Demander une reconnaissance à titre de consortium de recherche admissible ### 📋 Eligible Entities - Corporations (Canadian-controlled or foreign-controlled) - Partnerships and joint ventures engaged in research activities - Consortiums of two or more entities collaborating on eligible research - Entities must be registered in Canada and have a valid business number (BN) - At least one member must be a Canadian-controlled private corporation (CCPC) or Canadian public corporation - Non-profit organizations may participate as consortium members - Educational institutions and government research bodies may be part of the consortium ### 💰 Funding Details - Not a direct grant — This is a tax credit recognition program - Eligible research expenses can generate Scientific Research and Experimental Development (SR&ED) tax credits - Tax credit rates vary: - Up to 35% federal credit (refundable for CCPCs) - Provincial credits vary by province (typically 15-20%) - Combined potential: up to 50-55% of eligible expenses - No matching requirement — The consortium qualifies based on research merit - Repayability: Not applicable (tax credit, not a loan) - Credits are refundable or claimable against corporate tax ### 🛠️ Approved Expenses - Salaries and wages of researchers and support staff directly engaged in eligible research - Materials and supplies consumed in research activities - Lease costs for specialized equipment used in research - Subcontracted research services to other eligible parties - Software development and IT infrastructure for research purposes - Laboratory testing and analytical services - Professional fees related to research (engineering, scientific consulting) - Amortization of capital equipment and machinery used in research - Overhead allocation (maximum 65% of direct labor costs) - Travel expenses for research-specific activities - Not eligible: General administrative costs, financing costs, land acquisition ### ⚠️ Conditions & Milestones - Application Requirements: - Submit Form T1144 (SR&ED Claim) to Canada Revenue Agency (CRA) - Consortium members must file jointly or designate a lead applicant - Provide detailed research description, timeline