Saskatchewan Commercial Innovation Incentive (SCII)

• 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

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

• Scientific merit and exceptional innovation
• Technological readiness level of 6 or higher
• Market differentiation in Canada
• Economic eligibility benchmarks for Saskatchewan

• Step 1: Prepare the scientific eligibility application
  • Complete the Application for Scientific Eligibility form and gather attachments.
  • Email SCII@gov.sk.ca to request secure platform access.
  • Upload the completed form and supporting documents through MOVEit.
• Step 2: Scientific eligibility review
  • Program administrators review the submission for completeness.
  • IRAP conducts the technical and scientific assessment.
  • The ministry issues a letter approving or denying scientific eligibility.
• Step 3: Establish an eligible corporation
  • Identify or establish the SCII-eligible corporation before commercialization.
  • Complete the Sole Corporation Eligibility form, if required.
• Step 4: Economic eligibility assessment
  • Submit the New Economic Benefit Evaluation Form through the secure account.
  • The ministry reviews whether the economic benchmarks have been met.
  • If successful, a Certificate of Eligibility is issued.
• Step 5: Claim the tax rebate
  • Submit the SCII Certificate of Eligibility and SCII Claim Form to the Ministry of Finance.
  • Include the required T2 tax information and CRA assessment documents.
  • File a new claim form for each tax year of the benefit period.
• Step 6: Request cascading or forking approval
  • Submit the Notice of Cascading and Forking Form to add eligible new iterations.
  • Provide the required IP details and supporting evidence through the secure platform.

• 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.

• 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.