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BC Scientific Research & Experimental Development Tax Credit
Tax credit for R&D in British Columbia
Last Update: March 4, 2026
Funding available
$ 3,000,000
Timeline
- Open continuously
Location
British Columbia, Canada
Overview
Tax credit of 10% for scientific research and experimental development expenditures in British Columbia. Refundable for expenditures under $3 million.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Conduct research and development activities
Eligible Funding
- Maximum amount : 3,000,000 $
- Up to 10% of project cost
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Professional, scientific and technical services
Location
- British Columbia
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Projects involving scientific research conducted in British Columbia.
- Experimental development activities aimed at technological advancement or innovation in B.C.
Eligibility
Who is eligible?
- Qualifying corporations with a permanent establishment in British Columbia
- Canadian-controlled private corporations (CCPCs) conducting scientific research and experimental development (SR&ED) in British Columbia
- Other qualifying corporations (not CCPCs) carrying out SR&ED in British Columbia
- Active members of partnerships that are qualifying corporations with SR&ED activities in British Columbia
Eligible expenses
- Qualified expenditures related to scientific research and experimental development (SR&ED) activities carried out in British Columbia.
Eligible geographic areas
- Corporations with a permanent establishment in British Columbia.
Additional information
- If property used in SR&ED is sold or converted to commercial use within 10 years, a recapture of credits previously claimed may be required.
- Active partners in partnerships may claim a share of the partnership’s non-refundable credit if they are qualifying corporations.
- Questions regarding the credit can be directed to designated government contacts via phone or email.
- The British Columbia Income Tax Act, Part 6, outlines legislative requirements for this tax credit program.
Contacts
Frequently Asked Questions about the BC Scientific Research & Experimental Development Tax Credit Program
Here are answers to the most common questions about the BC Scientific Research & Experimental Development Tax Credit. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
What is the BC Scientific Research & Experimental Development Tax Credit?
Tax credit of 10% for scientific research and experimental development expenditures in British Columbia. Refundable for expenditures under $3 million.
How much funding can be received?
BC Scientific Research & Experimental Development Tax Credit Funds up to 10% of admissible expenses, capped at $3,000,000 per project.
Who is eligible for the BC Scientific Research & Experimental Development Tax Credit program?
To be eligible for the BC Scientific Research & Experimental Development Tax Credit program, you must:
Qualifying corporation with a permanent establishment in British Columbia
Expenditures incurred for SR&ED in B.C. before September 1, 2027
Only Canadian-controlled private corporations (CCPCs) eligible for refundable credit
What expenses are eligible under BC Scientific Research & Experimental Development Tax Credit?
Projects involving scientific research conducted in British Columbia.
Experimental development activities aimed at technological advancement or innovation in B.C.
Who can I contact for more information about the BC Scientific Research & Experimental Development Tax Credit?
You can contact Government of British Columbia (BC) by email at itbtaxquestions@gov.bc.ca or by phone at 1-877-387-3332.
Where is the BC Scientific Research & Experimental Development Tax Credit available?
The BC Scientific Research & Experimental Development Tax Credit program is available the province of British Columbia.
Is the BC Scientific Research & Experimental Development Tax Credit a grant, loan, or tax credit?
BC Scientific Research & Experimental Development Tax Credit is a Tax Credits