{"id":4621,"date":"2026-07-16T12:43:40","date_gmt":"2026-07-16T10:43:40","guid":{"rendered":"https:\/\/leyton.majjane.agency\/ca\/?page_id=4621"},"modified":"2026-10-27T16:27:47","modified_gmt":"2026-10-27T15:27:47","slug":"everything-you-should-know-about-sred-tax-credit","status":"publish","type":"page","link":"https:\/\/leyton.com\/ca\/en\/everything-you-should-know-about-sred-tax-credit\/","title":{"rendered":"Everything You Should Know About SR&amp;ED TAX CREDIT"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4621\" class=\"elementor elementor-4621\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d7f16f1 e-con-full e-flex e-con e-parent\" data-id=\"5d7f16f1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2276a232 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"2276a232\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Everything You Should Know About <span> SR&amp;ED TAX CREDIT <\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54cafaa4 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"54cafaa4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"ori-hs-row\"><div class=\"ori-hs-wrap\"><div class=\"ori-hs-item lazyloaded\" data-back=\"https:\/\/leyton.com\/ca\/wp-content\/uploads\/sites\/3\/2023\/03\/HP-EN-new.jpg\" data-back-webp=\"https:\/\/leyton.com\/ca\/wp-content\/uploads\/sites\/3\/2023\/03\/HP-EN-new.jpg.webp\"><div class=\"ori-hs-content\"><p class=\"ori-hs-description\">The SR&amp;ED Program, administered by the Canada Revenue Agency (CRA), annually allocates over $3 billion in tax incentives to over 20,000 claimants, solidifying its position as Canada\u2019s most substantial federal program supporting business research and development (R&amp;D). Ensure you\u2019re navigating this opportunity effectively.<\/p><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7132443d elementor-align-center elementor-widget__width-initial fx-flood-icon liquid-glass2 elementor-widget elementor-widget-button\" data-id=\"7132443d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/ca\/en\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Estimate your credit<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-626336b5 e-flex e-con-boxed e-con e-parent\" data-id=\"626336b5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d28ad58 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"4d28ad58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>How we help<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19592bc0 e-grid e-con-full e-con e-child\" data-id=\"19592bc0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-398cf7d2 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"398cf7d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Canada\u2019s SR&amp;ED Program:\nDriving Innovation Since 1944<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bba9659 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3bba9659\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Introduced in 1944, the<strong> Scientific Research &amp; Experimental Development<\/strong>\u00a0<strong><a href=\"https:\/\/leyton.com\/ca\/tax-credits\/sred-scientific-research-experimental-development\/\"><mark class=\"has-inline-color has-primary-color\">(SR&amp;ED)<\/mark>\u00a0<\/a><\/strong>program remains at the forefront of Canada\u2019s innovation strategy. It\u2019s designed to foster growth in R&amp;D sectors by:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f646184 elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"1f646184\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;dd23831&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;eec2f0f&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;96d9ea2&quot;}],&quot;slides_to_show&quot;:&quot;3&quot;,&quot;speed&quot;:600,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-54edeace cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"54edeace\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e1a0db3 elementor-widget elementor-widget-heading\" data-id=\"6e1a0db3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tax Incentives<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a7eb270 elementor-widget elementor-widget-text-editor\" data-id=\"5a7eb270\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Offering companies substantial tax reliefs, refunds, or credits based on their R&amp;D expenditure.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43175e59 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"43175e59\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16ab9f7 elementor-widget elementor-widget-heading\" data-id=\"16ab9f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Industry Support<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61ef33d8 elementor-widget elementor-widget-text-editor\" data-id=\"61ef33d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Promoting Canadian industries to explore new technological territories.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4fec84d e-flex e-con-boxed e-con e-child\" data-id=\"4fec84d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61e92382 elementor-widget elementor-widget-heading\" data-id=\"61e92382\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Economic Stimulus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77b60e56 elementor-widget elementor-widget-text-editor\" data-id=\"77b60e56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Boosting the country\u2019s GDP by encouraging local innovations, which potentially leads to new job opportunities and technological advancements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M13.6875 5.25L8.2125 10.5L13.6875 15.75\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"21\" viewBox=\"0 0 22 21\" fill=\"none\"><path d=\"M8.21289 15.75L13.6879 10.5L8.21289 5.25\" stroke=\"#EC6839\" stroke-width=\"1.75\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8012390 e-flex e-con-boxed e-con e-parent\" data-id=\"8012390\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0323c80 elementor-widget elementor-widget-text-editor\" data-id=\"0323c80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>What you need to know<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efb7411 elementor-widget elementor-widget-heading\" data-id=\"efb7411\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Latest SR&amp;ED updates<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8224511 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8224511\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The 2025 Federal Budget introduces important enhancements to the SR&amp;ED program. These changes significantly increase the value of refundable tax credits and broaden opportunities for Canadian businesses investing in research and development:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-23b8eae e-grid e-con-full animate-fade-stagger e-con e-child\" data-id=\"23b8eae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-39eb9e5 e-con-full e-flex e-con e-child\" data-id=\"39eb9e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f85bef3 elementor-widget elementor-widget-heading\" data-id=\"f85bef3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">01.