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Saskatchewan Commercial Innovation Incentive (SCII)
Tax incentive for IP commercialization
Record updated
- Funding available
- Varies by project
- Deadline
- June 30, 2027
- 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.
At a glance
Funding available
Varies by project
- Develop strategic partnerships
- Develop a new product or service
- Conduct research and development activities
- Access new markets
- Launch or market a product/service
Eligible candidates
- Location
- Saskatchewan
- Eligible Industries
- All industries
- Annual revenue
- All revenue ranges
- Organisation size
- All organization sizes
- Audience
- Startups
- Legal structures
- For-profit business
Start applying for this program
Take a practical assessment to gain a clear understanding of how well this program aligns with your specific needs and long-term goals.
Availability timeline
2026
Periods: 1
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
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
How to apply
- 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.
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
Selection criteria
- Scientific merit and exceptional innovation
- Technological readiness level of 6 or higher
- Market differentiation in Canada
- Economic eligibility benchmarks for 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
Official sources
Program guide
Program Overview and Application InstructionsSaskatchewan Commercial Innovative Incentive (SCII)The Saskatchewan Commercial Innovation Incentive (Patent Box) Act
Frequently Asked Questions about the Saskatchewan Commercial Innovation Incentive (SCII) Program
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.
What is the deadline to apply?
The application deadline for this grant program is June 30, 2027.
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
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