{"id":6319,"date":"2026-07-23T11:20:44","date_gmt":"2026-07-23T09:20:44","guid":{"rendered":"https:\/\/leyton.majjane.agency\/ca\/?page_id=6319"},"modified":"2026-07-23T12:41:37","modified_gmt":"2026-07-23T10:41:37","slug":"elementor-6319","status":"publish","type":"page","link":"https:\/\/leyton.com\/ca\/en\/elementor-6319\/","title":{"rendered":"Elementor #6319"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"6319\" class=\"elementor elementor-6319\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cfc7d9e e-flex e-con-boxed e-con e-parent\" data-id=\"cfc7d9e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6fc7927 e-flex e-con-boxed e-con e-parent\" data-id=\"6fc7927\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f180d92 e-flex e-con-boxed e-con e-parent\" data-id=\"f180d92\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5295864 e-flex e-con-boxed e-con e-parent\" data-id=\"5295864\" 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-4b530a5 elementor-widget__width-inherit elementor-widget elementor-widget-html\" data-id=\"4b530a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"sred-calc-widget\">\r\n<style>\r\n\r\n  @import url('https:\/\/fonts.googleapis.com\/css2?family=Plus+Jakarta+Sans:wght@400;500;600;700;800&display=swap');\r\n\r\n  #sred-calc-widget{\r\n    --bg:#FAF7F0;\r\n    --card:#FFFFFF;\r\n    --ink:#16233F;\r\n    --muted:#6B7690;\r\n    --border:#E7E2D6;\r\n    --navy:#16233F;\r\n    --accent:#E8734A;\r\n    --accent-soft:#FBDDCB;\r\n    --step-inactive-bg:#EDEAE0;\r\n    --step-inactive-text:#9AA1B4;\r\n    --icon-bg:#EEF1F6;\r\n    --shadow: 0 1px 2px rgba(22,35,63,0.04), 0 8px 24px rgba(22,35,63,0.05);\r\n  }\r\n  #sred-calc-widget.dark{\r\n    --bg:#0E1A33;\r\n    --card:#152648;\r\n    --ink:#F2F1EC;\r\n    --muted:#9BAAC8;\r\n    --border:#26385C;\r\n    --navy:#F2F1EC;\r\n    --accent:#F0895C;\r\n    --accent-soft:#2E3E63;\r\n    --step-inactive-bg:#1D2E52;\r\n    --step-inactive-text:#7186AC;\r\n    --icon-bg:#1D2E52;\r\n    --shadow: 0 1px 2px rgba(0,0,0,0.3), 0 8px 24px rgba(0,0,0,0.35);\r\n  }\r\n\r\n  #sred-calc-widget, #sred-calc-widget *{ box-sizing:border-box; }\r\n#sred-calc-widget{\r\n    display:block;\r\n    \/* full-bleed breakout: ignores the width of whatever column\/container this\r\n       widget was dropped into, and centers on the actual browser viewport *\/\r\n    position:relative;\r\n    left:50%;\r\n    right:50%;\r\n    width:100vw;\r\n    margin-left:-50vw;\r\n    margin-right:-50vw;\r\n    background:var(--bg);\r\n    color:var(--ink);\r\n    font-family:'Plus Jakarta Sans', sans-serif;\r\n    line-height:1.4;\r\n    text-align:left;\r\n    transition:background .2s, color .2s;\r\n    overflow-x:hidden;\r\n  }\r\n\r\n  #sred-calc-widget .topbar{\r\n    display:flex;\r\n    align-items:center;\r\n    justify-content:space-between;\r\n    padding:20px 40px;\r\n    border-bottom:1px solid var(--border);\r\n  }\r\n  #sred-calc-widget .brand{\r\n    display:flex;\r\n    align-items:center;\r\n    gap:12px;\r\n    font-weight:700;\r\n    font-size:17px;\r\n  }\r\n  #sred-calc-widget .brand .mark{\r\n    width:38px; height:38px;\r\n    border-radius:10px;\r\n    background:#16233F;\r\n    display:flex; align-items:center; justify-content:center;\r\n  }\r\n  #sred-calc-widget .brand .mark svg{ width:18px; height:18px; }\r\n\r\n  #sred-calc-widget .theme-toggle{\r\n    display:flex;\r\n    align-items:center;\r\n    gap:2px;\r\n    background:var(--icon-bg);\r\n    border-radius:999px;\r\n    padding:4px;\r\n  }\r\n  #sred-calc-widget .theme-toggle button{\r\n    border:none;\r\n    background:transparent;\r\n    width:30px; height:30px;\r\n    border-radius:999px;\r\n    cursor:pointer;\r\n    