How much funding can be received?

There is no informations about how much funding can be received.

What is the deadline to apply?

The deadline to apply is not specified.

Who are the financial supporters of the Saskatchewan Commercial Innovation Incentive (SCII)?

Saskatchewan Commercial Innovation Incentive (SCII) is funded by Government of Saskatchewan

What are Saskatchewan Commercial Innovation Incentive (SCII)'s eligibility criterias?

Corporation must own or license qualifying intellectual property linked to commercialization in Saskatchewan. Eligible corporation's only revenue sources must relate to commercializing the qualifying intellectual property. Must demonstrate two of five economic benefit benchmarks to Saskatchewan.

Saskatchewan Commercial Innovation Incentive (SCII)

Last Update: June 20, 2025

SK, Canada

Tax incentive for commercializing innovative intellectual property in Saskatchewan

Saskatchewan Commercial Innovation Incentive (SCII) at a glance

Eligible Funding

No Condition

Timeline

Continuous Intakes

Financing Type

Tax Credits

Eligible Industries

Agriculture, forestry, fishing and hunting
Manufacturing
Information and cultural industries
Professional, scientific and technical services
Other services (except public administration)
Public administration

Grant Providers

Government of Saskatchewan

Status

Open

Overview of the Saskatchewan Commercial Innovation Incentive (SCII) program

The Saskatchewan Commercial Innovation Incentive (SCII) offers eligible corporations a reduction of the provincial corporate income tax rate to 6% for up to 15 consecutive years, with no direct maximum dollar amount specified. This program supports the commercialization of qualifying intellectual property, such as patents and copyrights, in Saskatchewan, fostering activities like research, development, and market entry of innovative goods, services, or processes.

Financing terms and conditions

Reduction of the provincial Corporate Income Tax Rate to 6% for a period of 10 consecutive years for eligible corporations commercializing qualifying intellectual property in Saskatchewan.
Extension of the reduced tax rate period to 15 years if at least 50% of related research and development was conducted in Saskatchewan.
Economic benefit benchmarks linked to project amounts include: minimum $3 million in R&D expenditures in Saskatchewan, $10 million in net new capital expenditures, or $3.5 million in new provincial corporate income tax paid (must meet any two benchmarks).

Eligible projects & activities

Commercialization of new goods, services, or processes based on qualifying intellectual property in Saskatchewan.
Development and market introduction of products with no equivalent or significant advancements over existing solutions in Canada.
Expansion of existing intellectual property into new goods, services, or processes through incremental innovation (cascading) or significant change (forking).

Examples of admissible projects:

$ 29,000

Launching a bilingual youth mental health support website

$ 20,000

Implementing e-commerce platform for local organic farm cooperative

$ 30,000

Transitioning paper printing business to chemical-free eco-inks

$ 21,000

Renovating retail space for inclusive adaptive clothing boutique

$ 39,000

Upgrading bakery with energy-efficient commercial kitchen equipment

$ 45,000

Purchasing CNC machine to increase manufacturing automation output

Eligibility criteria of the Saskatchewan Commercial Innovation Incentive (SCII) program

The applicant must directly own or hold a recognized licence for qualifying intellectual property (IP) linked to the commercialization of new goods, services, or processes in Saskatchewan.
The company must establish or identify an eligible corporation, whose only sources of revenue are related to the commercialization of the qualifying IP.
The intellectual property must be an exceptional innovation with no equivalent in the Canadian marketplace or offer unique features that create significant differentiation or a new market niche.
The applicant must demonstrate achievement of two out of five specified economic benefit benchmarks for Saskatchewan, such as creation of jobs, capital expenditures, R&D investment, or provincial tax contribution.
The proposed IP must be at a technological readiness level of six or higher (such as a tested prototype or equivalent).

Who is eligible?

