Incentives Programs

Research and Development Incentives

Striving to be one of the world’s most important locations for technological enhancement and development, Canada and Ontario offer one of the world’s most competitive Research & Development (R&D) cost advantages:

• The range of eligible expenses in Canada is more extensive than in the U.S., including 100% of R&D expenses, carry-forward amounts, bonusing for incremental R&D, and cash refunds, in some cases
• Canada has a broader definition of what qualifies for R&D tax credits compared to the U.S.
• There's flexibility in structuring investments, including long-term blended and capital blended arrangements

General Incentive Programs

• Scientific Research & Experimental Development (SR&ED) Tax Incentive Program
  • Offers 25-35% refundable/non-refundable research and development tax incentives, supporting technological advancement, uncertainty and content
  • Provides $2 billion in tax credits to more than 18,000 claimants per year
  • A program of the Canada Revenue Agency
• Ontario New Technology Tax Incentive (ONTTI)
• Ontario Innovation Tax Credit (OITC)
• Canada Foundation for Innovation
• Industrial Research Assistance Program (IRAP)
• IRAP-TPC Pre-Commercialization Assistance to SMEs
• Ontario Commercialization Investment Funds Program
• Ontario Business - Research Institute Tax Credit (OBRITC)
• Ontario SMART Canadian Manufacturers and Exporters (CME)
• Ontario Research Fund (ORF)
• Ontario Labour Sponsored Investment Fund
• Ontario Retail Sales Tax Exemption
• Summary of R&D Tax Credits

Automotive Incentive Programs

• Ontario's Green Automotive Incentives
  

Biotechnology, Health Science and Agri-food Incentives and Programs

• Agricultural Adaptation Council
• Canadian Institute of Health Research (CIHR)
• Growing Forward - Food Safety and Traceability Initiative

New Media Incentives

• Ontario Interactive Digital Media Tax Credit (OIDMTC)
• Film Advisory Services
• Ontario Computer Animation and Special Effects Tax Credit (OCASE)
• Ontario Book Publishing Tax Credit (OBPTC)
• Ontario Production Services Tax Credit (OPSTC)
• Digital Technology Adoption Pilot Program (DTAPP)

Human Resources and Wage Incentives

• Ontario Co-Operative Education Tax Credit (CETC)
• Ontario Apprenticeship Training Tax Credit (ATTC)
• Career Focus Program - Wage Subsidy
• CONNECT - The Colleges of Ontario Network for Education & Training
• Ontario Job Connect
• Ontario Summer Jobs Service
• Wage subsidies (Canada-wide)
• University of Waterloo Co-operative Education

Property Development Incentives and Programs

• Brownfield Incentive Programs in Waterloo Region
  
  • Region of Waterloo Phase II Environmental Assessment Grant
  • Regional Development Charge Exemptions for Brownfields
  • Joint Tax Increment Grant Program (Region of Waterloo and City of Kitchener)
  • Joint Tax Increment Grant Program (Region of Waterloo and City of Cambridge - Core Areas)
• Brownfields Financial Tax Incentive Program (Ontario Ministry of Municipal Affairs and Housing)
• City of Cambridge Financial Incentives
  • Fee Exemption Programs
  • Loan and Grand Programs
  • City Wide Incentives
• City of Kitchener Downtown Incentive Programs
• City of Waterloo Uptown Facade Improvement Program
  • Brochure
  • Guidelines

Rural Business Incentives and Programs

• Rural Economic Development (RED) Program

General and Small Business Support Programs

• Waterloo Region Small Business Centre (SBC)
• Business Development Bank of Canada - Services Overview
• Business Development Bank of Canada - Innovation Financing
• Canada Small Business Financing Program (CSBF)
• Canadian Youth Business Foundation Start-Up Financing Program
• Capital Leasing Pilot Project
• Ontario Employer Health Tax Exemption
• The Canadian Commercial Corporation (CCC)

For more information on incentives offered and administered by the Canadian federal and Ontario provincial government, visit Invest In Ontario for comprehensive listings.