display:flex; align-items:center; justify-content:center;\r\n    color:var(--muted);\r\n  }\r\n  #sred-calc-widget .theme-toggle button.active{\r\n    background:var(--card);\r\n    color:var(--accent);\r\n    box-shadow:var(--shadow);\r\n  }\r\n\r\n  #sred-calc-widget .wrap{\r\n    max-width:760px;\r\n    margin:0 auto;\r\n    padding:56px 24px 40px;\r\n    text-align:center;\r\n  }\r\n\r\n  #sred-calc-widget .badge{\r\n    display:inline-flex;\r\n    align-items:center;\r\n    gap:6px;\r\n    background:var(--accent-soft);\r\n    color:var(--accent);\r\n    font-size:13px;\r\n    font-weight:600;\r\n    padding:7px 16px;\r\n    border-radius:999px;\r\n    margin-bottom:22px;\r\n  }\r\n\r\n  #sred-calc-widget h1{\r\n    font-size:44px;\r\n    line-height:1.1;\r\n    margin:0 0 18px;\r\n    font-weight:800;\r\n    letter-spacing:-0.02em;\r\n  }\r\n  h1 .accent{ color:var(--accent); display:block; }\r\n\r\n  #sred-calc-widget .subtitle{\r\n    color:var(--muted);\r\n    font-size:16px;\r\n    line-height:1.6;\r\n    max-width:520px;\r\n    margin:0 auto 40px;\r\n  }\r\n\r\n  \/* STEPPER *\/\r\n  #sred-calc-widget .stepper{\r\n    display:flex;\r\n    align-items:center;\r\n    justify-content:center;\r\n    gap:0;\r\n    margin-bottom:38px;\r\n  }\r\n  #sred-calc-widget .step{\r\n    display:flex;\r\n    flex-direction:column;\r\n    align-items:center;\r\n    gap:8px;\r\n  }\r\n  #sred-calc-widget .step .circle{\r\n    width:44px; height:44px;\r\n    border-radius:50%;\r\n    display:flex; align-items:center; justify-content:center;\r\n    font-weight:700;\r\n    font-size:15px;\r\n    background:var(--step-inactive-bg);\r\n    color:var(--step-inactive-text);\r\n    transition:all .2s;\r\n  }\r\n  #sred-calc-widget .step.active .circle{\r\n    background:var(--navy);\r\n    color:var(--bg);\r\n  }\r\n  #sred-calc-widget .step.done .circle{\r\n    background:var(--accent);\r\n    color:#fff;\r\n  }\r\n  #sred-calc-widget .step .label{\r\n    font-size:12.5px;\r\n    font-weight:600;\r\n    color:var(--step-inactive-text);\r\n  }\r\n  #sred-calc-widget .step.active .label{ color:var(--ink); }\r\n  #sred-calc-widget .step.done .label{ color:var(--accent); }\r\n  #sred-calc-widget .connector{\r\n    width:64px;\r\n    height:2px;\r\n    background:var(--border);\r\n    margin:0 4px;\r\n    transform:translateY(-14px);\r\n  }\r\n  #sred-calc-widget .connector.done{ background:var(--accent); }\r\n\r\n  \/* CARD *\/\r\n  #sred-calc-widget .card{\r\n    background:var(--card);\r\n    border:1px solid var(--border);\r\n    border-radius:20px;\r\n    box-shadow:var(--shadow);\r\n    padding:36px 40px 32px;\r\n    text-align:left;\r\n  }\r\n  #sred-calc-widget .card-head{\r\n    display:flex;\r\n    gap:14px;\r\n    align-items:flex-start;\r\n    margin-bottom:28px;\r\n  }\r\n  #sred-calc-widget .card-head .icon{\r\n    width:44px; height:44px;\r\n    border-radius:12px;\r\n    background:var(--icon-bg);\r\n    display:flex; align-items:center; justify-content:center;\r\n    flex-shrink:0;\r\n    color:var(--accent);\r\n  }\r\n  #sred-calc-widget .card-head h2{\r\n    font-size:19px;\r\n    margin:0 0 3px;\r\n    font-weight:700;\r\n  }\r\n  #sred-calc-widget .card-head p{\r\n    font-size:13.5px;\r\n    color:var(--muted);\r\n    margin:0;\r\n  }\r\n\r\n  #sred-calc-widget .field{ margin-bottom:22px; }\r\n  #sred-calc-widget .field label{\r\n    display:block;\r\n    font-weight:700;\r\n    font-size:14.5px;\r\n    margin-bottom:4px;\r\n  }\r\n  #sred-calc-widget .field .desc{\r\n    font-size:12.5px;\r\n    color:var(--muted);\r\n    margin-bottom:9px;\r\n  }\r\n  #sred-calc-widget .money-input{\r\n    position:relative;\r\n  }\r\n  #sred-calc-widget .money-input span{\r\n    position:absolute;\r\n    left:16px; top:50%; transform:translateY(-50%);\r\n    