Canadian business tax credits directory

All 63 business tax credits in Canada: 10 federal and 53 provincial or territorial. A tax credit refunds part of money you spend, so you claim it when you file. Updated October 5, 2026.

63 tax credits, updated Oct 5, 2026

Prefer advice to the full list? Read the business tax credits guide.

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63 programs

  • Tax creditTax credit 63

One square is one program. Point at a square to see which.

  1. Open now across Canada

    9Available across Canada. Eligibility varies.
  2. Apprenticeship Job Creation Tax Credit (AJCTC)$2,000 non-refundable tax credit per apprentice per year for eligible wages in Red Seal trades during first two years of apprenticeship.Who can apply: For-profit businesses and individualsTax creditCanada-wideCanada Revenue Agency (CRA)Up to $2K/yrYear-round
  3. Film or Video Production Services Tax Credit (PSTC)16% refundable tax credit on Canadian labour spend for film and TV production services; minimum $1M labour spend per project.Who can apply: Growing and established businessesTax creditCanada-wideCanadian Audio-Visual Certification Office (CAVCO) / CRA16% rateYear-round
  4. Clean Technology Manufacturing Investment Tax Credit (CTM ITC)Up to 30% refundable tax credit on clean-tech manufacturing equipment investments; covers solar, wind, batteries, EVs, and critical minerals processing.Who can apply: Growing and established businessesTax creditCanada-wideCanada Revenue Agency (CRA)Up to 30% rateOpen until Dec 31, 2034
  5. Scientific Research and Experimental Development (SR&ED)Up to 35% refundable tax credit on R&D wages, materials, and contractors. Claim on T2 corporate return.Who can apply: Startups and growing businessesTax creditCanada-wideCanada Revenue AgencyUp to $2.1M/yr (35%)Year-round
  6. Canadian Film or Video Production Tax Credit (CPTC)25% refundable tax credit on Canadian labour costs for eligible film and video productions meeting Canadian content requirements.Tax creditCanada-wideCanadian Audio-Visual Certification Office (CAVCO) / CRA25% rateYear-round
  7. Clean Technology Investment Tax CreditUp to 30% refundable tax credit on clean tech capital investments; 20% without labour requirements, 15% after 2034.Tax creditCanada-wideCanada Revenue Agency (CRA)Up to 30% rateOpen until Dec 31, 2034
  8. Clean Electricity Investment Tax Credit (CEITC)Refundable 15% tax credit on eligible capital costs for clean electricity generation, storage, and transmission; enacted March 2026, retroactive to April 2024.Who can apply: For-profit businesses, Indigenous organizations and public bodies. Growing and established businessesTax creditCanada-wideCanada Revenue Agency / Natural Resources CanadaOpen until Dec 31, 2034
  9. Clean Hydrogen Investment Tax Credit15%-40% refundable tax credit on clean hydrogen production equipment, varying by carbon intensity (40% for <0.75 kg CO2e/kg H2).Who can apply: Growing and established businessesTax creditCanada-wideCanada Revenue Agency (CRA)Up to 40% rateOpen until Dec 31, 2034
  10. Carbon Capture, Utilization, and Storage Investment Tax Credit (CCUS ITC)37.5%-60% refundable tax credit on eligible CCUS equipment for Canadian corporations, 60% for direct air capture, covering capture, transport, storage, and use.Who can apply: Established businessesTax creditCanada-wideCanada Revenue Agency (CRA)Up to 60% rateOpen until Dec 31, 2040

