Canadian Business Tax Credits Directory: 54 Programs (53 Active)
Tax credits are the closest thing to guaranteed funding in Canada: entitlement-style support where, if your business and spending qualify, you claim it — no contest, no committee. The data makes that absolute — 100% of the 53 tax credits in the catalog are low-competition, the only funding type with no competitive pressure at all. They also carry weight, at a median realistic value of $500,000. The Canada Revenue Agency administers most of them, and manufacturing, technology and clean technology dominate the mix. The cost is rigor, not rivalry — a median of 25 hours of careful documentation. Budget 2025 raised the SR&ED expenditure limit directly from $3M to $6M, lifting the maximum enhanced credit to $2.1M a year.
Source: GrantCompass Funding Census, June 2026Last verified June 2026. Program details sourced from official government and organization websites.
What the tax-credit landscape shows
Coloured by industry, the tax-credit map is tighter than the grant map — 53 programs clustered in manufacturing, technology and clean technology, the sectors where eligible spending is easiest to document. Every cell is low-competition, so unlike a grant map there are no crowded contests to read here. Practical sequencing: the smart move with tax credits is to claim what you already qualify for. Because 100% are non-competitive, the work is proving eligibility, not winning a committee — a median of 25 hours of careful documentation rather than persuasion. Map your eligible R&D, manufacturing and digital-media spending against the available credits first; they pay out near-automatically. Budget 2025 raised the SR&ED expenditure limit directly from $3M to $6M, so well-documented innovation spending now carries materially more credit than before.
Source: GrantCompass Funding Census, June 2026Largest Active Programs by Typical Award
Sorted by the realistic maximum a single applicant receives.
| Program | Organization | Typical Award |
|---|---|---|
| Clean Technology Manufacturing Investment Tax Credit (CTM ITC) | Canada Revenue Agency (CRA) | $10M |
| Quebec Tax Credit for Film Production Services (QC-PSTC) | SODEC (Société de développement des entreprises culturelles) / Revenu Québec | $10M |
| Saskatchewan Petroleum Innovation Incentive (SPII) | Government of Saskatchewan | $5M |
| Carbon Capture, Utilization, and Storage Investment Tax Credit (CCUS ITC) | Canada Revenue Agency (CRA) | $5M |
| BC Production Services Tax Credit (PSTC) | Government of British Columbia / Creative BC | $5M |
All Programs (54)
| Program | Organization | Amount | Type |
|---|---|---|---|
| Alberta Film and Television Tax Credit (FTTC) | Government of Alberta — Ministry of Arts, Culture and Status of Women | $110K–$3M | Tax Credit |
| Alberta Innovation Employment Grant | Government of Alberta | $40K–$800K | Tax Credit |
| Apprenticeship Job Creation Tax Credit (AJCTC) | Canada Revenue Agency (CRA) | Up to $2K | Tax Credit |
| Atlantic Investment Tax Credit (AITC) | Canada Revenue Agency (CRA) | $10K–$500K | Tax Credit |
| BC Film Incentive (FIBC) | Government of British Columbia / Creative BC | $300K–$4M | Tax Credit |
| BC Production Services Tax Credit (PSTC) | Government of British Columbia / Creative BC | $200K–$5M | Tax Credit |
| BC Small Business Venture Capital Tax Credit | Province of British Columbia | $15K–$120K | Tax Credit |
| British Columbia Clean Buildings Tax CreditBetween Intakes | BC Ministry of Finance / Canada Revenue Agency | $5K–$100K | Tax Credit |
| Canadian Film or Video Production Tax Credit (CPTC) | Canadian Audio-Visual Certification Office (CAVCO) / CRA | $25K–$2M | Tax Credit |
| Carbon Capture, Utilization, and Storage Investment Tax Credit (CCUS ITC) | Canada Revenue Agency (CRA) | $100K–$5M | Tax Credit |
| Clean Electricity Investment Tax Credit (CEITC) | Canada Revenue Agency / Natural Resources Canada | $1.5M–$150M | Tax Credit |
| Clean Hydrogen Investment Tax Credit | Canada Revenue Agency (CRA) | $200K–$20M | Tax Credit |
| Clean Technology Investment Tax Credit | Canada Revenue Agency (CRA) | 30% of costs | Tax Credit |
| Clean Technology Manufacturing Investment Tax Credit (CTM ITC) | Canada Revenue Agency (CRA) | $100K–$10M | Tax Credit |
| Co-operative Graduate Hiring Incentive (COG-HI) — Manitoba | Manitoba Finance — Tax Assistance Office | $3K–$5K | Tax Credit |
| Co-operative Students Hiring Incentive (COS-HI) — Manitoba | Manitoba Finance — Tax Assistance Office | $500–$5K | Tax Credit |
| Film or Video Production Services Tax Credit (PSTC) | Canadian Audio-Visual Certification Office (CAVCO) / CRA | 16% of costs | Tax Credit |
