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<?xml version="1.0" encoding="UTF-8"?><rss version="2.0" xmlns:content="http://purl.org/rss/1.0/modules/content/" xmlns:wfw="http://wellformedweb.org/CommentAPI/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:sy="http://purl.org/rss/1.0/modules/syndication/" xmlns:slash="http://purl.org/rss/1.0/modules/slash/" > <channel> <title>Boast</title> <atom:link href="https://boast.ai/feed/" rel="self" type="application/rss+xml" /> <link>https://boast.ai/en-ca/feed</link> <description>R&D Tax Credits, R&D Intelligence | Boast</description> <lastBuildDate>Wed, 05 Nov 2025 14:10:11 +0000</lastBuildDate> <language>en-US</language> <sy:updatePeriod> hourly </sy:updatePeriod> <sy:updateFrequency> 1 </sy:updateFrequency> <image> <url>https://boast.ai/wp-content/uploads/Boast-Logo-Mark-Color-WEB-48x48.png</url> <title>Boast</title> <link>https://boast.ai/en-ca/feed</link> <width>32</width> <height>32</height></image> <item> <title>Breaking: Canada’s 2025 Federal Budget – Major SR&ED Enhancements and Innovation Investments</title> <link>https://boast.ai/en-ca/blog/breaking-canadas-2025-federal-budget-major-sred-enhancements-and-innovation-investments/</link> <dc:creator><![CDATA[Paul Davenport]]></dc:creator> <pubDate>Wed, 05 Nov 2025 14:10:11 +0000</pubDate> <category><![CDATA[Blog]]></category> <category><![CDATA[SR&ED]]></category> <category><![CDATA[budget]]></category> <category><![CDATA[budget 2025]]></category> <category><![CDATA[budget 2026]]></category> <category><![CDATA[Canada]]></category> <category><![CDATA[federal]]></category> <category><![CDATA[SRED]]></category> <category><![CDATA[tax credits]]></category> <guid isPermaLink="false">https://boast.ai/en-ca/?p=341298</guid> <description><![CDATA[<p>Prime Minister Mark Carney's first federal budget was tabled today, delivering the most significant SR&ED program enhancements in over a decade. The expenditure limit for enhanced refundable credits has jumped from $3 million to $6 million (doubling the previously announced $4.5 million increase), capital expenditures are back, and the government is investing $110 billion over [...]</p><p>The post <a href="https://boast.ai/en-ca/blog/breaking-canadas-2025-federal-budget-major-sred-enhancements-and-innovation-investments/">Breaking: Canada’s 2025 Federal Budget – Major SR&ED Enhancements and Innovation Investments</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></description> <content:encoded><![CDATA[<div class="fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling" style="--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right:0px;--awb-padding-left:0px;--awb-flex-wrap:wrap;" ><div class="fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap" style="max-width:1435.2px;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-text fusion-text-1"><p>Prime Minister Mark Carney’s first federal budget was tabled today, delivering the most significant SR&ED program enhancements in over a decade. The expenditure limit for enhanced refundable credits has jumped from $3 million to $6 million (doubling the previously announced $4.5 million increase), capital expenditures are back, and the government is investing $110 billion over five years in productivity and competitiveness measures. With a projected $78 billion deficit, this budget prioritizes “spending less to invest more” through capital investments while cutting operational costs by $60 billion over five years.</p><p><em>Last updated: November 4, 2025 at 3:00 PM ET</em></p><h2><strong>The Big Picture: A Budget Shaped by Uncertainty</strong></h2><p>Canada’s 2025 federal budget arrives at a pivotal moment. With U.S. trade tensions creating economic uncertainty and sectors like steel, aluminum, and automotive facing tariff pressures, the Carney government has characterized this budget as one that will “define our next century.”</p><p>For the first time, the budget separates operational spending (day-to-day government programs) from capital spending (infrastructure and fixed assets), with Carney promising to balance the operational budget by 2028-29 while increasing capital investments to drive economic growth.</p><p><strong>The deficit:</strong> Budget 2025 projects a deficit of $78 billion for 2025-26, significantly higher than last year’s $42 billion projection. The deficit is forecast to drop to $65 billion next fiscal year, then gradually fall to $57 billion by 2029-30. By 2028-29, the government aims for the deficit to entirely support capital investments that grow the economy, with all operational spending balanced by revenues.</p><h2><strong>What’s in the Budget for Innovation</strong></h2><h3><strong>SR&ED Program: Major Enhancements Confirmed</strong></h3><p>Budget 2025 delivers on and expands the SR&ED enhancements that were previewed in the 2024 Fall Economic Statement, with one major surprise: the expenditure limit increase is even larger than expected.</p><p><strong>Key Changes (effective for taxation years beginning on or after December 16, 2024):</strong></p><ol><li><strong>Expenditure Limit Doubled to $6 Million</strong><ol type="a"><li>The annual expenditure limit for the enhanced 35% refundable tax credit has increased from $3 million to <strong>$6 million</strong> (up from the previously announced $4.5 million)</li><li>For Canadian-controlled private corporations (CCPCs), this means you can now claim up to <strong>$2.1 million annually</strong> in refundable credits (up from $1.05 million previously, and even higher than the $1.575 million that was expected)</li><li><strong>This is a 100% increase in maximum refundable credits</strong> – the most significant enhancement to SR&ED in over a decade</li></ol></li><li><strong>Public Company Eligibility</strong><ol type="a"><li>Canadian public corporations can now access the enhanced 35% refundable tax credit on up to $6 million of qualifying expenditures</li><li>Previously, public companies were limited to a 15% non-refundable credit</li><li>To qualify, public corporations must be Canadian resident, have shares listed on a designated stock exchange, and not be controlled by non-residents</li></ol></li><li><strong>Raised Phase-Out Thresholds</strong><ol type="a"><li>Taxable capital phase-out thresholds increased from $10-50 million to $15-75 million</li><li>CCPCs now have the option to use gross revenue-based calculation instead of taxable capital</li><li>More mid-sized companies can now access the full enhanced credit as they scale</li></ol></li><li><strong>Capital Expenditures Return</strong><ol type="a"><li>Capital expenditures are once again eligible for both SR&ED deductions and investment tax credits</li><li>Applies to property acquired on or after December 16, 2024</li><li>Rules generally align with those that existed prior to 2014</li><li><strong>This is huge for manufacturers and companies making equipment investments for R&D</strong></li></ol></li></ol><p><strong>Administrative Improvements Coming April 1, 2026:</strong></p><p>The budget also announced significant streamlining measures:</p><ul><li><strong>Elective Pre-Claim Approval Process:</strong> Businesses can get upfront technical approval of eligible SR&ED projects before incurring costs</li><li><strong>Faster Processing:</strong> For claims submitted through the elective pre-approval process, expenditure review processing time will be cut in half – from 180 days to 90 days</li><li><strong>AI-Enhanced Administration:</strong> CRA will increase use of AI to speed up claims processing</li><li><strong>Reduced Information Requirements:</strong> The government will engage in targeted consultations to review and simplify Form T661</li></ul><p><strong>The Investment:</strong> These SR&ED enhancements are expected to cost $3 million in 2025-26, ramping up to $70 million in 2026-27, with a total cost of $293 million over five years.</p><h3><strong>Productivity Super-Deduction: Lowering Canada’s Tax Burden</strong></h3><p>Budget 2025 introduces a new “productivity super-deduction” designed to encourage capital investment and boost Canada’s productivity. These measures reduce Canada’s marginal effective tax rate (METR) by more than two percentage points – from 15.6% to 13.2% – maintaining Canada’s position as the lowest in the G7.</p><p><strong>Key Measures:</strong></p><ol><li><strong>Immediate Expensing for Manufacturing Buildings</strong><ol type="a"><li>New measure allowing 100% first-year write-off for manufacturing or processing buildings</li><li>Applies to buildings acquired on or after November 4, 2025 (Budget Day)</li><li>Phases out in 2030</li><li><strong>Impact:</strong> Significantly reduces upfront tax burden for manufacturers investing in facilities</li></ol></li><li><strong>Accelerated Investment Incentive Reinstated</strong><ol type="a"><li>Enhances tax incentives for capital investment</li><li>Works in conjunction with immediate expensing measures</li></ol></li><li><strong>New LNG Capital Cost Allowance</strong><ol type="a"><li>Specific allowances for liquefied natural gas (LNG) equipment and related buildings</li><li>Supports Canada’s energy infrastructure development</li></ol></li></ol><p><strong>The Investment:</strong> The productivity super-deduction measures are projected to cost $45 million in 2025-26, increasing to $280 million next year, with a total cost of $1.5 billion over five years.