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Saskatchewan Commercial Innovation Incentive (SCII)
Tax incentive for IP commercialization
Last Update: April 9, 2026
Funding available
Varies by project
Timeline
- Open continuously
Location
Saskatchewan, Canada
Overview
Saskatchewan offers a six per cent corporate income tax rate for eligible companies commercializing qualifying intellectual property in the province. The program supports scientific eligibility review, eligible corporations, and later claims for the tax rebate, including eligible cascading or forking innovations.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Develop strategic partnerships
- Develop a new product or service
- Conduct research and development activities
Eligible Funding
- Varies by project
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Agriculture, forestry, fishing and hunting
- Manufacturing
- Information and cultural industries
- Professional, scientific and technical services
- Other services (except public administration)
- Public administration
Location
- Saskatchewan
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Startups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Commercialization of qualifying intellectual property in Saskatchewan
- Development of new goods, services, or processes tied to the approved IP
- Eligible cascading or forking innovations based on the original approved IP
Documents Needed
- Application for Scientific Eligibility
- Company incorporation documents
- Supporting patents, licences, or proof of plant breeders’ rights
- Letter of Scientific Eligibility or SCII Certificate of Eligibility
- T2 corporate income tax return and Notice of Assessment for claim submissions
Eligibility
Who is eligible?
- Companies operating in any sector
- Companies from anywhere in the world
- Companies that own qualifying IP
- Companies that hold a recognized licence to qualifying IP
Who is not eligible
- Companies whose income is exempt from tax under Part I of the Income Tax Act
- Companies that cannot demonstrate legal authority to deal with the IP
- Companies that do not meet the eligible corporation definition
Eligible geographic areas
- Saskatchewan
Processing and Agreement
- Scientific eligibility application is reviewed for completeness.
- IRAP assesses the proposed IP and provides an opinion to the ministry.
- The ministry approves or denies scientific eligibility and may issue a Letter of Scientific Eligibility.
- After economic eligibility is met, a Certificate of Eligibility is issued.
- The Ministry of Finance verifies the claim form and supporting tax documents before issuing the rebate or a written refusal.
Additional information
- The program is administered by the Ministry of Trade and Export Development.
- IRAP provides the technical assessment for scientific eligibility.
- Companies may later apply for eligible cascading or forking without reapplying.
- The application materials note that information may be shared internally for budgeting, planning, evaluation, and audit purposes.
Contacts
Frequently Asked Questions about the Saskatchewan Commercial Innovation Incentive (SCII) Program
Here are answers to the most common questions about the Saskatchewan Commercial Innovation Incentive (SCII). 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 Saskatchewan Commercial Innovation Incentive (SCII)?
Saskatchewan offers a six per cent corporate income tax rate for eligible companies commercializing qualifying intellectual property in the province. The program supports scientific eligibility review, eligible corporations, and later claims for the tax rebate, including eligible cascading or forking innovations.
Who is eligible for the Saskatchewan Commercial Innovation Incentive (SCII) program?
To be eligible for the Saskatchewan Commercial Innovation Incentive (SCII) program, you must:
Qualifying IP linked to Saskatchewan commercialization
Eligible corporation focused on the IP
15-year stream requires 50%+ R&D in Saskatchewan
What expenses are eligible under Saskatchewan Commercial Innovation Incentive (SCII)?
Commercialization of qualifying intellectual property in Saskatchewan
Development of new goods, services, or processes tied to the approved IP
Eligible cascading or forking innovations based on the original approved IP
Who can I contact for more information about the Saskatchewan Commercial Innovation Incentive (SCII)?
You can contact Government of Saskatchewan by email at scii@gov.sk.ca or by phone at 306-787-7632.
Where is the Saskatchewan Commercial Innovation Incentive (SCII) available?
The Saskatchewan Commercial Innovation Incentive (SCII) program is available the province of Saskatchewan.
Is the Saskatchewan Commercial Innovation Incentive (SCII) a grant, loan, or tax credit?
Saskatchewan Commercial Innovation Incentive (SCII) is a Tax Credits
Who are the financial supporters of the Saskatchewan Commercial Innovation Incentive (SCII)?
Saskatchewan Commercial Innovation Incentive (SCII) is funded by Government of Saskatchewan