Micro R&D: How Small Experiments Shape the Future of SR&ED

When most people think of R&D, they picture breakthroughs in aerospace, pharmaceuticals, or artificial intelligence, million-dollar initiatives with large labs, long timelines, and dedicated research departments. But the reality on the ground is shifting. In today’s fast-paced, a growing share of this R&D is actually micro R&D, small, targeted experiments that respond quickly to real-world […]
Navigating Federal SR&ED and Innovation Incentives in 2026

With the start of 2026, the landscape for Canadian innovation funding has fundamentally shifted. Federal Budget 2025 SR&ED measures and Québec’s bold restructuring have moved from proposals to active levers. Your business must now use them to future‑proof its R&D strategy. Below, we update the key shifts for the current year. And what you need […]
Can You Claim SR&ED with Failed Prototypes?

While gauging the SR&ED eligibility of our clients’ projects, we often find that they are afraid to speak about failed prototypes, product designs or any setbacks they encountered during the development process. In many cases, the failures and impediments that you encountered could in fact strengthen your SR&ED claim. This includes cases where the work […]
Can Quantum Computing Projects Qualify for SR&ED?

Quantum computing is no longer just the domain of theoretical physicists, it’s a tangible, rapidly growing field where Canadian innovators are leading the charge. Companies like Xanadu and D-Wave are redefining what’s computationally possible, while universities and startups are pushing the boundaries of quantum hardware, algorithms, and software infrastructure. But here’s the question many R&D […]
Webinar – New Year, New Funding to Unlock with Leyton & Easly

Turn your SR&ED refund into a strategic growth lever for your innovation projects
Webinar – Cross-border innovation funding opportunities between Canada and the U.S.

Discover Canada-U.S. R&D tax credits and funding opportunities to support innovation, AI, and cross-border growth.
Montreal Budget 2026: Non-Residential Tax Hike Puts Pressure on Business Margins

As the 2026 Montreal budget introduces a new wave of fiscal pressure on the business community, Leyton is reinforcing its commitment to helping local innovators protect their margins. While municipal costs are rising, the synchronization of federal tax credits and provincial incentives remains the most effective tool for maintaining a competitive edge. The budget for […]
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 […]
Emerging Tech and SR&ED: Fund Your Next Wave of Innovation

In today’s rapidly evolving technological landscape, staying ahead of the curve is imperative for businesses aiming to maintain their competitive edge. Continuous investment in research and development (R&D) and in emerging tech SR&ED initiatives is key to achieving this, but funding cutting-edge innovation can be challenging. Here where enter the Scientific Research and Experimental Development […]
Eligibility and impact of Generative AI in SR&ED

At Leyton, we work closely with innovative companies that are adopting Generative AI to accelerate research and development. The opportunities are immense, but when it comes to the Scientific Research & Experimental Development (SR&ED) program, it is crucial to understand that not all AI activities are eligible. The distinction between experimental development and routine application […]