Federal and Provincial Tax Forms List

Taxpayer Type	Jurisdiction	Schedule Title /Number	Link to Form	Description
All Taxpayers	Federal	T661	Scientific Research and Experimental Development (SR&ED) Expenditures Claim	Form T661 - Scientific Research and Experimental Development (SR&ED) Expenditures Claim must be filed for every SR&ED claim.
Corporations	Federal	T2	Corporation income tax return	The T2 is the mandatory corporate income tax return form which every corporation must file every year. The CRA provides two different T2 returns: 1. T2 Corporation Income Tax Return – This is an 8-page return that can be used by any corporation. 2. T2 Short Return – This is a 2-page return plus three schedules. See Guide T4012, T2 Corporation Income Tax Guide to check if you are eligible to use this return.
Corporations	Federal	T2SCH31	Investment Tax Credit - Corporations	This form must be filled out for all corporations (CCPC's & non-CCPC's) claiming the SR&ED investment tax credit.
Individuals & Sole Proprietorships	Federal	T1	Income Tax and Benefit Return	The T1 is the mandatory form used in Canada by individuals to file their personal income tax return.
Individuals & Sole Proprietorships	Federal	T2038(IND)	Investment Tax Credit (Individuals)	This form must be filled out for all sole proprietorships (individuals) claiming the SR&ED investment tax credit.
Trusts	Federal	T3RET T3	Trust Income Tax and Information Return	The T3 Return is the form package used in Canada for trusts to file their income return. You may be required to file a T3 return if income from the trust property is subject to tax and if the trust meets the requirements set forth by the Government of Canada.
Partnerships	Federal	T5013	Partnership Information Return	All partnerships that carry on business in Canada or are Canadian partnerships or specified investment flow-through (SIFT) partnerships, must file a Partnership Information Return

Jurisdiction	Schedule Title /Number	Description and Link to Form	Provincial SR&ED Summary	SR&ED Amount	Maximum Refund
Alberta	AB Sch. 29	Alberta Innovation Employment Grant (IEG)	The Innovation Employment Grant provides qualified corporations with: An 8% payment for eligible R&D spending carried out in Alberta, up to the corporation’s base level of spending. An enhanced 20% payment for eligible R&D spending that exceeds the corporation’s base spending level. A firm’s base level of spending is determined by calculating the corporation’s average qualifying R&D spending over the previous 2 years. The grant provides benefits on up to $4 million in annual R&D spending. The Innovation Employment Grant is delivered through the corporate tax system and does not follow a formal application process. Eligible corporations will be able to claim the grant when they file their annual corporate tax returns. More can be found on the Government of Alberta website.	8%-20% (after January 1, 2021)	Maximum credit of $800,000.
Alberta	AB Sch. 29 LISTING	Listing of IEG projects claimed	This form is submitted along with the Innovation Employment Grant.
British Columbia	BC Sch. 425 - T666	British Columbia (BC) Scientific Research and Experimental Development Tax Credit	The British Columbia scientific research and experimental development tax credit is administered by the Canada Revenue Agency (CRA) and is refundable for Canadian-controlled private corporation (CCPC)s up to 10% of the expenditure limit (i.e., $3m x 10% = $300,000) and non-refundable otherwise at a rate of 10% of scientific research and experimental development (SR&ED) qualified British Columbia expenditures. More information is on the British Columbia website.	10%	No maximum credit.
Manitoba	MB Sch. 380	Manitoba Research and Development Tax Credit (2017 and later tax years)	The Manitoba research and development tax credit is administered by the CRA. The tax credit for research and development carried on in Manitoba under an eligible contract with a qualifying research institute is fully refundable. When eligible research and development is not undertaken under an eligible contract with an institute, 50% of the tax credit amount is refundable, the rest is non-refundable. More information about claiming SR&ED in Manitoba can be found on the Manitoba business website.	The amount of the credit is equal to 15% of eligible expenditures. When eligible research and development is not undertaken under an eligible contract with an institute, 7.5% of the tax credit amount is refundable, and 7.5% is non-refundable.	No maximum credit.