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92ae125 elementor-widget elementor-widget-heading\" data-id=\"92ae125\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Higher Refundable Limits<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc9649c elementor-widget elementor-widget-text-editor\" data-id=\"bc9649c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The\u00a0<strong>35% enhanced refundable tax credit<\/strong>\u00a0can now be earned on up to\u00a0<strong>$6 million<\/strong>\u00a0in qualifying expenditures (<strong>previously $3 million<\/strong>, and more recently $4.5 million).\u00a0This significantly expands the benefit for qualifying Canadian-Controlled Private Corporations (CCPCs), who can now claim\u00a0<strong>up to $2.1 million<\/strong>\u00a0annually in fully refundable credits.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f86031a e-con-full e-flex e-con e-child\" data-id=\"f86031a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9dd882b elementor-widget elementor-widget-heading\" data-id=\"9dd882b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">02.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f48bae6 elementor-widget elementor-widget-heading\" data-id=\"f48bae6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Expanded Phase-Out Thresholds<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fa2644 elementor-widget elementor-widget-text-editor\" data-id=\"4fa2644\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The federal budget confirms increases to the taxable capital thresholds used to determine access to the enhanced credit:<\/p><ul><li><p>From\u00a0<strong>$10 million to $15 million<\/strong>\u00a0for the lower limit<\/p><\/li><li><p>From\u00a0<strong>$50 million to $75 million<\/strong>\u00a0for the upper phase-out limit<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b326b72 e-con-full e-flex e-con e-child\" data-id=\"b326b72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aa315a7 elementor-widget elementor-widget-heading\" data-id=\"aa315a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">03.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8619210 elementor-widget elementor-widget-heading\" data-id=\"8619210\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Extended Eligibility for Public Corporations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3010e14 elementor-widget elementor-widget-text-editor\" data-id=\"3010e14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Eligible Canadian public corporations continue to benefit from the enhanced\u00a0<strong>35% refundable tax credit<\/strong>\u00a0on qualifying SR&amp;ED expenditures, aligned with the updated\u00a0<strong>$6 million<\/strong>\u00a0expenditure limit.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ecf0907 e-con-full e-flex e-con e-child\" data-id=\"ecf0907\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bafe8dc elementor-widget elementor-widget-heading\" data-id=\"bafe8dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">04.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d8436f elementor-widget elementor-widget-heading\" data-id=\"4d8436f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Capital Expenditures Are Back<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b412e1 elementor-widget elementor-widget-text-editor\" data-id=\"9b412e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The eligibility of\u00a0<strong>capital expenditures<\/strong>\u00a0(infrastructure, equipment, and machinery) has been\u00a0<strong>restored<\/strong>: These costs will be eligible for both the\u00a0<strong>deduction against income<\/strong>\u00a0and the\u00a0<strong>investment tax credit<\/strong>\u00a0components. Applies to property acquired and lease costs that become payable on or after the\u00a0<strong>2024 Fall Economic Statement<\/strong>\u00a0date.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c4e87ce e-con-full e-flex e-con e-child\" data-id=\"c4e87ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a716de2 elementor-widget elementor-widget-heading\" data-id=\"a716de2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">05.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9889623 elementor-widget elementor-widget-heading\" data-id=\"9889623\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Effective Date<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e409aff elementor-widget elementor-widget-text-editor\" data-id=\"e409aff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>All SR&amp;ED program changes announced in the 2025 Federal Budget apply to\u00a0<strong>taxation years beginning on or after December 16, 2024<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4bb20e93 is-dark e-flex e-con-boxed e-con e-parent\" data-id=\"4bb20e93\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3fddab9 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"3fddab9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>What Sets Us Apart<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33ce84a1 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"33ce84a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Activities Qualify For SR&amp;ED?\n<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-79a17334 e-grid e-con-full e-con e-child\" data-id=\"79a17334\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a5aa9af e-con-full e-flex e-con e-child\" data-id=\"a5aa9af\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation_mobile&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4515e2e5 elementor-widget elementor-widget-heading\" data-id=\"4515e2e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Innovation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee95f5c elementor-widget elementor-widget-text-editor\" data-id=\"ee95f5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Developing new methods or original products that weren\u2019t previously available.