SR&ED tax credit statistics - International vs. Canada

A discussion of SR&ED tax credit levels and trends by region from 2007 onwards.


SR&ED claims processed			Variance %
Year	Claims	ITC’s (‘000’s)	Claims	ITC’s
2019	19,632	3,219,591	-1.1%	1.3%
2018	19,855	3,177,717	-4.8%	-1.6%
2017	20,867	3,231,128	-8.6	-18.7
2016	22,839	3,979,168	-6	-5.5
2015	24,302	4,211,057	-4	-3.4
2014	25,312	4,361,819	-1.1	16.5

2010	28,518	3,743,200	27	-8.2

2007	22,370	4,081,256

	2014 to 2018 changes		-21.5	-27.1
Source: CRA Redbook


SR&ED claim intake	Year end Mar 31, 2007		Year end Mar 31, 2019		Variance %
	Claims	ITC’s	Claims	ITC’s	Claims	ITC’s

National	22,640	$4,081,256	19,632	$3,219,591	-12.3	-22.1

Refundable (35%)	12126	$1,094,970	14033	$1,215,561	-4.1	8.6
Refundable TPR (35%)	4724	$220,968	3220	$133,143	-40.4	-41.9
Non-Refundable (15%)	3635	$2,219,760	3691	$1,946,626	-0.8	-52.7
Non-Refundable TPR (15%)	1779	$512,599	1582	$447,486	-23.4	-19.5
Other	376	$32,959	313	$236,153	-43.1	624

Source: CRA Redbook

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Canada R&D tax credits 2007-2018

Discussion by

David Sabina

Summary government positions by

Russ Roberts