| Interactive Digital Media Tax Credit | Government of British Columbia | $75K–$750K | Tax Credit |
| Manitoba Book Publishing Tax Credit (MBPTC) | Manitoba Department of Finance / Canada Revenue Agency | $15K–$80K | Tax Credit |
| Manitoba Community Enterprise Development Tax Credit (CEDTC) | Government of Manitoba — Economic Programs Branch | Varies | Tax Credit |
| Manitoba Film and Video Production Tax Credit | Province of Manitoba / Manitoba Film and Music | $200K–$2.5M | Tax Credit |
| Manitoba Green Energy Equipment Tax Credit | Government of Manitoba — Department of Finance | $5K–$30K | Tax Credit |
| Manitoba Interactive Digital Media Tax Credit (MIDMTC) | Province of Manitoba | $70K–$500K | Tax Credit |
| Manitoba Manufacturing Investment Tax Credit (MITC) | Government of Manitoba — Manitoba Finance (administered by Canada Revenue Agency) | $10K–$200K | Tax Credit |
| Manitoba Research and Development Tax Credit | Government of Manitoba — Manitoba Finance (administered by Canada Revenue Agency) | $15K–$150K | Tax Credit |
| Manitoba Small Business Venture Capital Tax Credit (SBVCTC) | Province of Manitoba | $50K–$500K | Tax Credit |
| Manitoba Works Capital Incentive (MWCI) | Government of Manitoba | $200K–$1M | Tax Credit |
| Manufacturing and Processing Investment Tax Credit (BC) | Government of British Columbia | $15K–$300K | Tax Credit |
| NB Small Business Investor Tax Credit (SBITC) | Government of New Brunswick | $10K–$75K | Tax Credit |
| Nova Scotia CEDIF Equity Tax Credit | Nova Scotia Securities Commission / Nova Scotia Department of Finance and Treasury Board | $100K–$1M | Tax Credit |
| Nova Scotia Digital Animation Tax Credit (NSDATC) | Nova Scotia Department of Finance and Treasury Board | $50K–$750K | Tax Credit |
| Nova Scotia Digital Media Tax Credit (NSDMTC) | Province of Nova Scotia / Department of Finance | $25K–$300K | Tax Credit |
| Ontario Book Publishing Tax Credit (OBPTC) | Ontario Creates / Canada Revenue Agency | $5K–$30K | Tax Credit |
| Ontario Co-operative Education Tax Credit (OCELC) | Government of Ontario (administered via Canada Revenue Agency — Schedule 550 / Form ON479) | $900–$3K | Tax Credit |
| Ontario Computer Animation and Special Effects Tax Credit (OCASE) | Ontario Creates / Canada Revenue Agency | $25K–$500K | Tax Credit |
| Ontario Film and Television Tax Credit (OFTTC) | Ontario Creates / Canada Revenue Agency | $100K–$1M | Tax Credit |
| Ontario Focused Flow-Through Share Tax Credit | Government of Ontario (administered by Canada Revenue Agency via T1 return) | $250–$25K | Tax Credit |
| Ontario Innovation Tax Credit | Government of Ontario | $20K–$240K | Tax Credit |
| Ontario Interactive Digital Media Tax Credit (OIDMTC) | Ontario Creates / CRA | $150K–$2M | Tax Credit |
| Ontario Made Manufacturing Investment Tax Credit (OMMITC) | Government of Ontario (administered by Canada Revenue Agency via T2 return) | $75K–$3M | Tax Credit |
| Ontario Production Services Tax Credit (OPSTC) | Ontario Creates / Canada Revenue Agency | $215K–$15M | Tax Credit |
| Ontario Research and Development Tax Credit (ORDTC) | Canada Revenue Agency / Government of Ontario | $10K–$200K | Tax Credit |
| Quebec AI Adoption Tax Credit (CDAEIA) | Revenu Québec | $30K–$400K | Tax Credit |
| Quebec R&D Tax Credit (CRIC — Research, Innovation and Commercialization) | Government of Quebec | $80K–$500K | Tax Credit |
| Quebec Tax Credit for Film Production Services (QC-PSTC) | SODEC (Société de développement des entreprises culturelles) / Revenu Québec | $100K–$10M | Tax Credit |
| Quebec Tax Credit for Production of Multimedia Titles (CDTIM) | Investissement Québec / Revenu Québec | $150K–$2M | Tax Credit |
| Saskatchewan Commercial Innovation Incentive (SCII) | Government of Saskatchewan | $60K–$300K | Tax Credit |
| Saskatchewan Critical Minerals Processing Investment Incentive (CMPII) | Government of Saskatchewan — Ministry of Energy and Resources | $1.5M–$15M | Tax Credit |
| Saskatchewan Petroleum Innovation Incentive (SPII) | Government of Saskatchewan | $1M–$5M | Tax Credit |
| Saskatchewan Research and Development Tax Credit | Government of Saskatchewan — Ministry of Finance | $20K–$200K | Tax Credit |
| Saskatchewan Technology Startup Incentive (STSI) | Innovation Saskatchewan / Government of Saskatchewan | $50K–$500K | Tax Credit |
| Saskatchewan Value-Added Agriculture Incentive (SVAI) | Government of Saskatchewan — Ministry of Trade and Export Development | $1.5M–$60M | Tax Credit |
| Scientific Research and Experimental Development (SR&ED) | Canada Revenue Agency | $50K–$300K | Tax Credit |
| Yukon Small Business Investment Tax Credit (SBITC) | Government of Yukon — Department of Finance | 25% of costs | Tax Credit |