Alberta Innovation Employment Grant (IEG)
Government of Alberta (Treasury Board and Finance) · R&D tax credit
VariesGrant of 8% of eligible Alberta R&D spending up to the base level and 20% above it, on up to C$4M of annual R&D spending
Alberta's R&D grant delivered through the corporate tax system: pays 8% (base) or 20% (incremental) of SR&ED-eligible R&D carried out in Alberta, aimed at small and medium-sized firms that may not yet be profitable.
Key terms
- Corporations that undertake R&D in Alberta; expenditures must qualify under federal SR&ED and be incurred in Alberta
- 8% on spending up to the base level (average of the previous 2 years) and 20% on spending above it
- Benefits apply to up to C$4 million of annual R&D spending
- Phases out between C$10M and C$50M of taxable capital; firms at C$50M+ are not eligible
- No application: claim on Schedule 29 with the Alberta corporate tax return (AT1); paid after CRA verifies the SR&ED expenses
Eligibility
- Where
- Canada
- Stages
- pre-seed, seed, series-a, growth
- Needs VC/accelerator backing
- No
- Needs partner referral code
- No
- Must be incorporated
- Yes
- AI focus required
- No
- Students / researchers
- Not eligible
- Nonprofits
- Not eligible
Also required
- Corporation doing R&D in Alberta
- Expenditures must qualify for federal SR&ED
- Under C$50M taxable capital
How to apply
File AT1 Schedule 29 with your Alberta corporate income tax return for the year, alongside your federal SR&ED claim (T661). See the Guide to Claiming the Alberta Innovation Employment Grant.
- Benefit
- cash
- Equity-free
- Yes
- Decision time
- Paid after CRA verifies the SR&ED claim
- Credit validity
- —
- Deadline
- Rolling
- Status
- Open
Verified 2026-11-07 · source
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