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-790d10c8 e-con-full e-flex e-con e-child\" data-id=\"790d10c8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation_mobile&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-690b8f0b elementor-widget elementor-widget-heading\" data-id=\"690b8f0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Improvement<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74d893e2 elementor-widget elementor-widget-text-editor\" data-id=\"74d893e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Elevating the performance, efficiency, or reliability of existing products or processes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47d0068 e-con-full e-flex e-con e-child\" data-id=\"47d0068\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation_mobile&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68424fb7 elementor-widget elementor-widget-heading\" data-id=\"68424fb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Exploration<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d877b9 elementor-widget elementor-widget-text-editor\" data-id=\"d877b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Engaging in activities that resolve scientific or technological uncertainties.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-853e343 e-flex e-con-boxed e-con e-parent\" data-id=\"853e343\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff198ee elementor-widget elementor-widget-text-editor\" data-id=\"ff198ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>industries<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-51313a4 e-grid e-con-full e-con e-child\" data-id=\"51313a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab49141 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"ab49141\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Get The SR&amp;ED Claim You Need<br>\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-568513f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"568513f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3>Tailored To Your Industry Needs<\/h3><p>Almost every Industry has the potential to tap into the benefits of the SR&amp;ED program. Common industries include:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62b5454 elementor-widget-mobile__width-initial elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"62b5454\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;dd23831&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;96d9ea2&quot;},{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;5240e70&quot;},{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;db8b984&quot;},{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;d568b98&quot;}],&quot;slides_to_show&quot;:&quot;3&quot;,&quot;speed&quot;:600,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;autoplay_speed&quot;:8000,&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 5\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f427dda cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"f427dda\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41044f5 elementor-widget elementor-widget-heading\" data-id=\"41044f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Aerospace<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c93278 elementor-widget elementor-widget-text-editor\" data-id=\"0c93278\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"discover-element\"><p>Elevate your aerospace ambitions with SRED, propelling innovation beyond the stratosphere.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 5\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bec113e e-flex e-con-boxed e-con e-child\" data-id=\"bec113e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-531255b elementor-widget elementor-widget-heading\" data-id=\"531255b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Manufacturing<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c250726 elementor-widget elementor-widget-text-editor\" data-id=\"c250726\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"discover-element\"><p>Boost production, innovation, and sustainability in manufacturing with SR&amp;ED tax credits and incentives.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 5\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3da9bb6 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"3da9bb6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23d2c5b elementor-widget elementor-widget-heading\" data-id=\"23d2c5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Chemistry<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6695e2f elementor-widget elementor-widget-text-editor\" data-id=\"6695e2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"discover-element\"><p>Fuel groundbreaking chemistry research with SR&amp;ED Tax Credits. Let Leyton assist you in claiming the SR&amp;ED Tax Credit.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"4\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 of 5\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a23d6d6 cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"a23d6d6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1316c39 elementor-widget elementor-widget-heading\" data-id=\"1316c39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Life Science<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8ffd7f elementor-widget elementor-widget-text-editor\" data-id=\"e8ffd7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"discover-element\"><p>Optimize financial planning and cash flow management in the dynamic field of life science. Rely on our SR&amp;ED consultants to assist you in accessing vital funding opportunities and incentives.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"5\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"5 of 5\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3fee69f cta_wrapper e-flex e-con-boxed e-con e-child\" data-id=\"3fee69f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b114c1e elementor-widget elementor-widget-heading\" data-id=\"b114c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Information And Communication Technology<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f74fa5 elementor-widget elementor-widget-text-editor\" data-id=\"5f74fa5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"discover-element\"><p>Boost your ICT strategies with optimal financial planning and cash flow solutions. Trust our SR&amp;ED consultants to guide you through essential funding avenues and incentives tailored for the tech landscape.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7496ed62 e-flex e-con-boxed e-con e-parent\" data-id=\"7496ed62\" data-element_type=\"container\" data-e-type=\"container\" data-lenis-prevent=\"\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-57a99039 e-con-full e-flex e-con e-child\" data-id=\"57a99039\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66036116 elementor-widget elementor-widget-text-editor\" data-id=\"66036116\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Fueling innovation<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-524be968 elementor-widget elementor-widget-heading\" data-id=\"524be968\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How Can SR&amp;ED Tax Credit\nLeverage Your Business?