color:var(--muted);\r\n    font-weight:600;\r\n  }\r\n  #sred-calc-widget .money-input input{\r\n    width:100%;\r\n    padding:13px 16px 13px 32px;\r\n    border-radius:11px;\r\n    border:1px solid var(--border);\r\n    background:var(--bg);\r\n    color:var(--ink);\r\n    font-family:'Plus Jakarta Sans', sans-serif;\r\n    font-size:15px;\r\n  }\r\n  #sred-calc-widget .money-input input:focus{\r\n    outline:none;\r\n    border-color:var(--accent);\r\n  }\r\n\r\n  #sred-calc-widget select, #sred-calc-widget .text-input{\r\n    width:100%;\r\n    padding:13px 16px;\r\n    border-radius:11px;\r\n    border:1px solid var(--border);\r\n    background:var(--bg);\r\n    color:var(--ink);\r\n    font-family:'Plus Jakarta Sans', sans-serif;\r\n    font-size:15px;\r\n    appearance:none;\r\n  }\r\n  select:focus, .text-input:focus{ outline:none; border-color:var(--accent); }\r\n\r\n  #sred-calc-widget .toggle-row{ display:flex; gap:10px; }\r\n  #sred-calc-widget .toggle-btn{\r\n    flex:1;\r\n    padding:13px 0;\r\n    text-align:center;\r\n    border-radius:11px;\r\n    border:1px solid var(--border);\r\n    background:var(--bg);\r\n    font-weight:700;\r\n    font-size:14.5px;\r\n    color:var(--muted);\r\n    cursor:pointer;\r\n  }\r\n  #sred-calc-widget .toggle-btn.active{\r\n    background:var(--navy);\r\n    border-color:var(--navy);\r\n    color:var(--bg);\r\n  }\r\n\r\n  #sred-calc-widget .row-2{ display:grid; grid-template-columns:1fr 1fr; gap:16px; }\r\n\r\n  #sred-calc-widget .pardot-embed{\r\n    margin-bottom:22px;\r\n    border-radius:11px;\r\n    overflow:hidden;\r\n    border:1px solid var(--border);\r\n  }\r\n  #sred-calc-widget .pardot-embed iframe{\r\n    display:block;\r\n    width:100%;\r\n  }\r\n\r\n  #sred-calc-widget .actions{\r\n    display:flex;\r\n    justify-content:space-between;\r\n    margin-top:8px;\r\n  }\r\n  #sred-calc-widget .btn{\r\n    padding:13px 26px;\r\n    border-radius:11px;\r\n    font-weight:700;\r\n    font-size:14.5px;\r\n    cursor:pointer;\r\n    border:none;\r\n    display:inline-flex;\r\n    align-items:center;\r\n    gap:8px;\r\n  }\r\n  #sred-calc-widget .btn-primary{\r\n    background:var(--accent);\r\n    color:#fff;\r\n    margin-left:auto;\r\n  }\r\n  #sred-calc-widget .btn-primary:hover{ filter:brightness(1.05); }\r\n  #sred-calc-widget .btn-ghost{\r\n    background:transparent;\r\n    color:var(--muted);\r\n    border:1px solid var(--border);\r\n  }\r\n  \/* CSS-drawn chevrons instead of Unicode arrow characters, so nothing can get\r\n     mis-encoded when this fragment is saved\/served by a CMS *\/\r\n  #sred-calc-widget .btn-ghost[data-action=\"goto\"]::before{\r\n    content:\"\";\r\n    display:inline-block;\r\n    width:7px; height:7px;\r\n    border-left:2px solid currentColor;\r\n    border-bottom:2px solid currentColor;\r\n    transform:rotate(45deg);\r\n  }\r\n  #sred-calc-widget .btn-primary[data-action=\"goto\"]::after,\r\n  #sred-calc-widget .btn-primary[data-action=\"see-results\"]::after{\r\n    content:\"\";\r\n    display:inline-block;\r\n    width:7px; height:7px;\r\n    border-right:2px solid currentColor;\r\n    border-top:2px solid currentColor;\r\n    transform:rotate(45deg);\r\n  }\r\n\r\n  \/* RESULTS *\/\r\n  #sred-calc-widget .result-hero{\r\n    text-align:center;\r\n    padding:10px 0 6px;\r\n  }\r\n  #sred-calc-widget .result-hero .tag{\r\n    font-size:13px;\r\n    font-weight:700;\r\n    color:var(--muted);\r\n    text-transform:uppercase;\r\n    letter-spacing:0.06em;\r\n    margin-bottom:8px;\r\n  }\r\n  #sred-calc-widget .result-amount{\r\n    font-size:52px;\r\n    font-weight:800;\r\n    color:var(--accent);\r\n    letter-spacing:-0.02em;\r\n    margin-bottom:6px;\r\n  }\r\n  #sred-calc-widget .result-note{\r\n    font-size:13.5px;\r\n    color:var(--muted);\r\n    margin-bottom:28px;\r\n  }\r\n  #sred-calc-widget .breakdown{\r\n    display:grid;\r\n    grid-template-columns:1fr 1fr;\r\n    gap:14px;\r\n    margin-bottom:22px;\r\n  }\r\n  #sred-calc-widget .breakdown .box{\r\n    background:var(--bg);\r\n    border:1px solid var(--border);\r\n    border-radius:14px;\r\n    padding:16px 18px;\r\n  }\r\n  #sred-calc-widget .breakdown .box .k{\r\n    font-size:12px;\r\n    color:var(--muted);\r\n    font-weight:600;\r\n    margin-bottom:6px;\r\n  }\r\n  #sred-calc-widget .breakdown .box .v{\r\n    font-size:19px;\r\n    font-weight:800;\r\n  }\r\n  #sred-calc-widget .lines{ margin-bottom:10px; }\r\n  #sred-calc-widget .lines .lline{\r\n    display:flex;\r\n    justify-content:space-between;\r\n    font-size:13.5px;\r\n    padding:9px 0;\r\n    border-bottom:1px dashed var(--border);\r\n  }\r\n  #sred-calc-widget .lines .lline .label{ color:var(--muted); }\r\n  #sred-calc-widget .lines .lline .val{ font-weight:700; }\r\n  #sred-calc-widget .lines .lline.total{\r\n    border-bottom:none;\r\n    border-top:2px solid var(--ink);\r\n    padding-top:12px;\r\n    margin-top:4px;\r\n  }\r\n\r\n  \/* FEATURE CARDS *\/\r\n  #sred-calc-widget .features{\r\n    display:grid;\r\n    grid-template-columns:repeat(3, 1fr);\r\n    gap:20px;\r\n    max-width:1040px;\r\n    margin:44px auto 0;\r\n    padding:0 24px;\r\n  }\r\n  #sred-calc-widget .feature{\r\n    background:var(--card);\r\n    border:1px solid var(--border);\r\n    border-radius:16px;\r\n    padding:24px;\r\n    text-align:left;\r\n  }\r\n  #sred-calc-widget .feature .icon{\r\n    width:40px; height:40px;\r\n    border-radius:10px;\r\n    background:var(--icon-bg);\r\n    display:flex; align-items:center; justify-content:center;\r\n    margin-bottom:14px;\r\n    color:var(--ink);\r\n  }\r\n  #sred-calc-widget .feature h3{ font-size:15.5px; margin:0 0 8px; }\r\n  #sred-calc-widget .feature p{ font-size:13.5px; color:var(--muted); line-height:1.55; margin:0; }\r\n\r\n  #sred-calc-widget .disclaimer{\r\n    max-width:900px;\r\n    margin:36px auto 40px;\r\n    padding:0 24px;\r\n    text-align:center;\r\n    font-size:12px;\r\n    color:var(--muted);\r\n    line-height:1.6;\r\n  }\r\n\r\n  @media (max-width:720px){\r\n    #sred-calc-widget .wrap{ padding:36px 16px; }\r\n    h1{ font-size:32px; }\r\n    #sred-calc-widget .card{ padding:26px 22px; }\r\n    #sred-calc-widget .connector{ width:26px; }\r\n    #sred-calc-widget .step .label{ display:none; }\r\n    #sred-calc-widget .features{ grid-template-columns:1fr; }\r\n    #sred-calc-widget .row-2, #sred-calc-widget .breakdown{ grid-template-columns:1fr; }\r\n    #sred-calc-widget .topbar{ padding:16px 20px; }\r\n  }\r\n\r\n<\/style>\r\n\r\n\r\n<div class=\"topbar\">\r\n  <div class=\"brand\">\r\n    <div class=\"mark\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n        <rect x=\"4\" y=\"3\" width=\"16\" height=\"18\" rx=\"2\" stroke=\"#FAF7F0\" stroke-width=\"1.6\"\/>\r\n        <path d=\"M8 8h8M8 12h8M8 16h5\" stroke=\"#FAF7F0\" stroke-width=\"1.6\" stroke-linecap=\"round\"\/>\r\n      <\/svg>\r\n    <\/div>\r\n    SR&ED Tax Credit Calculator\r\n  <\/div>\r\n  <div class=\"theme-toggle\">\r\n    <button id=\"sc-light-btn\" class=\"active\" title=\"Light mode\" type=\"button\">\r\n      <svg width=\"16\" height=\"16\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"5\" stroke=\"currentColor\" stroke-width=\"2\"\/><path d=\"M12 1v3M12 20v3M4.2 4.2l2 2M17.8 17.8l2 2M1 12h3M20 12h3M4.2 19.8l2-2M17.8 6.2l2-2\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\"\/><\/svg>\r\n    <\/button>\r\n    <button id=\"sc-dark-btn\" title=\"Dark mode\" type=\"button\">\r\n      <svg