  11. Open now in one province or territory

    54Run by a province, a territory or a regional agency
  12. Co-operative Graduate Hiring Incentive (COG-HI): Manitoba15% refundable tax credit on wages for full-time co-op graduates hired into field-related roles; $2,500 yearly per hire, up to $5,000 total.Who can apply: For-profit businesses, non-profits and co-operativesTax creditManitobaManitoba Finance, Tax Assistance OfficeUp to $5KYear-round
  13. Co-operative Students Hiring Incentive (COS-HI): Manitoba15% refundable tax credit on co-op student wages, up to $5,000 per student across all work terms.Who can apply: For-profit businesses, non-profits and co-operativesTax creditManitobaManitoba Finance, Tax Assistance OfficeUp to $5KYear-round
  14. Ontario Co-operative Education Tax Credit (OCELC)Ontario businesses get a 25–30% refundable tax credit (max $3,000 per placement) when hiring post-secondary co-op students from approved Ontario institutions.Tax creditOntarioGovernment of Ontario (administered via Canada Revenue Agency, Schedule 550 / Form ON479)Year-round
  15. Manufacturing and Processing Investment Tax Credit (BC)15% refundable tax credit on new manufacturing buildings, machinery, and equipment investments in BC; $15K-$300K per project.Who can apply: Growing and established businessesTax creditBritish ColumbiaGovernment of British ColumbiaUp to $300KOpen until Mar 31, 2036
  16. Manitoba Manufacturing Investment Tax Credit (MITC)Up to 8% provincial tax credit (7% refundable) on eligible manufacturing machinery, equipment, and buildings acquired in Manitoba.Who can apply: Growing and established businessesTax creditManitobaGovernment of Manitoba, Manitoba Finance (administered by Canada Revenue Agency)Year-round
  17. Nova Scotia Digital Animation Tax Credit (NSDATC)25% base tax credit on NS animation labour, plus 17.5% bonus for primary animated content producers; total up to 42.5%.Tax creditNova ScotiaNova Scotia Department of Finance and Treasury Board25% rateYear-round
  18. Ontario Research and Development Tax Credit (ORDTC)3.5% non-refundable tax credit on Ontario SR&ED expenditures; stacks with federal SR&ED and OITC, reduces provincial tax payable.Tax creditOntarioCanada Revenue Agency / Government of Ontario3.5% rateYear-round
  19. Manitoba Small Business Venture Capital Tax Credit (SBVCTC)45% non-refundable tax credit for investors in Manitoba small businesses, with a $5K minimum investment and $500K maximum per company.Who can apply: Startups and growing businessesTax creditManitobaProvince of ManitobaUp to $10M raisedOpen until Dec 31, 2028
  20. Manitoba Interactive Digital Media Tax Credit (MIDMTC)35-40% refundable tax credit on labour costs for Manitoba interactive digital media; games, educational software, digital content.Tax creditManitobaProvince of ManitobaUp to 40% rateOpen until Dec 31, 2030
  21. Ontario Interactive Digital Media Tax Credit (OIDMTC)40% refundable tax credit on Ontario labour for video games, educational software, and e-learning; no overall cap, $100K marketing/product.Tax creditOntarioOntario Creates / CRAUp to $100KOpen now
  22. Saskatchewan Technology Startup Incentive (STSI)45% non-refundable tax credit for investors in eligible Saskatchewan tech startups, with annual claims up to $225K and startup funding up to $2M.Who can apply: Startups and growing businessesTax creditSaskatchewanInnovation Saskatchewan / Government of SaskatchewanUp to $2MYear-round
  23. Saskatchewan Research and Development Tax CreditSaskatchewan CCPCs get a 10% refundable R&D tax credit on up to $2 million per year in qualifying expenditures; expanded from $1M in December 2024.Tax creditSaskatchewanGovernment of Saskatchewan, Ministry of FinanceYear-round
  24. Alberta Innovation Employment Grant20% refundable tax credit on incremental R&D spending above 2-year average for Alberta tech, clean-tech, and R&D companies.Who can apply: Startups and growing businessesTax creditAlbertaGovernment of AlbertaUp to $4MYear-round
  25. BC Small Business Venture Capital Tax Credit30% tax credit for investors in registered BC small businesses, up to $300,000 a year for an individual investor. Refundable for individuals, non-refundable for corporations.Who can apply: Startups and growing businessesTax creditBritish ColumbiaProvince of British ColumbiaUp to $300,000 per investorYear-round
  26. Ontario Film and Television Tax Credit (OFTTC)Refundable 35% tax credit on Ontario labour for Canadian-controlled film and TV productions; 45% outside the GTA.Who can apply: Startups and growing businessesTax creditOntarioOntario Creates / Canada Revenue AgencyYear-round