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3bfda232 e-con-full e-flex e-con e-child\" data-id=\"3bfda232\" data-element_type=\"container\" data-e-type=\"container\" data-lenis-prevent=\"\">\n\t\t<div class=\"elementor-element elementor-element-7d92e384 e-con-full e-flex e-con e-child\" data-id=\"7d92e384\" data-element_type=\"container\" data-e-type=\"container\" data-lenis-prevent=\"\">\n\t\t<div class=\"elementor-element elementor-element-502cfd87 e-con-full e-grid e-con e-child\" data-id=\"502cfd87\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a98870b elementor-widget elementor-widget-text-editor\" data-id=\"a98870b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5>Boosting Your <br \/>Cash Flow<\/h5><p>Secure significant financial returns, providing more room for further investment.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b78a110 elementor-widget elementor-widget-image\" data-id=\"4b78a110\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/1-1024x683.png\" class=\"attachment-large size-large wp-image-6263\" alt=\"\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/1-1024x683.png 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/1-300x200.png 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/1-768x512.png 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/1-1536x1024.png 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/1-2048x1365.png 2048w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/1-400x267.png 400w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7ea53709 e-con-full e-grid e-con e-child\" data-id=\"7ea53709\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-734e4125 elementor-widget elementor-widget-text-editor\" data-id=\"734e4125\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5>Fueling <br \/>Your Innovation<\/h5><p>Dedicate more resources to R&amp;D, leading to market disruptions.<\/p><p>\u00a0<\/p><h5>\u00a0<\/h5><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e7e0ba1 elementor-widget elementor-widget-image\" data-id=\"3e7e0ba1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/2-1024x683.png\" class=\"attachment-large size-large wp-image-6264\" alt=\"\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/2-1024x683.png 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/2-300x200.png 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/2-768x512.png 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/2-1536x1024.png 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/2-2048x1365.png 2048w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/2-400x267.png 400w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c02843b e-con-full e-grid e-con e-child\" data-id=\"4c02843b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1924e44c elementor-widget elementor-widget-text-editor\" data-id=\"1924e44c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5>Accelerating Your Business Growth<\/h5><p>Attract investors with <br \/>substantial R&amp;D focus and potential returns.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70e04b4 elementor-widget elementor-widget-image\" data-id=\"70e04b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/3-1024x683.png\" class=\"attachment-large size-large wp-image-6265\" alt=\"\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/3-1024x683.png 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/3-300x200.png 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/3-768x512.png 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/3-1536x1024.png 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/3-2048x1365.png 2048w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/3-400x267.png 400w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8a5b7ed e-con-full e-grid e-con e-child\" data-id=\"8a5b7ed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f95fb55 elementor-widget elementor-widget-text-editor\" data-id=\"7f95fb55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5>Increasing Your Competitiveness<\/h5><p>Use the credits to reduce prices, increase marketing activities, or enhance product quality.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22aeeecf elementor-widget elementor-widget-image\" data-id=\"22aeeecf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/4-1024x683.png\" class=\"attachment-large size-large wp-image-6266\" alt=\"\" srcset=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/4-1024x683.png 1024w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/4-300x200.png 300w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/4-768x512.png 768w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/4-1536x1024.png 1536w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/4-2048x1365.png 2048w, https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/07\/4-400x267.png 400w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d85f90a elementor-absolute elementor-widget elementor-widget-image\" data-id=\"1d85f90a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"146\" height=\"150\" src=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/04\/read-more.webp\" class=\"attachment-thumbnail size-thumbnail wp-image-464\" alt=\"Read more\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-854d823 is-dark e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"854d823\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a849b8 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"2a849b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"title-service\">What counts as SR&amp;ED costs<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-236194f elementor-widget elementor-widget-heading\" data-id=\"236194f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SR&amp;ED Expenditure: \nThe Two Methods\u200b<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0aed929 e-grid e-con-boxed e-con e-child\" data-id=\"0aed929\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a7dc099 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"a7dc099\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-93e62d2 elementor-widget elementor-widget-heading\" data-id=\"93e62d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tradional Method<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34c2c32 elementor-widget elementor-widget-text-editor\" data-id=\"34c2c32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Incremental overhead expenses are calculated and added in the pool of eligible expenses.