Newfoundland and Labrador	NL Sch. 301	Newfoundland and Labrador Research and Development Tax Credit (2004 and later taxation years)	The Newfoundland and Labrador research and development tax credit is administered by the CRA and is fully refundable at the rate of 15% of eligible expenditures. More information about claiming SR&ED in Newfoundland and Labrador can be found on the Newfoundland and Labrador Finance website.	15%	No maximum credit.
New Brunswick	NB Sch. 360	New Brunswick Research and Development Tax Credit (2011 and later tax years)	The New Brunswick research and development tax credit is administered by the CRA and is 15% Refundable on eligible expenditures incurred within New Brunswick. More information about claiming SR&ED in New Brunswick can be found on the New Brunswick website.	15%	No maximum credit.
Northwest Territories	None.
Nova Scotia	NS Sch. 340	Nova Scotia Research and Development Tax Credit (2002 and later taxation years)	The Nova Scotia research and development tax credit is administered by the CRA and is fully refundable at the rate of 15% of eligible expenditures. Some more information is on the Nova Scotia Finance website.	15%	No maximum credit.
Nunavut	None.
Ontario	ON Sch. 508	Ontario Research and Development Tax Credit	The Ontario research and development tax credit (ORDTC) is administered by the CRA. Qualifying corporations can claim a non-refundable tax credit on eligible scientific research and experimental development expenditures performed in Ontario to reduce their Ontario corporate income tax payable. The tax credit rate is 3.5%.	3.5%	No maximum credit.
Ontario	ON Sch. 566	Ontario Innovation Tax Credit	The Ontario innovation tax credit (OITC) is administered by the CRA. Qualifying corporations can claim a refundable tax credit for qualified expenditures on scientific research and experimental development performed in Ontario. The tax credit rate is 8%.	8%	Maximum credit of $240,000.
Ontario	ON Sch. 568	Ontario Business-Research Institute Tax Credit	The Ontario Business Research Institute Tax Credit (OBRITC) is administered by the CRA. Qualifying corporations can claim a 20% refundable tax credit for qualified expenditures on scientific research and experimental development performed in Ontario. Find more information on Ontario Business Research Institute Tax Credit here.	20%	Qualified expenditures are capped at $20 million annually. The maximum annual tax credit is $4 million.
Ontario	ON Sch. 569	Ontario Business-Research Institute Tax Credit Contract Information	You must complete a copy of Schedule 569, for each eligible contract entered into with an eligible research institute. Find more information on Ontario Business Research Institute Tax Credit here.
Prince Edward Island	None.
Québec	RD-222	Deduction respecting scientific research and experimental development expenditures	For information with respect to Quebec's research and development (R&D) tax credits, please visit the provincial Web site at: Scientific Research and Experimental Development – Quebec (French Only (Seulement en français.))
Québec	RD-1029.7	Tax credit for salaries and wages (R&D)	For eligible R&D salaries incurred by the corporation and eligible expenditures incurred under a research contract entered into, the base rate of the tax credit is 14%. This rate may be increased to 30% if the corporation is a Canadian-controlled corporation whose total assets for the preceding taxation year, including that of associated corporations, are $50 million or less. When the company's total assets range from $50 million to $75 million, the 30% rate is reduced on a straight-line basis. The increased rate applies to expenditures limited to $3 million. For information with respect to Quebec's research and development (R&D) tax credits, please visit the provincial Web site at: Scientific Research and Experimental Development – Quebec (French Only (Seulement en français.))	14% - 30%	No maximum credit on the base rate, however there is a maximum credit of $900,000 at the increased rate.
