Webinar – Cross-border innovation funding opportunities between Canada and the U.S.

Stay Ahead of Innovation Funding in 2026

Discover how companies can access cross-border innovation funding across Canada and the U.S. In this webinar, our experts will explain Canada’s SR&ED Tax Credits, U.S. R&D Tax Credits, and key grant programs that support AI adoption and international expansion. Gain insights on aligning your R&D strategy across borders while staying compliant in a rapidly changing funding environment.

This exclusive 1-hour live session provides practical guidance to optimize funding, maximize tax incentives, and leverage grants for AI-driven projects and cross-border growth initiatives.

What you will learn:  

Who is this webinar for?

Webinar agenda

• • Canada SR&ED Tax Credit: what it is, who qualifies, and how it works
• • U.S. R&D Tax Credits for innovation funding under OBBB & upcoming tax filing deadlines
• • Grants supporting international growth and AI initiatives across North America
• • Live Q&A – Ask your questions directly to Leyton and Easly experts.

Questions and Answers

Below you will find the answers to the questions raised during the webinar, prepared by our experts Melody Jeng, Andrew Simpson, and Axel Deny.

Please note that these answers are provided for general information purposes only and do not constitute legal, tax, or financial advice.

If you have questions related to your specific situation or that of your organization, we encourage you to contact us directly.

How far back can we claim SR&ED in Canada?

You can file or amend an SR&ED claim up to 18 months after the end of the fiscal year. Even if your corporate tax return has already been filed, it can still be amended within that window to include an SR&ED claim.

How long does it take to prepare and submit an SR&ED claim?

The timeline depends mainly on the company’s availability.
In ideal conditions, an SR&ED claim can be prepared in as little as 2 weeks, but on average it takes around one month.

Can we apply for multiple grants and tax credits at the same time?

Yes. Companies can apply for multiple funding programs simultaneously (tax credits and grants).
Some expenses may need to be adjusted to avoid double funding, but mechanisms like the SR&ED proxy amount often make claims worthwhile even when other funding is involved.

What percentage can we receive through R&D tax credits?

Canada: Depending on the province and company status, combined federal and provincial credits can reach 40–60% in some cases.

United States: The federal R&D tax credit typically represents 7–10% of qualifying expenses.

Are there programs for U.S. companies to come and build in Canada?

There are no direct Canadian incentives that fund U.S. companies upfront to establish operations in Canada.
To access Canadian incentives like SR&ED, a company generally needs a Canadian entity incurring eligible R&D expenses in Canada.

Are there state-level R&D tax credits in the U.S. (e.g., Texas)?

Yes. Some U.S. states offer state-level R&D tax credits.
For example, Texas offers an R&D credit that can offset franchise tax, provided the company is subject to that tax.

Is SBIR funding currently available in the U.S.?

At the time of the webinar, there were no confirmed updates on SBIR funding availability, and many programs appeared to be on pause. Updates are expected to be communicated once officially announced.

Do companies need to own the intellectual property (IP) to claim R&D credits?

• United States: No, IP ownership is not mandatory. The company must have the right to use the IP without paying royalties.
• Canada: Generally yes. The company claiming SR&ED usually needs to own the IP, with limited exceptions depending on contractual arrangements.

Do you provide audit support if we are reviewed by tax authorities?

Yes. Both in Canada and the U.S., audit support related to the R&D claim is included as part of the service. If authorities request documentation or conduct a review, support is provided at no additional cost.

How are fees structured?

For R&D tax credits, fees are generally success-based, calculated as a percentage of the credit obtained.
For grants, fees may vary depending on scope and are discussed during an initial consultation.

Does enterprise or internal software development qualify for R&D credits?

Yes. Developing a new enterprise software system can qualify if there is technical risk, experimentation, and measurable improvement. In the U.S., special rules apply to internal-use software, but it may still qualify if it is not readily available on the market.

Can we still claim R&D credits if part of the team is outsourced or offshore?

United States: Only U.S.-based employees and contractors can be included in the claim. Offshore costs are excluded.

Canada: Eligible labor must generally be Canadian-based, though materials can be sourced internationally.