Canadian TerritorySR&ED Tax Credits
Receive Retroactive Research Tax Credits on R&D Projects.
Businesses located in each Canadian territory are eligible for the federal Scientific Research and Experimental Development (SR&ED) tax credit program. This page covers the territorial variants of the SR&ED program.
Currently, only the Yukon has its own variant of the SR&ED funding program, which can be stacked with the federal variant of SR&ED. This program is called the Yukon Research and Development Tax Credit. Currently, there currently is not a territorial SR&ED variant for the Northwest Territories, or Nunavut.
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Tax Credit Amount
Yukon (YT): Yukon offers a 15% refundable tax credit; an additional 5% is available on payments made or payable to the Yukon University.
Eligible Applicants
Corporations with a permanent establishment in Yukon and performing SR&ED in Yukon.
Tax Credit Amount
Yukon (YT): Yukon offers a 15% refundable tax credit; an additional 5% is available on payments made or payable to the Yukon University.
Eligible Applicants
Corporations with a permanent establishment in Yukon and performing SR&ED in Yukon.
Eligible Expenditures
Any expenditure that qualifies under the federal SR&ED program and carried out within the Yukon.
Program Deadline
Must be applied for no later than 18 months after the year-end in which the SR&ED eligible expenditures were incurred.