Québec	RD-1029.7.8	Agreement between associated corporations regarding the expenditure limit (French Only (Seulement en français.))	For information with respect to Quebec's research and development (R&D) tax credits, please visit the provincial Web site at: Scientific Research and Experimental Development – Quebec (French Only (Seulement en français.))
Québec	RD-1029.8.6	Tax credit for university research or research carried out by a public research centre or a research consortium	For eligible expenses incurred by the corporation in respect of a research contract entered into after that day, the base rate of the tax credit is 14%. This rate may be increased to 30% if the company is a Canadian-owned company with total assets for the previous tax year, including associated companies, is 50 million or less. When the company's total assets range from $ 50 million to $ 75 million, the 30% rate is reduced on a straight-line basis. The increased rate applies to expenses limited to $ 3 million, even if the corporation applies for the tax credit in respect of more than one research contract. For information with respect to Quebec's research and development (R&D) tax credits, please visit the provincial Web site at: Scientific Research and Experimental Development – Quebec (French Only (Seulement en français.))	14% - 30%	No maximum credit on the base rate, however there is a maximum credit of $900,000 at the increased rate.
Québec	RD-1029.8.9.03	Tax credit for fees and dues paid to a research consortium	The corporation may claim a tax credit equal to 14%. This rate may be increased to 30% if the company is a Canadian-owned company with total assets for the previous tax year, including associated companies, is 50 million or less. When the company's total assets range from $ 50 million to $ 75 million, the 30% rate is reduced on a straight-line basis. The increased rate applies to expenditures limited to $ 3 million. For information with respect to Quebec's research and development (R&D) tax credits, please visit the provincial Web site at: Scientific Research and Experimental Development – Quebec (French Only (Seulement en français.))	14% - 30%	No maximum credit on the base rate, however there is a maximum credit of $900,000 at the increased rate.
Québec	RD-1029.8.16.1	Tax credit for private partnership pre-competitive research	For eligible expenses incurred by the corporation in respect of a partnership agreement entered into after that day (or the renewal or extension of a partnership agreement entered into after that day), the basic rate of the credit Tax is 14%. This rate may be increased to 30% if the company is a Canadian-owned company with total assets for the previous tax year, including associated companies, is 50 million or less. When the company's total assets range from $ 50 million to $ 75 million, the 30% rate is reduced on a straight-line basis. The increased rate applies to expenses limited to $ 3 million, even if the corporation applies for the tax credit in respect of more than one partnership agreement. For information with respect to Quebec's research and development (R&D) tax credits, please visit the provincial Web site at: Scientific Research and Experimental Development – Quebec (French Only (Seulement en français.))	14% - 30%	No maximum credit on the base rate, however there is a maximum credit of $900,000 at the increased rate.
Saskatchewan	SK Sch. 403	Saskatchewan Research and Development Tax Credit	The Saskatchewan research and development tax credit is administered by the CRA. The eligible R&D expenditures of Canadian-controlled private corporations (CCPC), except for tax exempt corporations, qualify for a 10% refundable R&D tax credit subject to an annual limit of $1 million in eligible expenditures and to a 10% non-refundable R&D tax credit for the portion of eligible expenditures in excess of the $1 million annual limit. For the other corporations, the Saskatchewan R&D tax credit remains a non-refundable tax credit at the rate of 10% on eligible expenditures incurred in Saskatchewan. More information about claiming SR&ED in Saskatchewan can be found on the Saskatchewan website.	10%	CCPC's have a maximum refundable credit of $100,000, and no maximum non-refundable credit. Non-CCPCs have no maximum credit, but are only eligible for non-refundable credits.
Yukon	YT Sch. 442	Yukon Research and Development Tax Credit	The Yukon research and development tax credit is administered by the CRA and is refundable at the rate of 15% of eligible expenditures. An additional 5% is available on amounts paid or payable to the Yukon College.	15%	No maximum credit.
The CRA has also created a summary of provincial and territorial research & development (R&D) tax credits.