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Ontario Research and Development Tax Credit (ORDTC)

Ontario Ministry of Finance / Canada Revenue Agency

3.5% non-refundable credit for taxation years commencing after May 31, 2016

Non-refundable credit that reduces Ontario corporate income tax for corporations performing SR&ED in Ontario.

Open the official page ↗
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Worth a look

How to apply

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Who qualifies

Corporation with a permanent establishment in Ontario that carries on SR&ED in Ontario, is eligible for the federal section 127 credit, is not tax-exempt, and has filed federal form T661. Unused credit can be carried back 3 years and forward 20 years.

Corporation

Good to know

  • Cost share: 3.5% of eligible costs
  • Notes: Page last updated Nov 27, 2024. Ongoing status inferred from the page offering the credit with no end date.

Evidence from the official page

  • amount“For taxation years that commence after May 31, 2016, the tax credit rate is 3.5%” source ↗
  • amount“Qualifying corporations can claim a non-refundable tax credit” source ↗

Verified 2026-10-08 · High confidence. Always confirm on the official page before applying.