</p><p><strong>Competitive Impact:</strong> According to the budget, “with the productivity super-deduction, Canada’s METRs are competitive with those in the U.S. across most sectors, particularly in manufacturing and processing.” This makes Canada the most tax-competitive jurisdiction for new business investment in the G7.</p><h3><strong>Strategic Response Fund: $5 Billion for Tariff-Impacted Sectors</strong></h3><p>The budget confirms the $5 billion Strategic Response Fund announced in September 2025, designed to help firms in sectors impacted by U.S. tariffs adapt, diversify, and grow.</p><p><strong>Who’s Eligible:</strong></p><ul><li>For-profit and not-for-profit organizations incorporated in Canada</li><li>All sectors, with priority focus on those highly exposed to tariffs: steel, aluminum, automotive, lumber, canola</li><li>Companies in other high-value sectors where federal action is critical to maintaining capacity</li></ul><p><strong>What It Funds:</strong></p><ul><li>Market diversification initiatives</li><li>Projects to pivot to serve Canadian market demand</li><li>Retooling plants to boost productivity</li><li>Design of new products</li><li>Capacity-building to maintain Canada’s industrial and skills base</li><li>Costs of accessing new export markets</li><li>Innovation and technology development projects</li><li>Large-scale R&D and commercialization</li></ul><p><strong>How It Complements SR&ED:</strong> The Strategic Response Fund works alongside SR&ED tax credits by providing direct funding support, while SR&ED reduces the cost of R&D activities through tax credits. Companies can leverage both programs – using SRF for capital-intensive pivots and market diversification, while claiming SR&ED credits for the underlying R&D work that makes those transformations possible.</p><p><strong>The Investment:</strong> $5 billion over six years, starting in 2025-26, with flexible terms tailored to urgent industry needs.</p><h2><strong>Defense and Security: $30 Billion Investment</strong></h2><p>Canada is making its largest defense investment in decades with $30 billion over five years. The budget confirms Canada will meet NATO’s 2% GDP spending target this year (five years ahead of schedule) and is on a path to meet NATO’s new 5% Defence Investment Pledge by 2035.</p><p><strong>Key Initiatives:</strong></p><ul><li><strong>$9 billion in defense spending</strong> by end of March 2026</li><li><strong>Defence Investment Agency:</strong> New agency to streamline procurement and tie it strategically to domestic industrial benefits</li><li><strong>Defence Industrial Strategy:</strong> Growing Canada’s defense sector and capacity of homegrown suppliers</li><li><strong>Major pay increase</strong> for Canadian Armed Forces members – the most significant in a generation</li><li>Modernizing fleets, expanding Arctic and maritime surveillance, bolstering cyber and space capabilities</li></ul><p><strong>For Tech Companies:</strong> This represents massive opportunities for Canadian innovators in:</p><ul><li>Aerospace and shipbuilding</li><li>Cybersecurity</li><li>AI and advanced technologies</li><li>Quantum computing</li><li>Dual-use infrastructure</li><li>Defense-related R&D</li></ul><p>The “Buy Canadian” policy announced in the budget means federal procurement will select Canadian suppliers by default, creating additional domestic market opportunities for defense tech companies.</p><h2><strong>Other Major Investments</strong></h2><p><strong>Housing: $25 Billion Over 5 Years</strong></p><ul><li>$13 billion for Build Canada Homes agency (confirmed)</li><li>Goal: Nearly double homebuilding from 280,000 to 430,000-480,000 homes per year</li><li>Advanced construction methods to cut timelines by 50%, reduce costs by 20%, and lower construction emissions by 20%</li><li>GST eliminated for first-time buyers on homes at or under $1 million</li></ul><p><strong>Infrastructure: $115 Billion Over 5 Years</strong></p><ul><li>$2 billion for small nuclear reactors at Darlington, Ontario (confirmed)</li><li>$5 billion Trade Diversification Corridors Fund to strengthen ports, airports, and railway infrastructure</li><li>Focus on nation-building projects: clean power grids, expanded ports, critical minerals infrastructure</li></ul><p><strong>AI and Sovereign Computing:</strong></p><ul><li>$925.6 million over five years for large-scale sovereign public AI infrastructure</li><li>Development of a Sovereign Canadian Cloud</li><li>Support for AI compute availability for public and private research</li><li>New AI strategy in development with potential for additional incentives</li></ul><p><strong>International Talent Attraction:</strong></p><ul><li>$1.7 billion International Talent Attraction Strategy to ensure top global talent chooses Canada</li></ul><h2><strong>What’s Being Cut: $60 Billion in Savings</strong></h2><p>The Comprehensive Expenditure Review delivers $60 billion in savings over five years, or $13 billion annually by 2028-29. Growth in direct program spending slows from 8% to under 1%.</p><p><strong>Major Cuts:</strong></p><ul><li><strong>Two Billion Trees Program</strong> scaled back to one billion (existing contracts honored, uncommitted funds returned)</li><li><strong>Public Service Reductions:</strong> Returning federal workforce to more sustainable levels through attrition and workforce adjustment. Since 2019, the public service grew at an unprecedented rate; this brings growth in line with Canadian population growth</li><li><strong>Operational efficiency:</strong> Restructuring operations, consolidating internal services, rightsizing programs</li><li><strong>Streamlined delivery:</strong> Reducing inefficiency while focusing on core priorities</li></ul><p><strong>What’s Protected:</strong> Despite spending reductions, the budget maintains funding for:</p><ul><li>Child care programs</li><li>Dental care</li><li>Pharmacare</li><li>Canada Pension Plan</li><li>Old Age Security</li><li>Major transfers to provinces and territories</li></ul><p>The government emphasizes minimizing hardship for federal employees while protecting diversity in the public service and ensuring a strong, younger generation of public servants.</p><p><strong>Tax Compliance Measures:</strong></p><ul><li>$77 million over four years to CRA for trucking industry non-compliance enforcement</li><li>Actions to close tax loopholes and ensure everyone pays their fair share</li><li>Expected positive fiscal impact of $1.1 billion annually from 2028-29 onwards</li></ul><h2><strong>What This Means for Your Business</strong></h2><h3><strong>For Canadian-Controlled Private Corporations (CCPCs)</strong></h3><p><strong>The Game-Changer:</strong> Your maximum refundable SR&ED credits have <strong>doubled</strong> from $1.05 million to $2.1 million annually.</p><p><strong>What This Means:</strong></p><ul><li>If you’re currently maxing out at the $3 million expenditure limit, you can now claim on $6 million – a potential <strong>$1.05 million boost</strong> to your annual cash flow</li><li>The 35% enhanced refundable rate now applies to twice as much spending</li><li>Extended phase-out thresholds ($15-75M) mean you can maintain eligibility longer as you scale</li><li>New gross revenue calculation option provides flexibility as your business grows</li></ul><p><strong>Capital Expenditure Impact:</strong> With capital expenditures back, you can now claim SR&ED credits on:</p><ul><li>Equipment and machinery purchased for R&D activities</li><li>Specialized tools and apparatus</li><li>Laboratory equipment</li><li>Testing and prototyping equipment</li><li>Property acquired on or after December 16, 2024</li></ul><p><strong>Combined with Productivity Super-Deduction:</strong> CCPCs conducting R&D can now benefit from:</p><ol><li>Up to $2.1M in refundable SR&ED credits on qualifying R&D expenses</li><li>Immediate expensing on manufacturing/processing buildings (if applicable)</li><li>Accelerated capital cost allowances on equipment</li><li>This triple benefit significantly improves cash flow and reduces the cost of innovation</li></ol><h3><strong>For Public Companies</strong></h3><p><strong>Historic Change:</strong> For the first time, Canadian public corporations can access the enhanced 35% <strong>refundable</strong> tax credit on up to $6 million of qualifying R&D expenditures.