width=\"16\" height=\"16\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M21 12.8A9 9 0 1111.2 3 7 7 0 0021 12.8z\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linejoin=\"round\"\/><\/svg>\r\n    <\/button>\r\n  <\/div>\r\n<\/div>\r\n\r\n<div class=\"wrap\">\r\n  <div class=\"badge\">\r\n    <svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2l8 3v6c0 5-3.5 8.5-8 11-4.5-2.5-8-6-8-11V5l8-3z\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linejoin=\"round\"\/><\/svg>\r\n    Free Estimate Tool\r\n  <\/div>\r\n\r\n  <h1>SR&ED Tax Credit<span class=\"accent\">Calculator<\/span><\/h1>\r\n  <p class=\"subtitle\">Estimate your federal and provincial Scientific Research &amp; Experimental Development tax credits in minutes.<\/p>\r\n\r\n  <div class=\"stepper\" id=\"sc-stepper\"><\/div>\r\n\r\n  <!-- STEP 1: EXPENDITURES -->\r\n  <div class=\"card step-panel\" id=\"sc-panel-1\">\r\n    <div class=\"card-head\">\r\n      <div class=\"icon\">\r\n        <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2v20M17 5.5H9.5a3.5 3.5 0 000 7h5a3.5 3.5 0 010 7H6\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><\/svg>\r\n      <\/div>\r\n      <div>\r\n        <h2>R&amp;D Expenditures<\/h2>\r\n        <p>Enter your annual research &amp; development costs<\/p>\r\n      <\/div>\r\n    <\/div>\r\n\r\n    <div class=\"field\">\r\n      <label>Total Salaries<\/label>\r\n      <div class=\"desc\">Wages and salaries of employees performing SR&ED work<\/div>\r\n      <div class=\"money-input\"><span>$<\/span><input type=\"text\" inputmode=\"decimal\" id=\"sc-salaries\" placeholder=\"0\" required><\/div>\r\n    <\/div>\r\n    <div class=\"field\">\r\n      <label>Total Contractor Costs<\/label>\r\n      <div class=\"desc\">Payments to arm's-length contractors in Canada (80% eligible)<\/div>\r\n      <div class=\"money-input\"><span>$<\/span><input type=\"text\" inputmode=\"decimal\" id=\"sc-contractors\" placeholder=\"0\" required><\/div>\r\n    <\/div>\r\n    <div class=\"field\">\r\n      <label>Total Materials<\/label>\r\n      <div class=\"desc\">Materials consumed or transformed in SR&ED activities<\/div>\r\n      <div class=\"money-input\"><span>$<\/span><input type=\"text\" inputmode=\"decimal\" id=\"sc-materials\" placeholder=\"0\" required><\/div>\r\n    <\/div>\r\n    <div class=\"field\" style=\"margin-bottom:8px;\">\r\n      <label>Government Assistance<\/label>\r\n      <div class=\"desc\">Grants, subsidies, or other government funding received<\/div>\r\n      <div class=\"money-input\"><span>$<\/span><input type=\"text\" inputmode=\"decimal\" id=\"sc-assistance\" placeholder=\"0\" required><\/div>\r\n    <\/div>\r\n\r\n    <div class=\"actions\">\r\n      <span><\/span>\r\n      <button class=\"btn btn-primary\" data-action=\"goto\" data-step=\"2\" type=\"button\">Next<\/button>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- STEP 2: BUSINESS -->\r\n  <div class=\"card step-panel\" id=\"sc-panel-2\" style=\"display:none;\">\r\n    <div class=\"card-head\">\r\n      <div class=\"icon\">\r\n        <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 21h18M5 21V7l7-4 7 4v14M9 21v-6h6v6\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\r\n      <\/div>\r\n      <div>\r\n        <h2>Your Business<\/h2>\r\n        <p>A couple of details that affect your credit rate<\/p>\r\n      <\/div>\r\n    <\/div>\r\n\r\n    <div class=\"field\">\r\n      <label>Is your business a CCPC?<\/label>\r\n      <div class=\"desc\">Canadian-Controlled Private Corporation<\/div>\r\n      <div class=\"toggle-row\">\r\n        <div class=\"toggle-btn active\" id=\"sc-ccpc-yes\" data-action=\"ccpc\" data-val=\"yes\">Yes<\/div>\r\n        <div class=\"toggle-btn\" id=\"sc-ccpc-no\" data-action=\"ccpc\" data-val=\"no\">No<\/div>\r\n      <\/div>\r\n    <\/div>\r\n\r\n    <div class=\"field\" style=\"margin-bottom:8px;\">\r\n      <label>Which province are you based in?