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 […]

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

Canada’s Federal Budget 2025 delivers significant enhancements to the Scientific Research and Experimental Development (SR&ED) program. The changes expand eligibility, increase funding limits and streamline administration, creating substantial opportunities for Canadian businesses investing in innovation.  Understanding these Federal Budget 2025 SR&ED program changes helps companies maximize available tax credits while preparing for new administrative processes […]

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 […]