  27. NB Small Business Investor Tax Credit (SBITC)50% tax credit on individual investments up to $125,000/year for eligible NB small businesses; requires 4+ year share holding.Who can apply: Startups and growing businessesTax creditNew BrunswickGovernment of New BrunswickUp to $125KYear-round
  28. Manitoba Community Enterprise Development Tax Credit (CEDTC)Refundable 45% Manitoba tax credit for investors in pre-approved local cooperatives and CCPCs; issuing company net assets under $10M, $3M lifetime cap.Who can apply: For-profit businesses and co-operatives. Startups and growing businessesTax creditManitobaGovernment of Manitoba, Economic Programs Branch45% refundable tax creditYear-round
  29. Yukon Small Business Investment Tax Credit (SBITC)25% non-refundable tax credit for Yukon residents investing in eligible local businesses; max $25K per investor annually on $100K investments.Who can apply: Co-operatives. Startups and growing businessesTax creditYukonGovernment of Yukon, Department of FinanceUp to $25KYear-round
  30. Nova Scotia Digital Media Tax Credit (NSDMTC)25-50% tax credit on qualifying NS digital media costs, with 10% non-Halifax bonus and up to $100K marketing/product.Tax creditNova ScotiaProvince of Nova Scotia / Department of FinanceUp to $100KYear-round
  31. Manitoba Green Energy Equipment Tax CreditRefundable Manitoba tax credit of 10–15% on eligible costs for businesses installing new geothermal, solar thermal, or biomass energy equipment in the province.Who can apply: Growing and established businessesTax creditManitobaGovernment of Manitoba, Department of FinanceYear-round
  32. Manitoba Research and Development Tax CreditManitoba's provincial 15% SR&ED top-up, stacking on federal credits; 50% refundable for in-house R&D, fully refundable for qualifying MB institute contracts.Tax creditManitobaGovernment of Manitoba, Manitoba Finance (administered by Canada Revenue Agency)Year-round
  33. New Brunswick Research and Development Tax CreditA fully refundable 15% New Brunswick credit on SR&ED spending, paid in cash even when the corporation owes no provincial tax.Tax creditNew BrunswickGovernment of New Brunswick / Canada Revenue Agency (CRA)15% refundable, no capYear-round
  34. Nova Scotia Research and Development Tax CreditA 15% Nova Scotia credit on SR&ED carried out in the province, refundable above tax payable and available to corporations of any size.Tax creditNova ScotiaGovernment of Nova Scotia / Canada Revenue Agency (CRA)15% refundable, no capYear-round
  35. Quebec AI Adoption Tax Credit (CDAEIA)30% refundable tax credit on eligible AI-related salaries for Quebec businesses adopting AI technologies, starting at 22% in 2026 and declining to 20% by 2028.Who can apply: Growing and established businessesTax creditQuebecRevenu Québec30% rateOpen now
  36. Quebec Tax Credit for Production of Multimedia Titles (CDTIM)37.5% refundable tax credit on eligible Quebec payroll for video game, interactive software, and digital media production; up to $11M per project.Tax creditQuebecInvestissement Québec / Revenu QuébecUp to 37.5% rateYear-round
  37. BC Film Incentive (FIBC)40% refundable tax credit on eligible production costs for Canadian-owned film and TV in BC, with regional, training, and DAVE bonuses.Who can apply: Growing and established businessesTax creditBritish ColumbiaGovernment of British Columbia / Creative BC40% base + bonusesYear-round
  38. Manitoba Film and Video Production Tax CreditUp to 65% refundable tax credit on salaries or 38% on production costs for film and video productions in Manitoba.Who can apply: Growing and established businessesTax creditManitobaProvince of Manitoba / Manitoba Film and MusicUp to 65% rateYear-round
  39. Ontario Production Services Tax Credit (OPSTC)Refundable 21.5% Ontario credit on all qualifying production expenditures; open to Canadian and foreign studios, no Canadian content points required.Who can apply: Growing businessesTax creditOntarioOntario Creates / Canada Revenue AgencyYear-round
  40. BC Production Services Tax Credit (PSTC)36% refundable tax credit on film and TV production services in BC, with bonuses for DAVE, distant locations, and major productions over $200M.Who can apply: Growing and established businessesTax creditBritish ColumbiaGovernment of British Columbia / Creative BC36%+ of BC labourYear-round
  41. Quebec R&D Tax Credit (CRIC: Research, Innovation and Commercialization)20–30% refundable tax credit on Quebec R&D wages, with combined federal and provincial credits up to $1M+ for mid-size tech firms.Who can apply: Startups and growing businessesTax creditQuebecGovernment of Quebec20-30% rateYear-round