<\/label>\r\n      <select id=\"sc-province\">\r\n        <option value=\"AB\">Alberta<\/option>\r\n        <option value=\"BC\">British Columbia<\/option>\r\n        <option value=\"MB\">Manitoba<\/option>\r\n        <option value=\"NB\">New Brunswick<\/option>\r\n        <option value=\"NL\">Newfoundland and Labrador<\/option>\r\n        <option value=\"NS\">Nova Scotia<\/option>\r\n        <option value=\"ON\" selected>Ontario<\/option>\r\n        <option value=\"PE\">Prince Edward Island<\/option>\r\n        <option value=\"QC\">Quebec<\/option>\r\n        <option value=\"SK\">Saskatchewan<\/option>\r\n        <option value=\"NT\">Northwest Territories<\/option>\r\n        <option value=\"NU\">Nunavut<\/option>\r\n        <option value=\"YT\">Yukon<\/option>\r\n      <\/select>\r\n    <\/div>\r\n\r\n    <div class=\"actions\">\r\n      <button class=\"btn btn-ghost\" data-action=\"goto\" data-step=\"1\" type=\"button\">Back<\/button>\r\n      <button class=\"btn btn-primary\" data-action=\"goto\" data-step=\"3\" type=\"button\">Next<\/button>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- STEP 3: CONTACT -->\r\n  <div class=\"card step-panel\" id=\"sc-panel-3\" style=\"display:none;\">\r\n    <div class=\"card-head\">\r\n      <div class=\"icon\">\r\n        <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"14\" rx=\"2\" stroke=\"currentColor\" stroke-width=\"1.8\"\/><path d=\"M3 7l9 6 9-6\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\r\n      <\/div>\r\n      <div>\r\n        <h2>Fill the form to get your estimate<\/h2>\r\n        <p>Optional - takes a moment, then click below to see your results<\/p>\r\n      <\/div>\r\n    <\/div>\r\n\r\n    <div class=\"pardot-embed\">\r\n      <iframe src=\"https:\/\/go-ca.leyton.com\/l\/1089522\/2026-07-23\/qxrr4r\" width=\"100%\" height=\"500\" frameborder=\"0\" allowtransparency=\"true\" style=\"border:0;\" title=\"Contact form\"><\/iframe>\r\n    <\/div>\r\n\r\n    <div class=\"actions\">\r\n      <button class=\"btn btn-ghost\" data-action=\"goto\" data-step=\"2\" type=\"button\">Back<\/button>\r\n      <button class=\"btn btn-primary\" data-action=\"see-results\" type=\"button\">See my estimate<\/button>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <!-- STEP 4: RESULTS -->\r\n  <div class=\"card step-panel\" id=\"sc-panel-4\" style=\"display:none;\">\r\n    <div class=\"result-hero\">\r\n      <div class=\"tag\" id=\"sc-result-name\">Your estimate<\/div>\r\n      <div class=\"result-amount\" id=\"sc-out-total\">$0<\/div>\r\n      <div class=\"result-note\">Potential combined federal + provincial SR&ED tax credit<\/div>\r\n    <\/div>\r\n\r\n    <div class=\"breakdown\">\r\n      <div class=\"box\">\r\n        <div class=\"k\">Federal ITC<\/div>\r\n        <div class=\"v\" id=\"sc-out-federal\">$0<\/div>\r\n      <\/div>\r\n      <div class=\"box\">\r\n        <div class=\"k\">Provincial credit<\/div>\r\n        <div class=\"v\" id=\"sc-out-provincial\">$0<\/div>\r\n      <\/div>\r\n    <\/div>\r\n\r\n    <div class=\"lines\">\r\n      <div class=\"lline\"><div class=\"label\">Salaries &amp; wages<\/div><div class=\"val\" id=\"sc-out-salaries\">$0<\/div><\/div>\r\n      <div class=\"lline\"><div class=\"label\">Proxy amount (55% of salaries)<\/div><div class=\"val\" id=\"sc-out-proxy\">$0<\/div><\/div>\r\n      <div class=\"lline\"><div class=\"label\">Contractor costs (80% eligible)<\/div><div class=\"val\" id=\"sc-out-contr\">$0<\/div><\/div>\r\n      <div class=\"lline\"><div class=\"label\">Materials<\/div><div class=\"val\" id=\"sc-out-mat\">$0<\/div><\/div>\r\n      <div class=\"lline\"><div class=\"label\">Less: government assistance<\/div><div class=\"val\" id=\"sc-out-assist\">$0<\/div><\/div>\r\n      <div class=\"lline total\"><div class=\"label\">Qualified SR&ED expenditure<\/div><div class=\"val\" id=\"sc-out-qualified\">$0<\/div><\/div>\r\n    <\/div>\r\n\r\n    <div class=\"actions\" style=\"justify-content:center; margin-top:20px;\">\r\n      <button class=\"btn btn-primary\" style=\"margin:0;\" data-action=\"reset\" type=\"button\">Calculate again<\/button>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"features\" id=\"sc-features\">\r\n    <div class=\"feature\">\r\n      <div class=\"icon\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2v20M17 5.5H9.5a3.5 3.5 0 000 7h5a3.5 3.5 0 010 7H6\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\"\/><\/svg><\/div>\r\n      <h3>What is SR&ED?<\/h3>\r\n      <p>The Scientific Research and Experimental Development program is the largest single source of federal government support for industrial R&D in Canada.<\/p>\r\n    <\/div>\r\n    <div class=\"feature\">\r\n      <div class=\"icon\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2l8 3v6c0 5-3.5 8.5-8 11-4.5-2.5-8-6-8-11V5l8-3z\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n      <h3>Who Qualifies?<\/h3>\r\n      <p>Any Canadian business performing work to advance scientific knowledge or achieve technological advancement through systematic investigation may qualify.<\/p>\r\n    <\/div>\r\n    <div class=\"feature\">\r\n      <div class=\"icon\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 19.5V6a2 2 0 012-2h8l6 6v9.5a2 2 0 01-2 2H6a2 2 0 01-2-2z\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n      <h3>CCPC Advantage<\/h3>\r\n      <p>Canadian-Controlled Private Corporations receive an enhanced 35% refundable federal tax credit on qualifying expenditures up to the federal limit.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"disclaimer\">\r\n    This tool provides estimates only and does not constitute tax advice. Actual SR&ED and provincial credit calculations depend on your specific facts and CRA eligibility review. Consult a qualified SR&ED advisor for professional guidance. Rates are simplified and subject to change based on government policy.\r\n  <\/div>\r\n<\/div>\r\n\r\n\r\n<\/div>\r\n<script>\r\n(function(){\r\n  var root = document.getElementById('sred-calc-widget');\r\n  if(!root) return;\r\n\r\n  var provinceRates = {\r\n    AB: { name:\"Alberta\", rate:0 },\r\n    BC: { name:\"British Columbia\", rate:0.10 },\r\n    MB: { name:\"Manitoba\", rate:0.15 },\r\n    NB: { name:\"New Brunswick\", rate:0.15 },\r\n    NL: { name:\"Newfoundland and Labrador\", rate:0.15 },\r\n    NS: { name:\"Nova Scotia\", rate:0.15 },\r\n    ON: { name:\"Ontario\", rate:0.08 },\r\n    PE: { name:\"Prince Edward Island\", rate:0 },\r\n    QC: { name:\"Quebec\", rate:0.14 },\r\n    SK: { name:\"Saskatchewan\", rate:0.10 },\r\n    NT: { name:\"Northwest Territories\", rate:0 },\r\n    NU: { name:\"Nunavut\", rate:0 },\r\n    YT: { name:\"Yukon\", rate:0.15 },\r\n  };\r\n\r\n  var FEDERAL_LIMIT = 6000000;\r\n  var PROXY_RATE = 0.55;\r\n  var CONTRACTOR_ELIGIBLE = 0.80;\r\n  var CCPC_RATE_UNDER = 0.35;\r\n  var NON_CCPC_RATE = 0.15;\r\n\r\n  var currentStep = 1;\r\n  var isCCPC = true;\r\n\r\n  function $(id){ return root.querySelector('#sc-' + id); }\r\n  function parseMoney(v){\r\n    var n = parseFloat((v || \"0\").toString().replace(\/[^0-9.\\-]\/g, \"\"));\r\n    return isNaN(n) || n < 0 ? 