Corporations commercializing qualifying intellectual property in Saskatchewan
Companies operating in any sector or industry
Canadian and international companies, regardless of where the R&D occurred

Who is not eligible

Corporations whose income is exempt from tax under Part I of the Canadian Income Tax Act.
Companies whose activities are not exclusively related to the development and commercialization of the qualifying intellectual property/innovation submitted for SCII.
Businesses seeking to apply using solely trademarks or industrial design rights, as these are not accepted as stand-alone intellectual property for this program.

Eligible geographic areas

Saskatchewan

Eligibility criteria of the Saskatchewan Commercial Innovation Incentive (SCII) program

Scientific assessment of the intellectual property (IP) or proposed innovation to determine if it qualifies as "exceptional innovation," meaning it has no equivalent in the Canadian marketplace or offers substantial advancement, or provides unique features and benefits that materially distinguish it from current offerings.
The technological readiness level of the innovation must be six or higher, indicating at least a model or prototype representing a near-final configuration, with testing conducted in a simulated operational environment or laboratory.
Economic eligibility is evaluated based on demonstrating new economic benefits to Saskatchewan by meeting at least two of five defined economic benchmarks, or a pre-approved new economic growth benchmark proposed by the applicant.

How to apply to the Saskatchewan Commercial Innovation Incentive (SCII) program

Step 1: Application for Scientific Eligibility
- Download the Application for Scientific Eligibility form from the program webpage.
- Complete the form in full, including all relevant attachments.
- If proposing a new economic benefit benchmark, also complete and include the Proposed New Economic Benefit Benchmark form.
- If applying for the 15-year stream, submit documentation confirming that 50% or more of related R&D was conducted in Saskatchewan.
- Contact scii@gov.sk.ca to request a unique login for the MOVEit secure file transfer platform.
- Upload the completed forms and documentation through the MOVEit platform.
Step 2: Scientific Eligibility Evaluation
- The Industrial Research Assistance Program (IRAP) will assess the scientific and technical merit of your proposed innovation.
- Your application will be reviewed for completeness before being forwarded to IRAP’s Industrial Technical Advisors for evaluation.
- If the scientific eligibility requirements are met, you will receive a Letter of Scientific Eligibility from the Ministry of Trade and Export Development.
Step 3: Establish/Identify Eligible Corporation
- After approval of scientific eligibility, establish or identify an eligible corporation whose only sources of revenue are related to the commercialization of the qualifying intellectual property.
Step 4: Application for Economic Eligibility
- Complete the SCII Application for Economic Eligibility (or New Economic Benefit Evaluation Form).
- Demonstrate that at least two new economic benefit benchmarks have been met.
- Upload the application through your confidential MOVEit account.
Step 5: Economic Eligibility Evaluation & Certificate Issuance
- The Ministry of Trade and Export Development will review your submission.
- If approved, receive a SCII Certificate of Eligibility indicating the applicable 10 or 15-year benefit period.
Step 6: Claiming the Tax Incentive
- Choose the taxation year in which to begin your benefit period.
- File your T2 Corporation Income Tax Return with the Canada Revenue Agency (CRA).
- After assessment and receiving your T2 Notice of Assessment, complete an SCII Claim Form.
- Submit the claim form, SCII Certificate, T2 Corporation Income Tax Return, and Notice of Assessment to the Ministry of Finance.
- A claim form must be submitted for each year of the benefit period.
Step 7: Cascading and Forking Goods/Services
- If you develop new iterations of goods, services, or processes tied to the original qualifying IP, submit an SCII Notice of Cascading and Forking Form to the Ministry of Trade and Export Development.
- Receive a decision on the eligibility of these new iterations without reapplying to the entire program.

Additional information

The reduced corporate income tax rate applies for 10 years, or can be extended to 15 years if at least 50% of related R&D occurred in Saskatchewan.
Applicants may choose the tax year in which to start their rebate period.
The program enables the extension of the tax rebate period to cover approved "cascading" or "forking" goods, services, or processes derived from the qualifying intellectual property.
The program is available to both corporations that directly own the intellectual property and those that hold a recognized license for it.