</p><p><strong>What This Means:</strong></p><ul><li>Previously limited to 15% non-refundable credits, public companies can now receive <strong>cash back</strong> from R&D investments</li><li>Up to $2.1 million in refundable credits annually (35% of $6M)</li><li><strong>This represents up to a 133% increase in credit value</strong> plus the benefit of refundability</li><li>Levels the playing field between public companies and CCPCs for R&D support</li></ul><p><strong>Eligibility Requirements:</strong></p><ul><li>Canadian resident corporation</li><li>Shares listed on a designated stock exchange (or elect to be a public corporation)</li><li>Not controlled by non-residents</li></ul><p><strong>Strategic Impact:</strong> Public companies that have been stuck with non-refundable credits that could only offset taxes payable can now:</p><ul><li>Receive immediate cash refunds for R&D investments</li><li>Better manage cash flow during growth phases</li><li>Compete more effectively for R&D talent and projects</li><li>Scale R&D operations without waiting to generate taxable income</li></ul><p>This change is particularly significant for public companies in pre-revenue or low-margin phases, where non-refundable credits provided limited immediate value.</p><h3><strong>For Manufacturers</strong></h3><p>Manufacturing companies are the <strong>biggest winners</strong> in Budget 2025, benefiting from multiple complementary programs:</p><p><strong>SR&ED Capital Expenditure Eligibility:</strong> Manufacturing R&D often involves significant capital investments. With capital expenditures back in SR&ED:</p><ul><li>Equipment, machinery, and apparatus for R&D qualify for credits</li><li>Prototyping equipment and testing machinery eligible</li><li>Process innovation tools and automation equipment included</li><li>Can claim both the deduction and investment tax credit</li></ul><p><strong>Productivity Super-Deduction Benefits:</strong></p><ul><li><strong>100% immediate expensing</strong> for manufacturing/processing buildings acquired after November 4, 2025</li><li>Accelerated Investment Incentive for other capital investments</li><li>New capital cost allowances for LNG equipment</li><li>Canada’s METR drops to 13.2% – the lowest in the G7 and competitive with the U.S.</li></ul><p><strong>Triple Benefit Example:</strong> A manufacturing CCPC investing in R&D automation could:</p><ol><li>Claim up to $2.1M in refundable SR&ED credits on qualifying R&D expenses (including eligible capital equipment)</li><li>Immediately expense 100% of a new manufacturing facility</li><li>Access Strategic Response Fund support for retooling or market diversification</li></ol><p><strong>Sectors Most Impacted:</strong></p><ul><li>Steel and aluminum manufacturers (also eligible for Strategic Response Fund)</li><li>Automotive suppliers and manufacturers</li><li>Advanced manufacturing and Industry 4.0 adopters</li><li>Process innovation companies</li><li>Clean technology manufacturers</li></ul><h3><strong>For Scale-ups and Growth Companies</strong></h3><p><strong>Extended Runway for Enhanced Credits:</strong> With phase-out thresholds raised from $10-50M to $15-75M in taxable capital:</p><ul><li>Maintain access to enhanced 35% refundable credits longer as you grow</li><li>$6 million expenditure limit provides more support through scaling phase</li><li>Gross revenue calculation option offers flexibility for capital-intensive businesses</li></ul><p><strong>AI and Tech Companies:</strong></p><ul><li>$925.6 million sovereign AI infrastructure investment creates compute capacity</li><li>International Talent Attraction Strategy ($1.7B) helps recruit global talent</li><li>Potential for additional AI incentives as new strategy develops</li><li>SR&ED credits complement AI infrastructure investments</li></ul><p><strong>Clean Tech and Critical Minerals:</strong></p><ul><li>Expanded Clean Technology Manufacturing ITC (includes new critical minerals)</li><li>CCUS investment tax credits extended with full rates through 2035</li><li>Critical Mineral Exploration Tax Credit expanded</li><li>$2 billion Critical Minerals Sovereign Fund for strategic investments</li><li>Climate Competitiveness Strategy provides additional pathways</li></ul><p><strong>Export and Market Diversification:</strong> Companies ready to scale internationally benefit from:</p><ul><li>Trade Diversification Strategy targeting $300B more in trade over decade</li><li>$5B Trade Diversification Corridors Fund for infrastructure</li><li>New Strategic Exports Office to support international expansion</li><li>EDC’s $5B Trade Impact Program offering export tools</li><li>SR&ED credits can support R&D for market-specific product adaptations</li></ul><h2><strong>Regional and Sector-Specific Measures</strong></h2><p><strong>Buy Canadian Policy:</strong> Federal procurement will select Canadian suppliers by default wherever possible, with requirements for:</p><ul><li>Local content when domestic suppliers unavailable</li><li>Extension to all federal funding streams and Crown corporations</li><li>Roadmap for provinces and municipalities to apply similar standards</li></ul><p><strong>Sector Support:</strong></p><ul><li><strong>Steel:</strong> Strategic Response Fund support to increase competitiveness</li><li><strong>Aluminum:</strong> Support to modernize smelters and open new markets</li><li><strong>Automotive:</strong> Flexibility by waiving 2026 model year vehicles from EV Availability Standard requirements, 60-day review to reduce costs</li><li><strong>Lumber & Canola:</strong> Working to restore and expand market access</li><li><strong>Agriculture:</strong> $370M+ biofuel production incentive, Clean Fuel Regulations amendments, increased Advance Payments Program limits</li></ul><p><strong>Regional Initiatives:</strong></p><ul><li>Regional Tariff Response Initiative providing support across provinces and territories</li><li>Trade Diversification Corridors Fund ($5B over 7 years) to strengthen regional supply chains</li><li>Dual-use infrastructure in the North (ports, airport runways) working with Inuit and First Nations partners</li></ul><h2><strong>Employment and Workforce Measures</strong></h2><p>The budget includes comprehensive workforce support:</p><p><strong>Tariff-Impacted Workers:</strong></p><ul><li>$3.7 billion over three years for temporary EI measures enhancing income supports</li><li>Reskilling package for up to 50,000 workers</li><li>$370.5 million over five years for EI Work-Sharing program flexibilities</li><li>New Workforce Innovation Fund for projects tailored to local job markets</li><li>New digital jobs and training platform with private-sector partners</li></ul><p><strong>Talent Development:</strong></p><ul><li>$97 million over five years for Foreign Credential Recognition Action Fund</li><li>175,000 placements through Canada Summer Jobs, Youth Employment and Skills Strategy, and Student Work Placement Program in 2026-27</li><li>Youth Climate Corps to transition young Canadians into workforce</li><li>Workforce Alliances to align training with industry needs</li></ul><h2><strong>Climate and Energy Transition</strong></h2><p>While the Two Billion Trees program is scaled back to one billion trees, the government is pivoting toward a comprehensive Climate Competitiveness Strategy:</p><p><strong>Energy Infrastructure:</strong></p><ul><li>$370 million biofuel production incentive for domestic producers</li><li>Clean Fuel Regulations amendments to support domestic biofuels industry</li><li>Clean Economy Investment Tax Credits to supercharge net-zero energy projects</li><li>Focus on nuclear, solar, wind, clean hydrogen, and renewable energy</li><li>Positioning Canada as “energy superpower” in both clean and conventional energy</li></ul><p><strong>Investment Tax Credits:</strong></p><ul><li>Clean Technology Manufacturing ITC expanded (includes antimony, indium, gallium, germanium, scandium)</li><li>CCUS ITC extended – full rates (37.5-60%) apply through 2035</li><li>Critical Mineral Exploration Tax Credit expanded (includes bismuth, cesium, chromium, tin, tungsten)</li><li>$2 billion Critical Minerals Sovereign Fund for strategic investments</li></ul><p><strong>For Innovation Companies:</strong> These measures create opportunities in:</p><ul><li>Clean technology R&D and manufacturing</li><li>Energy efficiency innovations</li><li>Sustainable materials development</li><li>Clean hydrogen production</li><li>Carbon capture and storage technologies</li><li>Critical minerals processing and refinement</li></ul><h2><strong>What Happens Next</strong></h2><h3><strong>Parliamentary Approval</strong></h3><p>The minority Liberal government needs at least three opposition MPs to support the budget (or two if the Speaker breaks a tie, accounting for abstentions).</p><p>Current status:</p><ul><li><strong>Conservatives:</strong> Have demanded deficit stay at $42B or below, unlikely to support given expected deficit levels</li><li><strong>Bloc Québécois:</strong> Demanding increased OAS, health transfers, and infrastructure spending</li><li><strong>NDP:</strong> Reviewing cuts before deciding; abstentions possible for some MPs</li></ul><p>A budget defeat would trigger a federal election before Christmas.