# Alberta SR&ED Tax Credit (AITC) | GrantOps

Alberta offers the Alberta Innovation Tax Credit (AITC), previously known as the Alberta SR&ED Tax Credit, which provides an 8% refundable provincial tax credit on qualifying R&D expenditures. Combined with the federal SR&ED credit, Alberta-based CCPCs can recover up to 43% of eligible R&D costs.

## Alberta AITC Rates

- **AITC rate**: 8% refundable tax credit on eligible Alberta SR&ED expenditures
- **Expenditure limit**: $4 million per year for the enhanced rate
- **Combined federal + Alberta rate for CCPCs**: Up to 43% (35% federal + 8% AITC) on first $3M
- **Combined rate for other corporations**: Up to 23% (15% federal + 8% AITC)

The AITC is administered by Alberta Treasury Board and Finance. It is available to corporations that conduct SR&ED in Alberta and have a permanent establishment in the province.

## Eligibility

- Corporation must have a permanent establishment in Alberta
- SR&ED work must be performed in Alberta
- Must file a valid federal SR&ED claim (T661) — the AITC piggybacks on the federal claim
- Claim is filed with the Alberta corporate tax return
- Available to CCPCs and non-CCPCs alike, though rates differ

Alberta's innovation ecosystem includes additional programs like the Alberta Innovates grants, which can be stacked with SR&ED for even greater R&D cost recovery. GrantOps identifies all eligible programs automatically.

- Automate your SR&ED claim: https://grantops.ai/en/automate-sred/
- Full SR&ED guide: https://grantops.ai/en/sred/
- Get started: https://app.grantops.ai