  42. Ontario Innovation Tax Credit8% refundable tax credit on Ontario R&D up to $240,000/year for qualifying tech and manufacturing firms.Who can apply: Startups and growing businessesTax creditOntarioGovernment of OntarioUp to 8% rateYear-round
  43. Saskatchewan Commercial Innovation Incentive (SCII)6% provincial corporate tax rate on qualifying IP income for 10-15 years; no annual cap on savings.Who can apply: Growing and established businessesTax creditSaskatchewanGovernment of SaskatchewanReduced corp tax to 6%Closes Jun 30, 2027
  44. Nova Scotia CEDIF Equity Tax Credit35% provincial tax credit on Nova Scotia CEDIF investments; businesses raise capital from locals, investors get $35 per $100 invested.Who can apply: For-profit businesses and co-operativesTax creditNova ScotiaNova Scotia Securities Commission / Nova Scotia Department of Finance and Treasury Board35% rateYear-round
  45. Saskatchewan Oil and Gas Processing Investment Incentive (OGPII)Saskatchewan returns 15% of eligible costs as transferable royalty credits on value-added oil, gas and fertilizer processing builds; up to $75M per project.Who can apply: Growing and established businessesTax creditSaskatchewanGovernment of Saskatchewan, Ministry of Energy and Resources$1.5M–$75MYear-round
  46. Ontario Computer Animation and Special Effects Tax Credit (OCASE)18% refundable tax credit on eligible Ontario labour costs for film, TV, and streaming animation/VFX studios; no certification required since 2024.Who can apply: Growing and established businessesTax creditOntarioOntario Creates / Canada Revenue Agency18% rateYear-round
  47. Ontario Made Manufacturing Investment Tax Credit (OMMITC)Refundable 15% Ontario tax credit for CCPCs on eligible manufacturing buildings, machinery, and equipment; up to $3M/year, expiring December 2029.Who can apply: For-profit businesses. Growing and established businessesTax creditOntarioGovernment of Ontario (administered by Canada Revenue Agency via T2 return)15% credit, up to $3M per yearOpen until Dec 31, 2029
  48. Manitoba Book Publishing Tax Credit (MBPTC)40% refundable tax credit on MB book publishing labour, up to $100K/year; includes 15% environmental bonus for recycled paper.Tax creditManitobaManitoba Department of Finance / Canada Revenue AgencyUp to $100KOpen now
  49. Interactive Digital Media Tax Credit25% refundable tax credit on BC-resident salaries and wages for video game, educational software and other interactive digital media development; minimum $100K eligible wages.Who can apply: Startups and growing businessesTax creditBritish ColumbiaGovernment of British Columbia25% rateYear-round
  50. British Columbia Scientific Research and Experimental Development (SR&ED) Tax CreditA permanent 10% refundable B.C. credit on R&D spending up to a $6 million expenditure limit, with a non-refundable 10% credit above it.Tax creditBritish ColumbiaGovernment of British Columbia / Canada Revenue Agency (CRA)10% refundable to $6M baseOpen now
  51. Manitoba Cultural Industries Printing Tax CreditRefundable Manitoba credit worth 35% of book-printing-division wages paid to Manitoba residents, prorated by eligible book printing revenue, to $1.1 million a year per corporation.Who can apply: Established businessesTax creditManitobaGovernment of Manitoba / Canada Revenue Agency (CRA)Up to $1.1M/yr (35%)Year-round
  52. Ontario Focused Flow-Through Share Tax CreditRefundable 5% Ontario credit for individual investors in flow-through shares from Ontario mineral exploration companies; stacks with federal 15% credit.Who can apply: Individuals. Startups and growing businessesTax creditOntarioGovernment of Ontario (administered by Canada Revenue Agency via T1 return)Year-round
  53. Newfoundland and Labrador Film and Video Tax CreditA refundable 40% credit on Newfoundland and Labrador film labour, capped at 25% of production costs and $5 million.Tax creditNewfoundland and LabradorGovernment of Newfoundland and Labrador / Newfoundland and Labrador Film Development Corporation40% of NL labour, $5M capYear-round
  54. Ontario Book Publishing Tax Credit (OBPTC)30% refundable tax credit on eligible Ontario book publishing costs, capped at $30,000 per title for Canadian-controlled publishers with two+ books annually.Tax creditOntarioOntario Creates / Canada Revenue AgencyUp to $30KYear-round
