SR&ED + Corporate Structures — How Ownership, CCPC Status & Related Companies Shape Your Credits

Описание: Most Canadian founders underestimate how much corporate structure and ownership affect their ability to claim SR&ED (Scientific Research & Experimental Development) credits. The difference between being a CCPC (Canadian-Controlled Private Corporation) and a non-CCPC can literally mean the difference between receiving a cash refund in hand or waiting years to apply credits against future taxes.

In this episode of Credit Compass, host Preeti Parmar sits down with Chartered Accountant Akshay Bhandari to unpack everything you need to know about CCPC status, ownership pitfalls, and related companies. Together, they explore real-world scenarios and strategies that can save founders hundreds of thousands of dollars in refundable tax credits.

✨ What we cover in depth:

CCPC vs Non-CCPC: Why Canadian-controlled status is often the “golden ticket” for startups, and how it unlocks the enhanced 35% refundable SR&ED credit instead of just the 15% ITC.

What can break CCPC status: The three big disqualifiers every founder needs to watch out for — foreign ownership/control, being controlled by a public company, or going public.

Related companies & multiple corporations: Why you can’t “double dip” with SR&ED claims across associated corporations, and how CRA views the $3M expenditure limit for groups of companies.

Foreign subsidiaries & investors: How U.S. parents and international investors complicate CCPC status, plus strategies to preserve R&D claims through Canadian-controlled entities.

Key takeaways for founders: Structure your company carefully, because the right setup could mean significant cash refunds instead of leaving money on the table