New Brunswick Research and Development Tax Credit

This is a fully refundable tax credit for New Brunswick corporations to help fund their research activity. It is applied to Scientific Research and Experimental Development (SR&ED) expenditures as defined by the Federal Income Tax Act. The credit is administered by the Canada Revenue Agency (CRA).

Grant Deadline

Deadline not available

Funding Amount

Deadline not available This is a fully refundable tax credit for New Brunswick corporations to help fund their research activity. It is applied to Scientific Research and Experimental Development (SR&ED) expenditures as defined by the Federal Income Tax Act. The credit is administered by the Canada Revenue Agency (CRA).

Type of Grant

Tax Credit

Sectors

All Sectors, research and discovery

Demographics

Incorporation

Government Institution

Perks

Region Restriction

This grant is restricted to whole of Canada

Keywords

Age Restriction

This grant is age restricted from 18 to 100

Eligibility and Requirements

Corporations engaging in the following types of work are eligible: +Experimental development - This is the work done to achieve technological advancement to create, or improve, new materials, devices, products, or processes. Most SR&ED claims involve experimental development. +Applied research - This is work done to advance scientific knowledge with a specific practical application in view. +Basic research - This is work done to advance scientific knowledge without a specific practical application in view. +Support work - This is work that directly supports, and is commensurate with, the needs of experimental development, applied research, and basic research. This includes only the following eight specific types of work: engineering; design; operations research; mathematical analysis; computer programming; data collection; testing, and psychological research.

Grant Application website

https://www2.gnb.ca/content/gnb/en/services/services_renderer.4676.Tax_Credits_-_Research_and_Development_Tax_Credit.html

Contact

Contacts: Canada Revenue Agency 1-800-959-5525 (English) or 1-800-959-7775 (French).