</p><h3><strong>Timeline for Implementation</strong></h3><p><strong>Immediate (November 4, 2025 – Budget Day):</strong></p><ul><li>Productivity super-deduction for manufacturing buildings applies to acquisitions on or after Budget Day</li></ul><p><strong>December 16, 2024 (retroactive):</strong></p><ul><li>SR&ED expenditure limit increase to $6 million</li><li>Public company SR&ED eligibility</li><li>Raised phase-out thresholds</li><li>Capital expenditure eligibility restoration</li><li>All apply to taxation years beginning on or after this date</li></ul><p><strong>April 1, 2026:</strong></p><ul><li>SR&ED administrative improvements take effect</li><li>Elective pre-claim approval process available</li><li>AI-enhanced claims processing</li><li>Reduced processing times (90 days for pre-approved claims requiring expenditure review)</li><li>Form T661 simplification consultations</li></ul><p><strong>2028-29:</strong></p><ul><li>Operational budget balanced</li><li>All deficits support capital investments only</li><li>$13 billion in annual savings fully realized</li></ul><p><strong>2030:</strong></p><ul><li>Productivity super-deduction for manufacturing buildings phases out</li></ul><p><strong>2035:</strong></p><ul><li>Canada on path to meet NATO 5% Defence Investment Pledge</li><li>CCUS ITC review (full rates continue through 2035, then reduced rates 2036-2040)</li></ul><h2><strong>Expert Perspective: Building on SR&ED Success</strong></h2><p>As we’ve previously written, the anticipated SR&ED enhancements represent the <a href="https://boast.ai/en-ca/blog/sr-ed/canadas-new-draft-sred-rules-higher-credits-public-company-eligibility-and-capital-expenditures-return">most significant program improvements in years</a>. However, maximizing these benefits requires <a href="https://boast.ai/en-ca/blog/sr-ed/building-on-success-why-sred-reform-needs-smart-guardrails/">strategic implementation with proper safeguards</a>.</p><p>Key considerations:</p><ul><li><strong>Quality matters:</strong> Enhanced credits are valuable, but claims still require robust documentation</li><li><strong>Multi-program optimization:</strong> SR&ED works best when coordinated with other incentives (CDAE, IDMTC, Cleantech credits)</li><li><strong>Audit protection:</strong> Higher claims attract more scrutiny; professional support becomes even more critical</li></ul><h2><strong>What You Should Do Now</strong></h2><h3><strong>Immediate Actions</strong></h3><ol><li><strong>Assess Your SR&ED Opportunity NOW</strong><ol type="a"><li>With the $6 million limit, you can potentially claim <strong>double</strong> what you claimed before</li><li>Review your current R&D activities to identify all qualifying work</li><li>Capital equipment purchases made after December 16, 2024 may now qualify</li><li>Public companies: Evaluate the switch from non-refundable to refundable credits</li></ol></li><li><strong>Review Equipment and Capital Needs</strong><ol type="a"><li>Capital expenditures are back in SR&ED – planned equipment purchases may now qualify for significant tax benefits</li><li>Consider timing of major capital acquisitions to maximize benefits</li><li>Manufacturing buildings acquired after November 4, 2025 qualify for immediate 100% expensing</li></ol></li><li><strong>Check Your Eligibility Status</strong><ol type="a"><li>If you’re approaching or exceeded previous thresholds ($10-50M), you may now qualify with new $15-75M thresholds</li><li>Consider gross revenue vs. taxable capital calculation option</li><li>Public companies: Confirm your eligibility for enhanced refundable credits</li></ol></li><li><strong>Optimize Across Multiple Programs</strong><ol type="a"><li>SR&ED can work alongside Strategic Response Fund, productivity super-deduction, and other ITCs</li><li>Map out your total innovation funding strategy</li><li>Consider how Buy Canadian policy may create new domestic market opportunities</li></ol></li><li><strong>Consider Pre-Approval Process (Starting April 2026)</strong><ol type="a"><li>New elective pre-claim approval provides upfront certainty</li><li>Reduces processing time by 50% for approved projects</li><li>Worth exploring for larger or more complex claims</li></ol></li><li><strong>Document Everything</strong><ol type="a"><li>Higher claims = more scrutiny</li><li>Robust documentation remains critical regardless of program enhancements</li><li>Start building your audit defense NOW, not during an audit</li></ol></li></ol><h3><strong>Strategic Planning</strong></h3><p><strong>For 2026 and Beyond:</strong></p><p><strong>Multi-Year R&D Planning:</strong></p><ul><li>With $6M annual limit, structure R&D programs to maximize credits each year</li><li>Consider phasing major initiatives to optimize credit timing</li><li>Plan capital equipment acquisitions strategically now that they qualify</li></ul><p><strong>Growth Trajectory Optimization:</strong></p><ul><li>Extended phase-out thresholds mean you can plan for growth without losing enhanced credits prematurely</li><li>Model when you’ll hit $15M and $75M thresholds</li><li>Consider gross revenue vs. taxable capital calculation as you scale</li></ul><p><strong>Diversification Strategy:</strong></p><ul><li>Trade Diversification Strategy creates opportunities in new markets</li><li>SR&ED can support R&D for market-specific product adaptations</li><li>Strategic Response Fund available for market diversification initiatives</li></ul><p><strong>Capital Investment Decisions:</strong></p><ul><li>Productivity super-deduction phases out in 2030 – creates window for major manufacturing facility investments</li><li>Immediate expensing can significantly reduce after-tax cost of expansion</li><li>Combined with SR&ED capital eligibility, creates compelling case for equipment-intensive R&D</li></ul><p><strong>Export and International Expansion:</strong></p><ul><li>$300B target for increased overseas trade creates market opportunities</li><li>Trade Diversification Corridors Fund improves access to international markets</li><li>R&D for export markets can qualify for SR&ED</li><li>EDC Trade Impact Program provides export financing tools</li></ul><p><strong>Sector-Specific Considerations:</strong></p><ul><li><strong>Defense tech:</strong> $30B defense investment + Buy Canadian policy = domestic market opportunity</li><li><strong>AI/Tech:</strong> Sovereign cloud investment + potential new AI incentives</li><li><strong>Clean tech:</strong> Multiple ITCs + Climate Competitiveness Strategy</li><li><strong>Manufacturing:</strong> Triple benefit of SR&ED + super-deduction + Strategic Response Fund</li><li><strong>Critical minerals:</strong> Expanded ITCs + $2B sovereign fund</li></ul><h2><strong>Boast’s Take: A Transformational Moment for Canadian Innovation</strong></h2><p>Budget 2025 represents the most significant enhancement to Canada’s R&D tax credit landscape in over a decade. The doubling of the SR&ED expenditure limit to $6 million, combined with the return of capital expenditure eligibility and extension to public companies, fundamentally changes the value proposition of R&D in Canada.</p><p><strong>Why This Matters:</strong></p><p>These aren’t incremental tweaks – they’re transformational changes that:</p><ul><li><strong>Double the cash-back potential</strong> for companies maxing out their SR&ED claims</li><li><strong>Level the playing field</strong> between private and public companies</li><li><strong>Recognize the capital-intensive nature</strong> of modern R&D by reinstating equipment eligibility</li><li><strong>Extend the runway</strong> for growing companies with raised phase-out thresholds</li><li><strong>Demonstrate government commitment</strong> with $293 million in additional investment</li></ul><p><strong>The Complexity Increases Too:</strong></p><p>With greater benefits comes greater complexity:</p><ul><li>Optimizing across SR&ED, productivity super-deduction, Strategic Response Fund, and sector-specific ITCs requires strategic coordination</li><li>Capital expenditure eligibility reinstatement brings back rules that haven’t been used since 2014</li><li>Higher claim values will attract more CRA scrutiny</li><li>Multi-program strategies need careful documentation and compliance</li></ul><p><strong>Technology + Expertise Matters More Than Ever:</strong></p><p>At Boast, we’ve always believed that maximizing R&D tax credits requires the right combination of technology and human expertise. With these budget enhancements, that combination becomes even more critical:</p><ul><li><strong>Cutting-edge automation</strong> to track qualifying activities across expanded expenditure categories (including capital equipment)</li><li><strong>Deep R&D tax expertise</strong> from specialists who understand how to optimize across multiple programs</li><li><strong>Comprehensive audit protection</strong> with SOC II compliance and documentation systems that can handle the increased scrutiny of larger claims</li><li><strong>Year-round platform access</strong> for continuous optimization across SR&ED, Strategic Response Fund applications, and other innovation funding sources</li></ul><p>The government’s commitment to streamlining SR&ED administration through pre-approval processes and AI-enhanced processing aligns perfectly with Boast’s mission: combining technology with expertise to simplify access to innovation funding.