SR&ED in Alberta: Federal Credits + Provincial Incentives
How Alberta companies stack federal SR&ED with provincial credits, Alberta Innovates grants, and IRAP funding.
Alberta tech companies often under-claim SR&ED because they focus only on the federal credit. Alberta offers additional provincial incentives that stack with federal SR&ED — meaning your effective R&D subsidy can be significantly higher than the base 35% CCPC refundable rate.
Federal SR&ED Baseline
Canadian-Controlled Private Corporations receive up to 35% refundable federal tax credits on the first $3M in eligible R&D expenditures (subject to taxable capital phase-out rules). This applies to Alberta companies the same as anywhere in Canada.
Alberta Provincial Credits
Alberta offers the Scientific Research & Experimental Development (SR&ED) Tax Credit at 10% on eligible expenditures, combined with the Innovation Employment Grant for companies investing in R&D staff. Energy tech, AI, and healthtech companies in Calgary and Edmonton frequently qualify for both federal and provincial stacks.
Alberta Innovates and IRAP
Beyond tax credits, Alberta Innovates provides grants for technology development and commercialization — often used alongside SR&ED on the same projects when expenses are allocated correctly (no double-counting). IRAP funding through NRC is also widely accessed by Alberta startups.
Local Ecosystem Resources
Explore our Calgary and Edmonton startup funding guides for local accelerators, investors, and programs. Use the R&D Calculator with province set to Alberta for combined rate estimates.