SR&ED :

LLMs: Technological Innovation or Technical Progress?

LLMs like GPT-4o, Mistral, GROK, or LLaMA in 2025… Are they truly technological innovations, or just the result of steady technical progress? To answer that, we first need to clarify the difference between these two concepts 👇 I used to confuse them myself. And I still see many companies diving headfirst into ‘innovation’… When a […]

SR&ED expenses: how much funding can your business take advantage of?

The Scientific Research and Experimental Development (SR&ED) tax incentives form a program offered by the Canadian government through the Canadian Revenue Agency (CRA) to all Canadian businesses. It is supplemented by provincial tax incentives which vary across provinces and territories. Their fundamental objective remain identical : foster innovation in Canada and encourage Canadian businesses in […]

Federal budget 2025 SR&ED Program Expansion 

Federal Budget 2025 boosts SR&ED with a new $6M expenditure limit, reinstated capital eligibility, AI-driven processing and a 90-day pre-claim review—creating stronger funding opportunities for Canadian innovators.

SR&ED Advantage for Software Companies

The Scientific Research and Experimental Development (SR&ED) program is Canada’s largest tax incentive for innovation. It helps companies recover a portion of their R&D costs, making it a valuable tool for technology-driven businesses. For software development firms, where progress often depends on experimentation and thinking outside of the box, SR&ED can provide significant support. What […]

SR&ED Tax Credits for Public Corporations

Innovation isn’t just for private firms. Under recent proposals, public corporations and publicly held enterprises in Canada may now have new access to SR&ED tax credits, opening possibilities to fund R&D without diluting equity.  Here’s what you need to know, from eligibility to strategy. What’s changing for SR&ED tax credits in public corporations? On August […]

1-Min Self-Referral Funding Check: Is Your Business Missing Out?

If you or your clients own or manage a Canadian business, Leyton can help unlock tens of thousands to millions of dollars in government funding, improve cash flow, and reduce tax liability, without disrupting your operations. Our streamlined self-referral funding process makes it easy to get started with just a few simple questions. What we […]

SR&ED AI Eligibility: Where CRA Draws the Line

As Artificial Intelligence (AI), Edge Computing, and real-time systems continue to evolve rapidly, more companies are investing in cutting-edge development projects. But when it comes to claiming these projects under Canada’s Scientific Research and Experimental Development (SR&ED) program, the line between true R&D and routine implementation is often misunderstood. This article helps clarify where the […]

You Build It, We Fund It: What’s SR&ED Credit Eligible in Your Business

Innovation is rarely a straight line. Every experiment, trial, or unexpected setback brings you closer to a breakthrough, and in Canada, the government recognizes that. Through the Scientific Research and Experimental Development (SR&ED) tax credit program, businesses across industries can turn their research challenges into valuable funding opportunities. Yet many companies don’t realize that what […]

If We’re in a Simulation.. Could The Simulators Get SR&ED Credits?

So, are we living in a simulated universe? Probably the most famous expression of the Simulation Hypothesis comes from the philosopher Nick Bostrom. He proposed that at least one of the following three statements is likely true: Put differently, if simulating entire universes is feasible among advanced species, then there could be countless “fake” universes […]

SR&ED Funding for Startups: How to Avoid Emergency Fundraising

When a promising Canadian fintech found itself caught between funding rounds with just months of runway left, traditional options seemed limited. Here’s how strategic SR&ED financing through the Leyton-Easly partnership transformed a potential crisis into a competitive advantage.