</p><h2><strong>Resources and Next Steps</strong></h2><p><strong>Official Budget Documents:</strong></p><ul><li><a href="https://budget.canada.ca/2025/report-rapport/intro-en.html" target="_blank">Budget 2025: Building Canada Strong – Full Document</a></li><li><a href="https://budget.canada.ca/2025/report-rapport/chap1-en.html" target="_blank">Chapter 1: Building a Stronger Canadian Economy</a> (includes SR&ED details)</li><li><a href="https://budget.canada.ca/2025/report-rapport/tm-mf-en.html" target="_blank">Tax Measures: Supplementary Information</a> (technical SR&ED details)</li><li><a href="https://budget.canada.ca/2025/report-rapport/overview-apercu-en.html" target="_blank">Economic and Fiscal Overview</a></li><li><a href="https://budget.canada.ca/2025/report-rapport/intro-en.html" target="_blank">Budget at a Glance</a></li></ul><p><strong>Program Information:</strong></p><ul><li><a href="https://ised-isde.canada.ca/site/ised/en/programs-and-initiatives/strategic-response-fund" target="_blank">Strategic Response Fund Details</a></li><li><a href="https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program.html" target="_blank">SR&ED Program Information – CRA</a></li></ul><p><strong>Get Expert Guidance:</strong> The SR&ED enhancements are transformational, but maximizing benefits requires expertise. With $6 million in potential qualifying expenditures and capital equipment back in play, professional guidance is more valuable than ever.</p><p>Ready to maximize your R&D investments under Budget 2025’s enhanced programs? <a href="https://boast.ai/talk-to-an-expert/">Connect with our team</a> to:</p><ul><li>Calculate your potential credits under the new $6M limit</li><li>Assess capital expenditure eligibility</li><li>Optimize across SR&ED, Strategic Response Fund, and productivity super-deduction</li><li>Develop a comprehensive innovation funding strategy</li><li>Ensure audit-ready documentation from day one</li></ul><p><strong>Read More:</strong></p><ul><li><a href="https://boast.ai/en-ca/blog/sr-ed/canadas-new-draft-sred-rules-higher-credits-public-company-eligibility-and-capital-expenditures-return">Canada’s New Draft SR&ED Rules: Higher Credits, Public Company Eligibility, and Capital Expenditures Return</a></li><li><a href="https://boast.ai/en-ca/blog/sr-ed/building-on-success-why-sred-reform-needs-smart-guardrails/">Building on Success: Why SR&ED Reform Needs Smart Guardrails</a></li></ul><p><em>This article was published November 4, 2025 following the tabling of Budget 2025. Analysis is based on the official budget documents and may be updated as additional technical details are released.</em></p><h2><strong>About Boast</strong></h2><p>Boast specializes in helping organizations claim and access eligible R&D tax credits, minimizing audit risks and time-consuming processes in Canada and the United States. Boast combines in-house technical and R&D tax expertise with the latest AI technology to help companies effortlessly navigate the complexities of tax credits, enabling them to focus on what they do best: Innovate.</p><p>Since Boast’s founding in 2011, we’ve helped more than 1,700 businesses across North America tap into more than $625 million in innovation capital to build stronger products, extend their runway, and drive world-changing innovation.</p></div></div></div></div></div><p>The post <a href="https://boast.ai/en-ca/blog/breaking-canadas-2025-federal-budget-major-sred-enhancements-and-innovation-investments/">Breaking: Canada’s 2025 Federal Budget – Major SR&ED Enhancements and Innovation Investments</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></content:encoded> </item> <item> <title>2026 SR&ED Checklist</title> <link>https://boast.ai/en-ca/blog/2026-sred-checklist/</link> <dc:creator><![CDATA[Paul Davenport]]></dc:creator> <pubDate>Tue, 04 Nov 2025 15:56:11 +0000</pubDate> <category><![CDATA[Blog]]></category> <category><![CDATA[SR&ED]]></category> <guid isPermaLink="false">https://boast.ai/en-ca/?p=341279</guid> <description><![CDATA[<p>Does my project qualify for innovation capital? Is the work being done in Canada? Are you a Canadian-Controlled Private Corporation (CCPC), eligible Canadian public corporation, other corporation, proprietorship, partnership or trust? New for 2026: Eligible Canadian public corporations can now qualify for enhanced refundable credits. To qualify, you must be Canadian resident, have [...]</p><p>The post <a href="https://boast.ai/en-ca/blog/2026-sred-checklist/">2026 SR&ED Checklist</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></description> <content:encoded><![CDATA[<p><div class="fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling" style="--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right:0px;--awb-padding-left:0px;--awb-flex-wrap:wrap;" ><div class="fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap" style="max-width:1435.2px;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two"><h2 class="fusion-title-heading title-heading-left fusion-responsive-typography-calculated" style="margin:0;--fontSize:36;line-height:var(--awb-typography1-line-height);">Does my project qualify for innovation capital?</h2></div><ul style="--awb-size:20px;--awb-line-height:34px;--awb-icon-width:34px;--awb-icon-height:34px;--awb-icon-margin:14px;--awb-content-margin:48px;" class="fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons"><li class="fusion-li-item" style=""><span class="icon-wrapper circle-no"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content">Is the work being done in Canada?</div></li><li class="fusion-li-item" style=""><span class="icon-wrapper circle-no"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content">Are you a Canadian-Controlled Private Corporation (CCPC), eligible Canadian public corporation, other corporation, proprietorship, partnership or trust?</div></li></ul><div class="fusion-text fusion-text-2" style="--awb-margin-top:30px;"><p><b>New for 2026: </b>Eligible Canadian public corporations can now qualify for enhanced refundable credits. To <span style="background-color: rgba(0, 0, 0, 0);">qualify, you must be Canadian resident, have shares listed on a designated stock exchange (or elect to be a </span><span style="background-color: rgba(0, 0, 0, 0);">public corporation), and not be controlled by non-residents.</span></p></div><ul style="--awb-size:20px;--awb-line-height:34px;--awb-icon-width:34px;--awb-icon-height:34px;--awb-icon-margin:14px;--awb-content-margin:48px;" class="fusion-checklist fusion-checklist-2 fusion-checklist-default type-icons"><li class="fusion-li-item" style=""><span class="icon-wrapper circle-no"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content">Is the work focused on basic research, applied research or experimental development?</div></li><li class="fusion-li-item" style=""><span class="icon-wrapper circle-no"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content">Does your work meet the three criteria for eligibility?</div></li></ul></div></div><div class="fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><ul style="--awb-item-padding-bottom:20px;--awb-iconcolor:var(--awb-color1);--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;--awb-circlecolor:var(--awb-color5);--awb-circle-yes-font-size:14.08px;" class="fusion-checklist fusion-checklist-3 fusion-checklist-default type-numbered cl-numbered"><li class="fusion-li-item" style=""><span class="icon-wrapper circle-yes">1</span><div class="fusion-li-item-content"><p><strong>Technological Advancement:</strong> The goal is to generate or discover new knowledge that advances the understanding of science or technology. In business terms, this means attempting to create something new or improve existing capabilities beyond current knowledge.</p></div></li><li class="fusion-li-item" style=""><span class="icon-wrapper circle-yes">2</span><div class="fusion-li-item-content"><p><strong>Scientific or Technological Uncertainty:</strong> These are challenges where existing methods, procedures, and knowledge cannot solve the problem. Competent professionals in the field must be unable to predict the outcome using their existing training and knowledge base—new knowledge is required to overcome the uncertainty.</p></div></li><li class="fusion-li-item" style=""><span class="icon-wrapper circle-yes">3</span><div class="fusion-li-item-content"><p><strong>Systematic Investigation:</strong> Your research project must follow a systematic approach including: documenting your process, identifying technological uncertainties or problems, formulating hypotheses to solve them, conducting testing and experimentation through means of experiment or analysis, and reaching logical conclusions based on results.</p></div></li></ul></div></div><div class="fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:30px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:20px;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two"><h2 class="fusion-title-heading title-heading-left fusion-responsive-typography-calculated" style="margin:0;--fontSize:36;line-height:var(--awb-typography1-line-height);">What work doesn’t qualify for SR&ED?