| Province/Territory | Provincial Credit Rate | CCPC Refundable? | Other Corporations Refundable? | Expenditure Limit? |
| British Columbia | 10% | Yes | No | Up to $3M |
| Alberta | 10% | Yes | Yes | Up to $4M |
| Manitoba | 20% | Yes - 50% for in-house expenditures and 100% refundable for eligible contracts with a qualified research institute | Yes - 50% for in-house expenditures and 100% refundable for eligible contracts with a qualified research institute | |
| Ontario Business Research Institute Tax Credit (OBRI) | 20% | Yes | Yes | Up to $20M |
| Ontario innovation tax credit (OITC) | 8% | Yes | Yes | Up to $3M |
| ORDTC | 3.50% | No | No | Up to $3M |
| Quebec | 14% to 30% | Yes | Yes - 14% credit rate | Up to $3M |
| Nova Scotia | 15% | Yes | Yes | |
| New Brunswick | 15% | Yes | Yes | |
| Newfoundland and Labrador |
15% | Yes | Yes | |
| Yukon | 15% | Yes - 15% of eligible expenditures made to Yukon College only | Yes - 15% of eligible expenditures made to Yukon College only |
For the full summary of provincial and territorial research and development tax credit breakdowns please visit the CRA's website here.
Note: Prince Edward Island, Northwest Territories and Nunavut do not offer research and development tax credits.