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The Saskatchewan Commercial Innovation Incentive (SCII or 'Patent Box') is a new-growth tax incentive that offers eligible corporations a reduction of the provincial Corporate Income Tax Rate (CIT) to six per cent for 10 consecutive years for eligible corporations that commercialize their qualifying intellectual property in Saskatchewan. Companies can extend the benefit period to 15 years if at least 50 per cent of the related research and development (R&D) in advance of commercialization occurred and was conducted in Saskatchewan.
This new growth tax incentive is open to any company, operating in any sector, from anywhere in the world, regardless of where or when the R&D for the qualifying intellectual property occurred.
The first of its kind in North America, this patent box style incentive applies to a wide variety of intellectual property types, including patents, plant breeders' rights, trade secrets and copyrights (computer programs and algorithms).
The SCII is administered by the Ministry of Trade and Export Development. The Industrial Research Assistance Program, a division of the National Research Council, will provide technical assessment services for the SCII application's scientific eligibility evaluation.
The SCII helps to make Saskatchewan one of the best jurisdictions to commercialize exceptional intellectual property. Applicants may directly own the intellectual property or hold a recognized licence for the intellectual property and/or the related goods, services or processes. In addition to receiving a reduced corporate income tax rate of six per cent, eligible corporations will be entitled to:
*See the SCII Program Overview and Application Instructions for definitions of eligible cascading and forking.
To qualify for the program, an applicant must meet the following requirements:
a) Own or license qualifying intellectual property that is linked to the commercialization of new goods, services, or processes in Saskatchewan. The qualifying IP/good(s), service(s), and process(es) must meet one of the following definitions:
b) Establish/identify an eligible corporation where the only sources of revenue are related to the commercialization of the qualifying intellectual property.
c) Demonstrate new economic benefits to Saskatchewan by meeting two of the five economic benchmarks (these can be accumulative over any period of time):
d) Once the applicant/eligible corporation demonstrates the required new economic benefits to Saskatchewan, it will be issued an SCII Certificate. The corporation can then submit the SCII Certificate to the Ministry of Finance at a time of its choosing to begin claiming its 10 or 15-year corporate income tax rebate benefit period.
A claim form will need to be submitted for each year of the 10 or 15-year program period.
For more information about the program, see SCII – Application for Scientific Eligibility and SCII – Application for Economic Eligibility, or contact the Ministry of Trade and Export Development at email@example.com.
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