</h2></div></div></div><div class="fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><ul style="--awb-margin-bottom:20px;--awb-iconcolor:var(--awb-color1);--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;--awb-circlecolor:var(--awb-color5);--awb-circle-yes-font-size:14.08px;" class="fusion-checklist fusion-checklist-4 fusion-checklist-default type-icons"><li class="fusion-li-item" style=""><span class="icon-wrapper circle-yes"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content">Market research, sales promotion, routine testing & analysis</div></li><li class="fusion-li-item" style=""><span class="icon-wrapper circle-yes"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content">Updating style elements</div></li><li class="fusion-li-item" style=""><span class="icon-wrapper circle-yes"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content">Social science, arts or humanities research</div></li><li class="fusion-li-item" style=""><span class="icon-wrapper circle-yes"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content">Prospecting, exploring or drilling for minerals or petroleum</div></li><li class="fusion-li-item" style=""><span class="icon-wrapper circle-yes"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content">Routine data collection and processing</div></li><li class="fusion-li-item" style=""><span class="icon-wrapper circle-yes"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content">Commercial production of new or improved materials, devices, products, or processes</div></li><li class="fusion-li-item" style=""><span class="icon-wrapper circle-yes"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content">Technology adoption without experimental modification</div></li></ul><div class="fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap" style="width:104% !important;max-width:104% !important;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion-flex-column" style="--awb-padding-left:20px;--awb-padding-left-small:10px;--awb-bg-size:cover;--awb-width-large:100px;--awb-margin-top-large:0px;--awb-spacing-right-large:2%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:2%;--awb-width-medium:100px;--awb-order-medium:0;--awb-spacing-right-medium:2%;--awb-spacing-left-medium:2%;--awb-width-small:80px;--awb-order-small:0;--awb-spacing-right-small:2%;--awb-spacing-left-small:2%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-image-element " style="--awb-margin-right:20px;--awb-max-width:60px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);"><span class=" fusion-imageframe imageframe-none imageframe-1 hover-type-none"><img fetchpriority="high" decoding="async" width="350" height="350" title="icons-idea bulb" src="https://boast.ai/wp-content/uploads/icons-idea-bulb.svg" alt class="img-responsive wp-image-340613"/></span></div></div></div><div class="fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:calc(100% - 100px);--awb-margin-top-large:0px;--awb-spacing-right-large:2%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:2%;--awb-width-medium:calc(100% - 100px);--awb-order-medium:0;--awb-spacing-right-medium:2%;--awb-spacing-left-medium:2%;--awb-width-small:calc(100% - 80px);--awb-order-small:0;--awb-spacing-right-small:2%;--awb-spacing-left-small:2%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-text fusion-text-3 fusion-text-no-margin"><p><b>Important Note: </b>Simply adopting or implementing existing technology does not qualify as SR&ED. However, developing new processes or undergoing experimental modifications to overcome technological uncertainties may qualify.</p></div></div></div></div></div></div><div class="fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:30px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two"><h2 class="fusion-title-heading title-heading-left fusion-responsive-typography-calculated" style="margin:0;--fontSize:36;line-height:var(--awb-typography1-line-height);">What are SR&ED-eligible expenditures?</h2></div><div class="fusion-content-boxes content-boxes columns row fusion-columns-3 fusion-columns-total-5 fusion-content-boxes-1 content-boxes-icon-on-side content-left" style="--awb-item-margin-top:0px;--awb-item-margin-bottom:0px;--awb-margin-top:20px;--awb-margin-bottom:0px;--awb-hover-accent-color:var(--awb-color8);--awb-circle-hover-accent-color:transparent;" data-animationOffset="top-into-view"><div style="--awb-backgroundcolor:rgba(255,255,255,0);--awb-content-padding-left:80px;" class="fusion-column content-box-column content-box-column content-box-column-1 col-lg-4 col-md-4 col-sm-4 fusion-content-box-hover content-box-column-first-in-row"><div class="col content-box-wrapper content-wrapper link-area-link-icon content-icon-wrapper-yes icon-hover-animation-fade" data-animationOffset="top-into-view"><div class="heading heading-with-icon icon-left"><div aria-hidden="true" class="image"><img decoding="async" src="https://boast.ai/wp-content/uploads/icons-cdae-_ownership-restriction.svg" width="60" height="60" alt="" /></div><p class="content-box-heading fusion-responsive-typography-calculated" style="--body_typography-font-size:14px;--fontSize:14;line-height:var(--awb-typography4-line-height);padding-left:80px;">Salaries or wages of employees and owners while conducting eligible R&D</p></div></div></div><div style="--awb-backgroundcolor:rgba(255,255,255,0);--awb-content-padding-left:80px;" class="fusion-column content-box-column content-box-column content-box-column-2 col-lg-4 col-md-4 col-sm-4 fusion-content-box-hover "><div class="col content-box-wrapper content-wrapper link-area-link-icon content-icon-wrapper-yes icon-hover-animation-fade" data-animationOffset="top-into-view"><div class="heading heading-with-icon icon-left"><div aria-hidden="true" class="image"><img decoding="async" src="https://boast.ai/wp-content/uploads/icon-eligible-period.svg" width="60" height="60" alt="" /></div><p class="content-box-heading fusion-responsive-typography-calculated" style="--body_typography-font-size:14px;--fontSize:14;line-height:var(--awb-typography4-line-height);padding-left:80px;">Cost of subcontractors involved in the R&D (generally 80% of contractor costs for arms-length contractors)</p></div></div></div><div style="--awb-backgroundcolor:rgba(255,255,255,0);--awb-content-padding-left:80px;" class="fusion-column content-box-column content-box-column content-box-column-3 col-lg-4 col-md-4 col-sm-4 fusion-content-box-hover content-box-column-last-in-row"><div class="col content-box-wrapper content-wrapper link-area-link-icon content-icon-wrapper-yes icon-hover-animation-fade" data-animationOffset="top-into-view"><div class="heading heading-with-icon icon-left"><div aria-hidden="true" class="image"><img decoding="async" src="https://boast.ai/wp-content/uploads/icon-layers.svg" width="60" height="60" alt="" /></div><p class="content-box-heading fusion-responsive-typography-calculated" style="--body_typography-font-size:14px;--fontSize:14;line-height:var(--awb-typography4-line-height);padding-left:80px;">Materials consumed or transformed in R&D</p></div></div></div><div style="--awb-backgroundcolor:rgba(255,255,255,0);--awb-content-padding-left:80px;" class="fusion-column content-box-column content-box-column content-box-column-4 col-lg-4 col-md-4 col-sm-4 fusion-content-box-hover content-box-column-first-in-row"><div class="col content-box-wrapper content-wrapper link-area-link-icon content-icon-wrapper-yes icon-hover-animation-fade" data-animationOffset="top-into-view"><div class="heading heading-with-icon icon-left"><div aria-hidden="true" class="image"><img decoding="async" src="https://boast.ai/wp-content/uploads/icon-overhead-costs.svg" width="60" height="60" alt="" /></div><p class="content-box-heading fusion-responsive-typography-calculated" style="--body_typography-font-size:14px;--fontSize:14;line-height:var(--awb-typography4-line-height);padding-left:80px;">Overhead costs attributed to the R&D project</p></div></div></div><div style="--awb-backgroundcolor:rgba(255,255,255,0);--awb-content-padding-left:80px;" class="fusion-column content-box-column content-box-column content-box-column-5 col-lg-4 col-md-4 col-sm-4 fusion-content-box-hover content-box-column-last"><div class="col content-box-wrapper content-wrapper link-area-link-icon content-icon-wrapper-yes icon-hover-animation-fade" data-animationOffset="top-into-view"><div class="heading heading-with-icon icon-left"><div aria-hidden="true" class="image"><img decoding="async" src="https://boast.ai/wp-content/uploads/icon-computer.svg" width="60" height="60" alt="" /></div><p class="content-box-heading fusion-responsive-typography-calculated" style="--body_typography-font-size:14px;--fontSize:14;line-height:var(--awb-typography4-line-height);padding-left:80px;">Capital expenditures (restored as of December 16, 2024): Equipment and machinery used all or substantially all (?90% of operating time) for SR&ED in Canada, or that consume substantially all of their value in SR&ED</p></div></div></div><div class="fusion-clearfix"></div></div></div></div><div class="fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:15px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:24px;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-two"><h2 class="fusion-title-heading title-heading-left fusion-responsive-typography-calculated" style="margin:0;--fontSize:36;line-height:var(--awb-typography1-line-height);">How can I calculate overhead costs?