  55. Saskatchewan Chemical Fertilizer Incentive (SCFI)A 15% non-refundable Saskatchewan tax credit on capital expenditures of $10 million or more for new or expanded chemical fertilizer production facilities. Applications close when the program sunsets.Tax creditSaskatchewanGovernment of Saskatchewan15% of $10M+ capexCloses Dec 3187 days
  56. Alberta Agri-Processing Investment Tax Credit (APITC)A 12% non-refundable Alberta tax credit, up to $175 million per project, for corporations and registered partnerships investing $10 million or more in value-added agri-processing facilities.Who can apply: Growing businessesTax creditAlbertaGovernment of Alberta12% up to $175M/projectOpen now
  57. Quebec Tax Credit for Film Production Services (QC-PSTC)Quebec's refundable 25% tax credit on film/TV production services spend, plus a 16% improvement on animation and VFX labour (capped at 65% of the contract cost when that work is outsourced); no per-project cap on the basic credit.Who can apply: For-profit businesses. Growing and established businessesTax creditQuebecSODEC (Société de développement des entreprises culturelles) / Revenu QuébecYear-round
  58. Saskatchewan Small and Medium Enterprise Investment Tax Credit (SMEITC)45% non-refundable tax credit for investors buying equity in Saskatchewan manufacturing SMEs raising $100K-$4M, with $7M annual credit cap.Who can apply: Growing and established businessesTax creditSaskatchewanGovernment of Saskatchewan, Ministry of Finance (administered with the Ministry of Trade and Export Development)Up to $140K/yrOpen until Jun 30, 2028
  59. Saskatchewan Petroleum Innovation Incentive (SPII)25% transferable tax credit on eligible capital and operating costs for first-of-kind oil and gas technology projects in Saskatchewan; $1M-$5M per project.Who can apply: Growing and established businessesTax creditSaskatchewanGovernment of Saskatchewan$1M–$5MYear-round
  60. Alberta Film and Television Tax Credit (FTTC)Refundable Alberta tax credit at 22% (base) or 30% (Alberta-owned) on eligible production costs for film and TV productions over $499,999.Who can apply: For-profit businesses. Growing and established businessesTax creditAlbertaGovernment of Alberta, Ministry of Arts, Culture and Status of WomenYear-round
  61. Saskatchewan Value-Added Agriculture Incentive (SVAI)Non-refundable tax credit for value-added agriculture processing capital investments: 15% on first $400M, 30% on $400M-$600M, 40% above $600M.Who can apply: For-profit businesses. Growing and established businessesTax creditSaskatchewanGovernment of Saskatchewan, Ministry of Trade and Export DevelopmentUp to $250M/projectYear-round
  62. Saskatchewan Critical Minerals Processing Investment Incentive (CMPII)Transferable 15% tax credit on eligible costs for Saskatchewan critical minerals processing facilities; greenfield or brownfield, minimum $10M project size.Who can apply: Growing businessesTax creditSaskatchewanGovernment of Saskatchewan, Ministry of Energy and ResourcesOpen until Mar 31, 2029
  63. Manitoba Works Capital Incentive (MWCI)Tax credit on incremental education property taxes for $10M+ capital investments in MB mfg, aerospace, agri, or life sciences; 10+ jobs required.Who can apply: Established businessesTax creditManitobaGovernment of Manitoba20-yr tax rebateYear-round
  64. Saskatchewan Critical Minerals Innovation Incentive (SCMII)Saskatchewan returns 25% of eligible costs as transferable royalty credits on critical minerals projects deploying technology new to the province; up to $5M.Who can apply: Growing and established businessesTax creditSaskatchewanGovernment of Saskatchewan, Ministry of Energy and Resources$250K–$5MYear-round
  65. Atlantic Investment Tax Credit (AITC)10% refundable tax credit on new buildings, machinery, and equipment in Atlantic Canada; fully refundable for CCPCs, partially for others.Tax credit4 provincesCanada Revenue Agency (CRA)10% rateYear-round

What’s in this directory

This directory lists 63 live business funding programs that are tax credits. 63 accept applications today, and 45 of those have no deadline at all.

By who runs it

  • Federal10
  • Provincial52
  • Territorial1

Closing in the next 14 days 0

Nothing on this list closes in the next 14 days.

Updated October 5, 2026. Every program is checked against its funder’s own pages; statuses and dates change, so confirm with the funder before you apply.

Want advice on where to start rather than the full list? Read the business tax credits guide.

This directory is for businesses. Looking for money as a person? See benefits and credits for individuals. Artists and arts groups have their own directory at GrantCompass Arts.

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