What is Ontario SR&ED Provincial Tax Credit?
Ontario SR&ED Provincial Tax Credit is delivered by Government of Ontario / CRA as a tax credit. Funding is typically oITC 10% refundable (CCPCs) + ORDTC 3.5% non-refundable (all corporations). This page covers eligibility, intake status, and what an application actually requires.
At a glance
| Funding amount | OITC 10% refundable (CCPCs) + ORDTC 3.5% non-refundable (all corporations) |
|---|---|
| Cost share | 0% |
| Level | Provincial |
| Program type | Tax Credit |
| Delivered by | Government of Ontario / CRA |
| Available in | ON |
| Intake status | Open — claim on Ontario tax return |
| Last verified | 2026-06-12 |
Who qualifies
- Eligible industries: All industries with R&D activity in Ontario
- Eligible activities: Same activities as federal SR&ED; Ontario-based R&D work
Watch out for
Non-R&D activities; outside Ontario
Deadlines & how to apply
2026 Ontario budget (March 26, 2026) left both credits unchanged: OITC 10% refundable for CCPCs (phases out above $500K taxable income / $25M taxable capital), ORDTC 3.5% non-refundable for all corporations. OBRITC adds 20% refundable on eligible research-institute contracts. Note: the Regional Opportunities ITC sunsets; eligible expenditures must be incurred by December 31, 2026.
How NorthGrants helps with Ontario SR&ED Provincial Tax Credit
Most business owners read about Ontario SR&ED Provincial Tax Credit, see the funding amount, and stop. The hard part isn't finding the grant. It's building an application that actually wins.
NorthGrants builds the full application framework for you: a tailored project narrative aligned to this program's evaluation criteria, a budget structure that maps to eligible costs, and the supporting documentation checklist. You review it, refine the parts only you can write, and submit.