A non-CCPC is a foreign or publicly-owned corporation. Non-CCPC's and large CCPCs (Canadian-controlled private corporations over the SME limit) receive the following return rates*:

Investment tax credits (ITCs) generated from these expenditures are non-refundable. This means that they will be applied to the company's income tax owing. Unused ITCs may be carried back three years or carried forward indefinitely.

*These rates are calculated with an overhead proxy of 55% for companies based in the province of Alberta. The provincial portion varies in each province. Please see the "Provincial SR&ED Return Rates" page for other provinces