<\/p><p><br \/><strong>Special Note:<\/strong> Costs related to software, such as licenses or development tools, can predominantly be claimed under this method.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2559950 e-con-full liquid-glass2 e-flex e-con e-child\" data-id=\"2559950\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b30bb1 elementor-widget elementor-widget-heading\" data-id=\"7b30bb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Proxy Method<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc0d03a elementor-widget elementor-widget-text-editor\" data-id=\"dc0d03a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Calculates 55% of direct SR&amp;ED salaries as incremental overhead expenses.<br \/><br \/><strong>Restrictions: <\/strong>This method prohibits the claim of capital and lease expenditures.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-42eb76a8 e-flex e-con-boxed e-con e-parent\" data-id=\"42eb76a8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17f5d404 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"17f5d404\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Answered by experts<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7827ff22 elementor-widget elementor-widget-heading\" data-id=\"7827ff22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65b67e4 elementor-widget elementor-widget-text-editor\" data-id=\"65b67e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>All you need to know about SR&amp;ED Tax Credit<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12be1486 elementor-widget elementor-widget-n-accordion\" data-id=\"12be1486\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3140\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-3140\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Is there a difference in how CCPCs and Non-CCPCs receive returns on SR&amp;ED expenditures? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3140\" class=\"elementor-element elementor-element-cba76c6 e-con-full e-flex e-con e-child\" data-id=\"cba76c6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3140\" class=\"elementor-element elementor-element-40e3c941 e-flex e-con-boxed e-con e-child\" data-id=\"40e3c941\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6476cf73 elementor-widget elementor-widget-text-editor\" data-id=\"6476cf73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yes, there are substantial differences in how Canadian-Controlled Private Corporations (<strong>CCPCs<\/strong>) and\u00a0<strong>Non-CCPCs<\/strong>\u00a0receive returns on their Scientific Research &amp; Experimental Development (SR&amp;ED) expenditures.<br \/><br \/>\u00a0\u25cf <strong>CCPCs<\/strong>\u00a0qualify for up to\u00a0<strong>35%\u00a0<\/strong>Federal return on SR&amp;ED-related expenditures based on taxable capital of the last fiscal year of the company, received as a direct, one-time cash refund.<br \/><br \/>\u00a0\u25cf <strong>Non-CCPCs<\/strong>, on the other hand, obtain a<strong>\u00a015%<\/strong>\u00a0Federal return on their SR&amp;ED expenditures. Unlike CCPCs, this return is not in cash but in the form of a credit refund. This credit can only be utilized against corporate taxes owed and can be carried forward for up to 20 years or applied retroactively for up to 3 years to recover taxes paid.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3141\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3141\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Is your Research and Development project qualified ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3141\" class=\"elementor-element elementor-element-70b19cc5 e-con-full e-flex e-con e-child\" data-id=\"70b19cc5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3141\" class=\"elementor-element elementor-element-21d7c500 e-flex e-con-boxed e-con e-child\" data-id=\"21d7c500\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-567c9f66 elementor-widget elementor-widget-text-editor\" data-id=\"567c9f66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Why and How SR&amp;ED is conducted are two requirements to be met.<\/strong><br \/><br \/><strong><mark class=\"has-inline-color has-primary-color\">WHY?<\/mark><\/strong><br \/><br \/><em>For the advancement of scientific knowledge or to \u00a0achieve technological advancement:<\/em><br \/><br \/>\u00a0\u2022 Generation or discovery of <strong>knowledge\u00a0<\/strong>that advances the<br \/>understanding of technology.<br \/>\u00a0\u2022 This is <strong>conceptual knowledge (theories, prediction \u00a0models,\u2026)<\/strong>, not factual knowledge (data or\u00a0measurements).<br \/>\u00a0\u2022 <strong>New knowledge\u00a0<\/strong>is needed when it is unknown whether a result or objective can be achieved, due to an\u00a0\u00a0<strong>insufficiency in the available scientific or technological \u00a0knowledge<\/strong>.<br \/>\u00a0\u2022 The recognition of that unknown is the starting point of\u00a0 the SR&amp;ED work, and the advancement the targeted\u00a0 outcome.<br \/>\u2022If the uncertainty is not addressed or is circumvented with \u00a0a workaround, the work is not eligible.<br \/><br \/><mark class=\"has-inline-color has-primary-color\"><strong>HOW<\/strong>?<\/mark><br \/><mark class=\"has-inline-color has-primary-color\"><br \/><\/mark><em>Systematic investigation or search by means of experiment or \u00a0analysis:<br \/><\/em><br \/>\u00a0\u2022 Different than a systematic approach to carrying out work.<br \/>\u00a0\u2022 Eligible approach consists in generating an idea consistent with known \u00a0facts serving as a starting point for further investigation. The idea can \u00a0be a possible solution to a problem, a proposed method or an approach (hypothesis).<br \/>\u00a0\u2022 It involves testing the idea by means of experiment or analysis. The idea \u00a0can evolve as a result of the testing.<br \/>\u00a0\u2022 Must draw logical conclusions based on the results of the experiment.<br \/>\u00a0\u2022 Evidence must be kept that is generated as the work progress.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3142\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3142\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> How should I prepare my SR&amp;ED Claim? