# British Columbia SR&ED Tax Credit (BCITC) | GrantOps

British Columbia offers two key provincial R&D tax credits that stack with the federal SR&ED program: the BC Innovation Tax Credit (BCITC) at 10% and the BC Interactive Digital Media Tax Credit (IDMTC) at 17.5%. Together with the federal credit, BC-based CCPCs can recover up to 45% of qualifying R&D expenditures.

## BC SR&ED Tax Credit Rates

- **BCITC rate**: 10% refundable tax credit on eligible BC SR&ED expenditures for CCPCs
- **IDMTC rate**: 17.5% refundable credit for qualifying interactive digital media products (separate program, can apply alongside)
- **Combined federal + BC rate for CCPCs**: Up to 45% (35% federal + 10% BCITC) on first $3M
- **Combined rate for other corporations**: Up to 25% (15% federal + 10% BCITC)

The BCITC is administered by the BC Ministry of Finance and piggybacks on your federal SR&ED claim. It applies to the BC portion of eligible SR&ED expenditures based on salaries paid to employees working in BC.

## Eligibility

- Corporation must have a permanent establishment in British Columbia
- SR&ED work must be performed in BC
- Must file a valid federal SR&ED claim (T661) — the BCITC is calculated based on the BC allocation
- Claim is filed with the BC corporate tax return

GrantOps automatically calculates your BCITC and IDMTC eligibility alongside your federal SR&ED claim, ensuring maximum combined recovery for BC-based companies.

- 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