0 : n;\r\n  }\r\n  function fmt(n){\r\n    return n.toLocaleString('en-CA', { style:'currency', currency:'CAD', maximumFractionDigits:0 });\r\n  }\r\n\r\n  var steps = [\r\n    { n:1, label:\"Expenditures\" },\r\n    { n:2, label:\"Business\" },\r\n    { n:3, label:\"Contact\" },\r\n    { n:4, label:\"Results\" },\r\n  ];\r\n\r\n  function renderStepper(){\r\n    var el = $('stepper');\r\n    el.innerHTML = '';\r\n    steps.forEach(function(s, i){\r\n      var stepDiv = document.createElement('div');\r\n      stepDiv.className = 'step' + (s.n === currentStep ? ' active' : '') + (s.n < currentStep ? ' done' : '');\r\n      stepDiv.innerHTML = '<div class=\"circle\">' + s.n + '<\/div><div class=\"label\">' + s.label + '<\/div>';\r\n      el.appendChild(stepDiv);\r\n      if(i < steps.length - 1){\r\n        var conn = document.createElement('div');\r\n        conn.className = 'connector' + (s.n < currentStep ? ' done' : '');\r\n        el.appendChild(conn);\r\n      }\r\n    });\r\n  }\r\n\r\n  function goTo(step){\r\n    currentStep = step;\r\n    root.querySelectorAll('.step-panel').forEach(function(p){ p.style.display = 'none'; });\r\n    $('panel-' + step).style.display = 'block';\r\n    $('features').style.display = step === 4 ? 'none' : 'grid';\r\n    renderStepper();\r\n  }\r\n\r\n  function setCCPC(val){\r\n    isCCPC = val;\r\n    $('ccpc-yes').classList.toggle('active', val);\r\n    $('ccpc-no').classList.toggle('active', !val);\r\n  }\r\n\r\n  function calc(){\r\n    var salaries = parseMoney($('salaries').value);\r\n    var contractors = parseMoney($('contractors').value);\r\n    var materials = parseMoney($('materials').value);\r\n    var assistance = parseMoney($('assistance').value);\r\n    var province = $('province').value;\r\n\r\n    var proxy = salaries * PROXY_RATE;\r\n    var eligibleContractors = contractors * CONTRACTOR_ELIGIBLE;\r\n    var pool = salaries + proxy + eligibleContractors + materials;\r\n    var qualified = Math.max(0, pool - assistance);\r\n\r\n    var federal;\r\n    if(isCCPC){\r\n      federal = Math.min(qualified, FEDERAL_LIMIT) * CCPC_RATE_UNDER + Math.max(0, qualified - FEDERAL_LIMIT) * NON_CCPC_RATE;\r\n    } else {\r\n      federal = qualified * NON_CCPC_RATE;\r\n    }\r\n    var pInfo = provinceRates[province];\r\n    var provincial = qualified * pInfo.rate;\r\n    var total = federal + provincial;\r\n\r\n    return { salaries:salaries, proxy:proxy, eligibleContractors:eligibleContractors, materials:materials,\r\n      assistance:assistance, qualified:qualified, federal:federal, provincial:provincial, total:total };\r\n  }\r\n\r\n  function showResults(){\r\n    var r = calc();\r\n    $('out-salaries').textContent = fmt(r.salaries);\r\n    $('out-proxy').textContent = fmt(r.proxy);\r\n    $('out-contr').textContent = fmt(r.eligibleContractors);\r\n    $('out-mat').textContent = fmt(r.materials);\r\n    $('out-assist').textContent = r.assistance > 0 ? 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R&amp;D Expenditures Enter your annual research &amp; development costs Total Salaries Wages and salaries of employees performing SR&#038;ED work $ Total Contractor Costs Payments to arm&#8217;s-length contractors in Canada (80% eligible) [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"","_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","footnotes":"","_yoast_wpseo_focuskeywords":"","_yoast_wpseo_keywordsynonyms":""},"class_list":["post-6319","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>Elementor #6319 - Leyton Canada<\/title>\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\/elementor-6319\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Elementor #6319\" \/>\n<meta property=\"og:description\" content=\"SR&#038;ED Tax Credit Calculator Free Estimate Tool SR&#038;ED Tax CreditCalculator Estimate your federal and provincial Scientific Research &amp; Experimental Development tax credits in minutes. 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