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3142\" class=\"elementor-element elementor-element-6bf2f90e e-con-full e-flex e-con e-child\" data-id=\"6bf2f90e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3142\" class=\"elementor-element elementor-element-613e28a9 e-flex e-con-boxed e-con e-child\" data-id=\"613e28a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31d09202 elementor-widget elementor-widget-text-editor\" data-id=\"31d09202\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Review your hypothesis and uncertenties together with your team. Assess what was known and what was unknown, including tools and methodologies, at the inception of your project. Discuss the claim with your SR&amp;ED advisor. You can choose Leyton as your SR&amp;ED advisor, our consultants are available to attend meetings, offering valuable insights and additional resources to support your claim.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3143\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3143\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Income tax is being reviewed by the Canada Revenue Agency (CRA), what\u2019s next? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3143\" class=\"elementor-element elementor-element-11d3571 e-flex e-con-boxed e-con e-child\" data-id=\"11d3571\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ea26f1 elementor-widget elementor-widget-text-editor\" data-id=\"8ea26f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A review is not a tax audit, it is typically just a standard procedure to verify the accuracy of the details submitted on your return.<br \/>Our SR&amp;ED consultants are here to help! Promptly responding and supplying the requested information is crucial. It enables the CRA to expedite the review of your file effectively and efficiently.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3144\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3144\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> How can Leyton assist you in your SRED Claim ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3144\" class=\"elementor-element elementor-element-beecc8e e-flex e-con-boxed e-con e-child\" data-id=\"beecc8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3144\" class=\"elementor-element elementor-element-be8e946 e-con-full e-flex e-con e-child\" data-id=\"be8e946\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f5ef66 elementor-widget elementor-widget-text-editor\" data-id=\"3f5ef66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>At Leyton, we leverage our profound understanding of the SR&amp;ED program to provide comprehensive services across all Canadian regions:<br \/>\u00a0\u25cf\u00a0 <strong>SR&amp;ED Claim Optimization:\u00a0<\/strong>We identify eligible SR&amp;ED activities specific to your operations, aiming to maximize your claim while ensuring full compliance with CRA standards. Our team collaborates with yours to gather essential documentation, develop project descriptions, and structure your claim effectively.<br \/>\u00a0\u25cf\u00a0 <strong>SR&amp;ED Documentation Enhancement<\/strong>: We assist clients in implementing enhanced methodologies to meet current and future technical and documentation requirements, ensuring seamless claim submissions.<br \/>\u00a0\u25cf\u00a0 <strong>SR&amp;ED Claim Advocacy:\u00a0<\/strong>With our in-depth knowledge of program guidelines, we adeptly negotiate and resolve disputes with CRA on behalf of our clients, striving to achieve the best possible outcomes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3145\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3145\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> How does Leyton for Me revolutionize the SR&amp;ED claim process for businesses? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3145\" class=\"elementor-element elementor-element-fc819b2 e-flex e-con-boxed e-con e-child\" data-id=\"fc819b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3145\" class=\"elementor-element elementor-element-41cb15a e-con-full e-flex e-con e-child\" data-id=\"41cb15a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70a01bf elementor-widget elementor-widget-text-editor\" data-id=\"70a01bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"ori-faq-answer\">At Leyton,\u00a0Leyton for Me\u00a0is our cutting-edge platform, innovatively crafted by our in-house Tech Lab, designed to streamline the SR&amp;ED (Scientific Research &amp; Experimental Development) claim process. With \u201cLeyton for Me\u201d, you gain real-time insights into your R&amp;D projects, ensuring you\u2019re always in the loop. Collaboration with our consultants has never been easier, and we\u2019ve put paramount importance on data security with top-tier encryption protocols. Our intuitive history feature lets you revisit any interaction, ensuring complete transparency. Should you have any questions or face challenges, rest assured, our dedicated team is always ready to assist. Our commitment at Leyton is clear: to revolutionize the R&amp;D claims process, making it efficient, secure, and user-centric.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3146\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3146\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What support work is eligible ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\" fill=\"none\"><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" fill=\"#BFC7D0\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"39\" height=\"39\" rx=\"19.5\" stroke=\"white\"><\/rect><path d=\"M15 17.5L20 22.5L25 17.5\" stroke=\"white\" stroke-width=\"1.66667\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3146\" class=\"elementor-element elementor-element-5ea44b5 e-flex e-con-boxed e-con e-child\" data-id=\"5ea44b5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3146\" class=\"elementor-element elementor-element-192a5d5 e-con-full e-flex e-con e-child\" data-id=\"192a5d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-87f7bfa elementor-widget elementor-widget-text-editor\" data-id=\"87f7bfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Eligible support work for the SR&amp;ED Tax Credit Program includes:<br \/><br \/><mark class=\"has-inline-color has-primary-color\">\u00a0\u25cf <\/mark><strong>\u00a0Engineering<br \/><mark class=\"has-inline-color has-primary-color\">\u00a0\u25cf\u00a0 <\/mark>Design<br \/><mark class=\"has-inline-color has-primary-color\">\u00a0\u25cf\u00a0 <\/mark>Operations Research<br \/><mark class=\"has-inline-color has-primary-color\">\u00a0\u25cf\u00a0 <\/mark>Mathematical Analysis<br \/><mark class=\"has-inline-color has-primary-color\">\u00a0\u25cf\u00a0 <\/mark>Computer Programming<br \/><mark class=\"has-inline-color has-primary-color\">\u00a0\u25cf\u00a0 <\/mark>Data Collection<br \/><mark class=\"has-inline-color has-primary-color\">\u00a0\u25cf <\/mark>Experiment<br \/><mark class=\"has-inline-color has-primary-color\">\u00a0\u25cf <\/mark>Psychological Research<\/strong><br \/><br \/>Regardless of your location, be it Montreal, Toronto, Calgary, or Vancouver, Leyton\u2019s specialized consultants are dedicated to ensuring that every eligible aspect of your innovative endeavors receives the support it deserves. Whether you need assistance with personal income tax, supporting documents, filing a claim, managing your tax return, or handling your bank account with tax owed, we have your specific needs covered.