</h2></div></div></div><div class="fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_2 1_2 fusion-flex-column" style="--awb-overflow:hidden;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-size:cover;--awb-border-radius:12px 12px 0px 0px;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap" style="width:104% !important;max-width:104% !important;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_1 1_1 fusion-flex-column" style="--awb-bg-color:var(--awb-color8);--awb-bg-color-hover:var(--awb-color8);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-title title fusion-title-5 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-four" style="--awb-text-color:var(--awb-color5);--awb-margin-right:20px;--awb-margin-bottom:10px;--awb-margin-left:20px;"><h4 class="fusion-title-heading title-heading-center fusion-responsive-typography-calculated" style="margin:0;--fontSize:18;--minFontSize:18;line-height:1.4;">Traditional method</h4></div></div></div></div><div class="fusion-text fusion-text-4 fusion-text-no-margin" style="--awb-content-alignment:center;--awb-margin-right:20px;--awb-margin-bottom:20px;--awb-margin-left:20px;"><p>Claim all overhead and R&D expenditures with no proxy cap. This is more labour intensive, as every expense must be recorded, date-stamped and contextualized.</p></div></div></div><div class="fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_2 1_2 fusion-flex-column" style="--awb-overflow:hidden;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-size:cover;--awb-border-radius:12px 12px 0px 0px;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap" style="width:104% !important;max-width:104% !important;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_1_1 1_1 fusion-flex-column" style="--awb-bg-color:var(--awb-color8);--awb-bg-color-hover:var(--awb-color8);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-title title fusion-title-6 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-four" style="--awb-text-color:var(--awb-color5);--awb-margin-right:20px;--awb-margin-bottom:10px;--awb-margin-left:20px;"><h4 class="fusion-title-heading title-heading-center fusion-responsive-typography-calculated" style="margin:0;--fontSize:18;--minFontSize:18;line-height:1.4;">Proxy method</h4></div></div></div></div><div class="fusion-text fusion-text-5 fusion-text-no-margin" style="--awb-content-alignment:center;--awb-margin-right:20px;--awb-margin-bottom:20px;--awb-margin-left:20px;"><p>Estimate a capped calculation based on eligible salaries (currently 55% of salaries). This requires far less record-keeping and no direct expenditure tracking.</p></div></div></div><div class="fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:30px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:15px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-two"><h2 class="fusion-title-heading title-heading-left fusion-responsive-typography-calculated" style="margin:0;--fontSize:36;line-height:var(--awb-typography1-line-height);">What are the enhanced credit rates for 2026?</h2></div></div></div><div class="fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:40px;--awb-padding-left:20px;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-four" style="--awb-text-color:var(--awb-color5);--awb-margin-bottom:0px;--awb-margin-bottom-small:0px;"><h4 class="fusion-title-heading title-heading-left fusion-responsive-typography-calculated" style="margin:0;--fontSize:18;--minFontSize:18;line-height:1.4;">FOR CCPCS</h4></div><ul style="--awb-margin-bottom:20px;--awb-iconcolor:var(--awb-color1);--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;--awb-circlecolor:var(--awb-color5);--awb-circle-yes-font-size:14.08px;" class="fusion-checklist fusion-checklist-5 fusion-checklist-default type-icons"><li class="fusion-li-item" style=""><span class="icon-wrapper circle-yes"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content">35% refundable investment tax credit on the first $4.5 million of qualifying expenditures (increased from $3 million)</div></li><li class="fusion-li-item" style=""><span class="icon-wrapper circle-yes"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content">15% non-refundable credit on expenditures above $4.5 million</div></li><li class="fusion-li-item" style=""><span class="icon-wrapper circle-yes"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content"><p>The $4.5 million expenditure limit is gradually reduced when prior-year taxable capital employed in Canada (on an associated group basis) is between $15 million and $75 million (increased from $10-50 million)</p></div></li><li class="fusion-li-item" style=""><span class="icon-wrapper circle-yes"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content">CCPCs can elect to use a gross revenue-based phase-out calculation instead of taxable capital</div></li></ul><div class="fusion-title title fusion-title-9 fusion-sep-none fusion-title-text fusion-title-size-four" style="--awb-text-color:var(--awb-color5);--awb-margin-bottom:0px;--awb-margin-bottom-small:0px;"><h4 class="fusion-title-heading title-heading-left fusion-responsive-typography-calculated" style="margin:0;--fontSize:18;--minFontSize:18;line-height:1.4;">FOR ELIGIBLE CANADIAN PUBLIC CORPORATIONS</h4></div><ul style="--awb-margin-bottom:20px;--awb-iconcolor:var(--awb-color1);--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;--awb-circlecolor:var(--awb-color5);--awb-circle-yes-font-size:14.08px;" class="fusion-checklist fusion-checklist-6 fusion-checklist-default type-icons"><li class="fusion-li-item" style=""><span class="icon-wrapper circle-yes"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content">35% refundable investment tax credit on up to $4.5 million of qualifying expenditures (new eligibility)</div></li><li class="fusion-li-item" style=""><span class="icon-wrapper circle-yes"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content">Expenditure limit based on gross revenue: reduction occurs when average gross revenue from past three years is between $15 million and $75 million</div></li></ul><div class="fusion-title title fusion-title-10 fusion-sep-none fusion-title-text fusion-title-size-four" style="--awb-text-color:var(--awb-color5);--awb-margin-bottom:0px;--awb-margin-bottom-small:0px;"><h4 class="fusion-title-heading title-heading-left fusion-responsive-typography-calculated" style="margin:0;--fontSize:18;--minFontSize:18;line-height:1.4;">FOR OTHER CORPORATIONS, INDIVIDUALS, PARTNERSHIPS AND TRUSTS</h4></div><ul style="--awb-margin-bottom:20px;--awb-iconcolor:var(--awb-color1);--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;--awb-circlecolor:var(--awb-color5);--awb-circle-yes-font-size:14.08px;" class="fusion-checklist fusion-checklist-7 fusion-checklist-default type-icons"><li class="fusion-li-item" style=""><span class="icon-wrapper circle-yes"><i class="fusion-li-icon awb-icon-check" aria-hidden="true"></i></span><div class="fusion-li-item-content"><p>15% non-refundable credit on all qualified expenditures</p></div></li></ul><div class="fusion-text fusion-text-6 fusion-text-no-margin" style="--awb-margin-bottom:5px;"><p><i>These enhanced rates apply to taxation years beginning on or after December 16, 2024.</i></p></div><ul style="--awb-margin-top:0px;--awb-iconcolor:var(--awb-color1);--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;" class="fusion-checklist fusion-checklist-8 fusion-checklist-default type-icons"><li class="fusion-li-item" style="--awb-iconcolor:var(--awb-color5);"><span class="icon-wrapper circle-no"><i class="fusion-li-icon fa-file-alt fas" aria-hidden="true"></i></span><div class="fusion-li-item-content"><p>Learn more: <a href="https://boast.ai/blog/sr-ed/canadas-new-draft-sred-rules-higher-credits-public-company-eligibility-and-capital-expenditures-return/">Canada’s New Draft SR&ED Rules</a></p></div></li></ul></div></div><div class="fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:30px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:15px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-title title fusion-title-11 fusion-sep-none fusion-title-text fusion-title-size-two"><h2 class="fusion-title-heading title-heading-left fusion-responsive-typography-calculated" style="margin:0;--fontSize:36;line-height:var(--awb-typography1-line-height);">What documents do I need to apply for SR&ED?