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Saskatchewan Commercial Innovation Incentive (SCII)

Program Update: A one-year extension to this program will be announced as part of Budget 2024-25, to be released on March 20, 2024.

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.


1. Benefits

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:

  • Choose when to begin the tax rebate period;
  • Claim any other eligible tax incentive or grant Saskatchewan may offer without impacting SCII eligibility or impairing the ability to claim the SCII tax rebate; and
  • Extend the SCII tax rebate terms to eligible cascading or forking* goods, services and processes.

*See the SCII Program Overview and Application Instructions for definitions of eligible cascading and forking.


2. Eligibility

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:

  1. The proposed innovation has as no equivalent in the Canadian marketplace or is an exceptional advance on the current state of the art in Canada;


  1. The proposed innovation has unique features and benefits that offer exceptional differentiation from current competitive offerings in the Canadian marketplace and is sufficiently unique that the potential exists to create a competitive advantage or create a new market niche.

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):

  • $3 million in R&D expenditures in Saskatchewan (including labour costs) – consisting of new R&D, existing R&D pertaining to the qualifying intellectual property, or a combination of new and existing R&D;
  • 10 net new full-time employees;
  • $10 million in net new capital expenditures;
  • $3.5 million in new provincial CIT taxes paid; or
  • Propose a new economic benefit benchmark as pre-approved by the Ministry of Trade and Export Development.

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.


3. How to Apply

  1. Prepare and submit the SCII – Application for Scientific Eligibility. If you have questions about the application process, refer to the SCII – Program Overview and Application Instruction or contact The Ministry of Trade and Export Development will provide information to submit the application form and related content through a secure online platform.

    At the same time, you may also submit a SCII – Proposed New Economic Benefit Benchmark Form, should you seek to qualify a proposed new economic benefit benchmark.

  2. If your company meets the scientific eligibility requirements, you will receive a letter approving the company's Scientific Eligibility from the Ministry of Trade and Export Development.

  3. Establish/identify an eligible corporation that's only sources of revenue are related to the commercialization of the qualifying intellectual property.

  4. Prepare and submit an SCII – Application for Economic Eligibility that demonstrates the corporation meets two of five economic benchmarks. If you have questions about the benchmarks or the form, refer to the SCII – Program Overview and Application Instructions or contact

  5. If your corporation meets the economic benchmark test, then the Ministry of Trade and Export Development will provide you with a SCII Certificate of Eligibility approving your Economic Eligibility and indicating a 10 or 15-year program period.
  6. Your corporation can begin the 10 or 15-year program period in any taxation year. In a claim year, file your T2 corporation income tax return with the CRA. Once the CIT return has been assessed and a T2 Notice of Assessment from the CRA has been received, complete an SCII – Claim Form and submit it to the Ministry of Finance, including a copy of the:
  • The SCII Certificate of Eligibility, as issued by the Ministry of Trade and Export Development;
  • Current year T2 Corporation Income Tax Return; and
  • Current year Notice of Assessment or Reassessment.

A claim form will need to be submitted for each year of the 10 or 15-year program period.

  1. The Ministry of Finance will verify the claim form and provide:
  • A rebate calculated in accordance with program legislation; or
  • A written notice indicating that the corporation is not entitled to the rebate and the reasons for the determination.
  1. Corporations with ongoing IP development and expansion can apply to qualify the new iterations of goods, services and processes tied to the original qualifying IP without re-applying to the program. Prepare and submit a SCII – Notice of Cascading and Forking Form to the Ministry of Trade and Export Development, who will provide a letter qualifying or disqualifying the new iteration(s).

4. Application Documents


5. Further Information

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

For information on the SCII – Claim Form, contact the Ministry of Finance at:
Phone: 1-800-667-6102 or 306-787-6645

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