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Is there a difference in how CCPCs and Non-CCPCs receive returns on SR&ED expenditures?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, there are substantial differences in how Canadian-Controlled Private Corporations (CCPCs) and\\u00a0Non-CCPCs\\u00a0receive returns on their Scientific Research &amp; Experimental Development (SR&amp;ED) expenditures.\\u00a0\\u25cf CCPCs\\u00a0qualify for up to\\u00a035%\\u00a0Federal return on SR&amp;ED-related expenditures based on taxable capital of the last fiscal year of the company, received as a direct, one-time cash refund.\\u00a0\\u25cf Non-CCPCs, on the other hand, obtain a\\u00a015%\\u00a0Federal return on their SR&amp;ED expenditures. Unlike CCPCs, this return is not in cash but in the form of a credit refund. This credit can only be utilized against corporate taxes owed and can be carried forward for up to 20 years or applied retroactively for up to 3 years to recover taxes paid.\"}},{\"@type\":\"Question\",\"name\":\"Is your Research and Development project qualified ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Why and How SR&amp;ED is conducted are two requirements to be met.WHY?For the advancement of scientific knowledge or to \\u00a0achieve technological advancement:\\u00a0\\u2022 Generation or discovery of knowledge\\u00a0that advances theunderstanding of technology.\\u00a0\\u2022 This is conceptual knowledge (theories, prediction \\u00a0models,\\u2026), not factual knowledge (data or\\u00a0measurements).\\u00a0\\u2022 New knowledge\\u00a0is needed when it is unknown whether a result or objective can be achieved, due to an\\u00a0\\u00a0insufficiency in the available scientific or technological \\u00a0knowledge.\\u00a0\\u2022 The recognition of that unknown is the starting point of\\u00a0 the SR&amp;ED work, and the advancement the targeted\\u00a0 outcome.\\u2022If the uncertainty is not addressed or is circumvented with \\u00a0a workaround, the work is not eligible.HOW?Systematic investigation or search by means of experiment or \\u00a0analysis:\\u00a0\\u2022 Different than a systematic approach to carrying out work.\\u00a0\\u2022 Eligible approach consists in generating an idea consistent with known \\u00a0facts serving as a starting point for further investigation. The idea can \\u00a0be a possible solution to a problem, a proposed method or an approach (hypothesis).\\u00a0\\u2022 It involves testing the idea by means of experiment or analysis. The idea \\u00a0can evolve as a result of the testing.\\u00a0\\u2022 Must draw logical conclusions based on the results of the experiment.\\u00a0\\u2022 Evidence must be kept that is generated as the work progress.\"}},{\"@type\":\"Question\",\"name\":\"How should I prepare my SR&ED Claim?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Review your hypothesis and uncertenties together with your team. Assess what was known and what was unknown, including tools and methodologies, at the inception of your project. Discuss the claim with your SR&amp;ED advisor. You can choose Leyton as your SR&amp;ED advisor, our consultants are available to attend meetings, offering valuable insights and additional resources to support your claim.\"}},{\"@type\":\"Question\",\"name\":\"Income tax is being reviewed by the Canada Revenue Agency (CRA), what\\u2019s next?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"A review is not a tax audit, it is typically just a standard procedure to verify the accuracy of the details submitted on your return.Our SR&amp;ED consultants are here to help! Promptly responding and supplying the requested information is crucial. It enables the CRA to expedite the review of your file effectively and efficiently.\"}},{\"@type\":\"Question\",\"name\":\"How can Leyton assist you in your SRED Claim ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"At Leyton, we leverage our profound understanding of the SR&amp;ED program to provide comprehensive services across all Canadian regions:\\u00a0\\u25cf\\u00a0 SR&amp;ED Claim Optimization:\\u00a0We identify eligible SR&amp;ED activities specific to your operations, aiming to maximize your claim while ensuring full compliance with CRA standards. Our team collaborates with yours to gather essential documentation, develop project descriptions, and structure your claim effectively.\\u00a0\\u25cf\\u00a0 SR&amp;ED Documentation Enhancement: We assist clients in implementing enhanced methodologies to meet current and future technical and documentation requirements, ensuring seamless claim submissions.\\u00a0\\u25cf\\u00a0 SR&amp;ED Claim Advocacy:\\u00a0With our in-depth knowledge of program guidelines, we adeptly negotiate and resolve disputes with CRA on behalf of our clients, striving to achieve the best possible outcomes.\"}},{\"@type\":\"Question\",\"name\":\"How does Leyton for Me revolutionize the SR&ED claim process for businesses?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"At Leyton,\\u00a0Leyton for Me\\u00a0is our cutting-edge platform, innovatively crafted by our in-house Tech Lab, designed to streamline the SR&amp;ED (Scientific Research &amp; Experimental Development) claim process. With \\u201cLeyton for Me\\u201d, you gain real-time insights into your R&amp;D projects, ensuring you\\u2019re always in the loop. Collaboration with our consultants has never been easier, and we\\u2019ve put paramount importance on data security with top-tier encryption protocols. Our intuitive history feature lets you revisit any interaction, ensuring complete transparency. Should you have any questions or face challenges, rest assured, our dedicated team is always ready to assist. Our commitment at Leyton is clear: to revolutionize the R&amp;D claims process, making it efficient, secure, and user-centric.\"}},{\"@type\":\"Question\",\"name\":\"What support work is eligible ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Eligible support work for the SR&amp;ED Tax Credit Program includes:\\u00a0\\u25cf \\u00a0Engineering\\u00a0\\u25cf\\u00a0 Design\\u00a0\\u25cf\\u00a0 Operations Research\\u00a0\\u25cf\\u00a0 Mathematical Analysis\\u00a0\\u25cf\\u00a0 Computer Programming\\u00a0\\u25cf\\u00a0 Data Collection\\u00a0\\u25cf Experiment\\u00a0\\u25cf Psychological ResearchRegardless of your location, be it Montreal, Toronto, Calgary, or Vancouver, Leyton\\u2019s specialized consultants are dedicated to ensuring that every eligible aspect of your innovative endeavors receives the support it deserves. Whether you need assistance with personal income tax, supporting documents, filing a claim, managing your tax return, or handling your bank account with tax owed, we have your specific needs covered.