credit. Retrieved January 23, 2024. https://www.manitobapulse.ca/production/programs-credits/scientific-research-and-experimental-development-sred-tax-credit/