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5db85a1a e-flex e-con-boxed e-con e-parent\" data-id=\"5db85a1a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54ce3c55 liquid-glass2 elementor-widget elementor-widget-text-editor\" data-id=\"54ce3c55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ready for the next step?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfeb55d elementor-widget elementor-widget-heading\" data-id=\"bfeb55d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"> <span>Book<\/span> a Free Assessment<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-718c6e2e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"718c6e2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ready to accelerate your transformation? Schedule a 30-minute scoping session with one<br \/>of our specialized partners to discuss your current challenges.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1278974c fx-flood-icon elementor-widget elementor-widget-button\" data-id=\"1278974c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/leyton.com\/ca\/en\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M3.23438 7.75781L12.2849 7.75781\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M7.75781 3.2323L12.2831 7.75755L7.75781 12.2828\" stroke=\"#012D48\" stroke-width=\"1.29293\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Talk to an expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b9ba619 elementor-widget elementor-widget-html\" data-id=\"4b9ba619\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"line-animation-container\">\r\n  <svg viewBox=\"0 0 642 612\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n    <path class=\"track\" d=\"M151.154 44.5068C257.063 -14.2382 384.676 -13.9709 486.177 44.1289L399.377 165.005C301.02 117.504 197.407 164.426 166.27 252.721C132.988 347.079 190.978 450.577 299.629 464.562L299.632 464.552C372.009 473.855 432.516 437.072 461.067 388.653C478.452 359.178 486.8 328.578 484.96 297.372C483.128 266.29 471.189 234.644 448.071 202.942L564.847 104.897C649.206 200.978 663.393 326.823 610.086 441.232C564.026 540.083 456.294 606.115 335.479 611.174C190.3 617.246 61.4942 538.023 17.415 407.79L16.9004 406.255C-28.4428 269.809 21.4891 116.403 151.154 44.5068Z\" stroke=\"#6A7282\" stroke-width=\"2\" \/>\r\n    \r\n    <path id=\"squicher-line\" d=\"M151.154 44.5068C257.063 -14.2382 384.676 -13.9709 486.177 44.1289L399.377 165.005C301.02 117.504 197.407 164.426 166.27 252.721C132.988 347.079 190.978 450.577 299.629 464.562L299.632 464.552C372.009 473.855 432.516 437.072 461.067 388.653C478.452 359.178 486.8 328.578 484.96 297.372C483.128 266.29 471.189 234.644 448.071 202.942L564.847 104.897C649.206 200.978 663.393 326.823 610.086 441.232C564.026 540.083 456.294 606.115 335.479 611.174C190.3 617.246 61.4942 538.023 17.415 407.79L16.9004 406.255C-28.4428 269.809 21.4891 116.403 151.154 44.5068Z\" stroke=\"#EC6839\" stroke-width=\"3\" stroke-linecap=\"round\" \/>\r\n  <\/svg>\r\n<\/div>\r\n<style>\r\n  .line-animation-container {\r\n    width: 100%;\r\n    transform: translateX(-50%);\r\n    left: 50%;\r\n    top: -90px;\r\n    position: absolute;\r\n    min-height: 400px;\r\n    background: transparent;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n  }\r\n  svg {\r\n    width: 100%;\r\n    max-width: 600px;\r\n    height: auto;\r\n    overflow: visible;\r\n  }\r\n  .track {\r\n    opacity: 0.15;\r\n  }\r\n<\/style>\r\n\r\n<script src=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/animejs\/3.2.1\/anime.min.js\"><\/script>\r\n<script>\r\n  window.addEventListener('DOMContentLoaded', () => {\r\n    const path = document.querySelector('#squicher-line');\r\n    const length = path.getTotalLength();\r\n\r\n    \/\/ Variable Animation for the \"Squicher\" Effect\r\n    anime({\r\n      targets: path,\r\n      strokeDashoffset: [length, -length],\r\n      \/\/ This is the variable length logic:\r\n      \/\/ It starts short, stretches in the middle, and shrinks at the end\r\n      strokeDasharray: [\r\n        { value: `20 ${length}`, duration: 0 },\r\n        { value: `150 ${length}`, duration: 7000, easing: 'easeInOutQuad' },\r\n        { value: `20 ${length}`, duration: 7000, easing: 'easeInOutQuad' }\r\n      ],\r\n      duration: 20000,\r\n      easing: 'linear',\r\n      loop: true\r\n    });\r\n  });\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Everything You Should Know About SR&amp;ED TAX CREDIT The SR&amp;ED Program, administered by the Canada Revenue Agency (CRA), annually allocates over $3 billion in tax incentives to over 20,000 claimants, solidifying its position as Canada\u2019s most substantial federal program supporting business research and development (R&amp;D). Ensure you\u2019re navigating this opportunity effectively. Estimate your credit How [&hellip;]<\/p>\n","protected":false},"author":31,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"SR&ED tax credit guide","_yoast_wpseo_title":"SR&ED Tax Credit: Everything You Need to Know | Leyton Canada","_yoast_wpseo_metadesc":"Discover the updated SR&ED Tax Credit program, including 2024 reforms: higher refundable limits, restored capital expenditures...","footnotes":"","_yoast_wpseo_focuskeywords":"[{\"keyword\":\"SR&ED program\",\"score\":\"-44\"},{\"keyword\":\"refundable limits\",\"score\":\"-44\"},{\"keyword\":\"capital expenditures SR&ED\",\"score\":\"-44\"},{\"keyword\":\"SR&ED rate\",\"score\":\"-44\"},{\"keyword\":\"how SR&ED works\",\"score\":\"-44\"}]","_yoast_wpseo_keywordsynonyms":"[\"SR&ED tax credit overview\",\"SR&ED reforms\",\"expenditure limit\",\"restored capital costs\",\"credit rate\",\"SR&ED explained\"]"},"class_list":["post-4621","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>SR&amp;ED Tax Credit: Everything You Need to Know | Leyton Canada<\/title>\n<meta name=\"description\" content=\"Discover the updated SR&amp;ED Tax Credit program, including 2024 reforms: higher refundable limits, restored capital expenditures...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leyton.com\/ca\/en\/everything-you-should-know-about-sred-tax-credit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Everything You Should Know About SR&amp;ED TAX CREDIT\" \/>\n<meta property=\"og:description\" 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