</h2></div></div></div><div class="fusion-layout-column fusion_builder_column fusion-builder-column-12 fusion_builder_column_1_2 1_2 fusion-flex-column" style="--awb-overflow:hidden;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-size:cover;--awb-border-radius:12px 12px 0px 0px;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap" style="width:104% !important;max-width:104% !important;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-4 fusion_builder_column_inner_1_1 1_1 fusion-flex-column" style="--awb-bg-color:var(--awb-color8);--awb-bg-color-hover:var(--awb-color8);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-title title fusion-title-12 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-four" style="--awb-text-color:var(--awb-color5);--awb-margin-right:20px;--awb-margin-bottom:10px;--awb-margin-left:20px;"><h4 class="fusion-title-heading title-heading-center fusion-responsive-typography-calculated" style="margin:0;--fontSize:18;--minFontSize:18;line-height:1.4;">Individuals</h4></div></div></div></div><div class="fusion-text fusion-text-7 fusion-text-no-margin" style="--awb-content-alignment:left;--awb-margin-right:20px;--awb-margin-bottom:20px;--awb-margin-left:20px;"><ul><li>Form T661 and Form T2038, Investment Tax Credit</li><li>Tax return (file together with forms if possible)</li></ul></div></div></div><div class="fusion-layout-column fusion_builder_column fusion-builder-column-13 fusion_builder_column_1_2 1_2 fusion-flex-column" style="--awb-overflow:hidden;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-size:cover;--awb-border-radius:12px 12px 0px 0px;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap" style="width:104% !important;max-width:104% !important;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-5 fusion_builder_column_inner_1_1 1_1 fusion-flex-column" style="--awb-bg-color:var(--awb-color8);--awb-bg-color-hover:var(--awb-color8);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-title title fusion-title-13 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-four" style="--awb-text-color:var(--awb-color5);--awb-margin-right:20px;--awb-margin-bottom:10px;--awb-margin-left:20px;"><h4 class="fusion-title-heading title-heading-center fusion-responsive-typography-calculated" style="margin:0;--fontSize:18;--minFontSize:18;line-height:1.4;">Corporations</h4></div></div></div></div><div class="fusion-text fusion-text-8 fusion-text-no-margin" style="--awb-content-alignment:left;--awb-margin-right:20px;--awb-margin-bottom:20px;--awb-margin-left:20px;"><ul><li>Form T661 and Schedule T2SCH31, Investment Tax Credit</li><li>Tax return (file together with forms, if possible)</li></ul></div></div></div><div class="fusion-layout-column fusion_builder_column fusion-builder-column-14 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:9px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap" style="width:104% !important;max-width:104% !important;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-6 fusion-flex-column" style="--awb-padding-left:20px;--awb-padding-left-small:10px;--awb-bg-size:cover;--awb-width-large:100px;--awb-margin-top-large:0px;--awb-spacing-right-large:2%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:2%;--awb-width-medium:100px;--awb-order-medium:0;--awb-spacing-right-medium:2%;--awb-spacing-left-medium:2%;--awb-width-small:80px;--awb-order-small:0;--awb-spacing-right-small:2%;--awb-spacing-left-small:2%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-image-element " style="--awb-margin-right:20px;--awb-max-width:60px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);"><span class=" fusion-imageframe imageframe-none imageframe-2 hover-type-none"><img decoding="async" width="800" height="800" title="icon-deadline" src="https://boast.ai/wp-content/uploads/icon-deadline.svg" alt class="img-responsive wp-image-340869"/></span></div></div></div><div class="fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-7 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:calc(100% - 100px);--awb-margin-top-large:0px;--awb-spacing-right-large:2%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:2%;--awb-width-medium:calc(100% - 100px);--awb-order-medium:0;--awb-spacing-right-medium:2%;--awb-spacing-left-medium:2%;--awb-width-small:calc(100% - 80px);--awb-order-small:0;--awb-spacing-right-small:2%;--awb-spacing-left-small:2%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-text fusion-text-9 fusion-text-no-margin"><p><span style="color: var(--awb-color5);">FILING DEADLINE</span><br /><span style="background-color: rgba(0, 0, 0, 0);">Must be filed no later than 18 months after your tax year-end.</span></p></div></div></div></div></div></div><div class="fusion-layout-column fusion_builder_column fusion-builder-column-15 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:30px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:15px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-title title fusion-title-14 fusion-sep-none fusion-title-text fusion-title-size-two"><h2 class="fusion-title-heading title-heading-left fusion-responsive-typography-calculated" style="margin:0;--fontSize:36;line-height:var(--awb-typography1-line-height);">How can I support my application?</h2></div><div class="fusion-text fusion-text-10"><p>If you’re a new claimant filing for SR&ED, understanding the CRA’s expectations may be challenging. Here are crucial pointers for claim acceptance:</p></div><div class="fusion-content-boxes content-boxes columns row fusion-columns-1 fusion-columns-total-5 fusion-content-boxes-2 content-boxes-clean-horizontal content-left content-boxes-icon-on-side" style="--awb-backgroundcolor:var(--awb-color2);--awb-item-margin-bottom:10px;--awb-margin-bottom:0px;--awb-hover-accent-color:var(--awb-color4);--awb-circle-hover-accent-color:var(--awb-color4);" data-animationOffset="top-into-view"><div style="--awb-backgroundcolor:var(--awb-color2);--awb-content-padding-left:80px;border-color:rgba(255,255,255,0);" class="fusion-column content-box-column content-box-column content-box-column-1 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last-in-row"><div class="col content-box-wrapper content-wrapper-background link-area-link-icon content-icon-wrapper-yes icon-hover-animation-fade" data-animationOffset="top-into-view"><div class="heading heading-with-icon icon-left"><div aria-hidden="true" class="image"><img decoding="async" src="https://boast.ai/wp-content/uploads/icons-cdae-_step-1.svg" width="60" height="60" alt="" /></div><h4 class="content-box-heading fusion-responsive-typography-calculated" style="--h4_typography-font-size:18px;--fontSize:18;line-height:1.4;padding-left:80px;">Get the details right </h4></div><div class="fusion-clearfix"></div><div class="content-container"><p>All information must be accurate and complete. Descriptions should clearly convey what technological uncertainties you faced, the systematic approach you took, and the outcomes achieved.</p></div></div></div><div style="--awb-backgroundcolor:var(--awb-color2);--awb-content-padding-left:80px;border-color:rgba(255,255,255,0);" class="fusion-column content-box-column content-box-column content-box-column-2 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last-in-row"><div class="col content-box-wrapper content-wrapper-background link-area-link-icon content-icon-wrapper-yes icon-hover-animation-fade" data-animationOffset="top-into-view"><div class="heading heading-with-icon icon-left"><div aria-hidden="true" class="image"><img decoding="async" src="https://boast.ai/wp-content/uploads/icons-cdae-_step-2.svg" width="60" height="60" alt="" /></div><h4 class="content-box-heading fusion-responsive-typography-calculated" style="--h4_typography-font-size:18px;--fontSize:18;line-height:1.4;padding-left:80px;">Keep comprehensive records </h4></div><div class="fusion-clearfix"></div><div class="content-container"><p>Track all costs and vendor invoices throughout the project. Document your research steps, experimental results, hypotheses tested, and conclusions reached. This creates the audit trail needed for CRA review.</p></div></div></div><div style="--awb-backgroundcolor:var(--awb-color2);--awb-content-padding-left:80px;border-color:rgba(255,255,255,0);" class="fusion-column content-box-column content-box-column content-box-column-3 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last-in-row"><div class="col content-box-wrapper content-wrapper-background link-area-link-icon content-icon-wrapper-yes icon-hover-animation-fade" data-animationOffset="top-into-view"><div class="heading heading-with-icon icon-left"><div aria-hidden="true" class="image"><img decoding="async" src="https://boast.ai/wp-content/uploads/icons-cdae-_step-3.svg" width="60" height="60" alt="" /></div><h4 class="content-box-heading fusion-responsive-typography-calculated" style="--h4_typography-font-size:18px;--fontSize:18;line-height:1.4;padding-left:80px;">Incorporate SR&ED into daily workflows</h4></div><div class="fusion-clearfix"></div><div class="content-container"><p>Document in real-time as you design experiments, discuss progress with colleagues, conduct testing, and analyze results. Contemporary documentation is stronger than retrospective reconstruction.</p></div></div></div><div style="--awb-backgroundcolor:var(--awb-color2);--awb-content-padding-left:80px;border-color:rgba(255,255,255,0);" class="fusion-column content-box-column content-box-column content-box-column-4 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last-in-row"><div class="col content-box-wrapper content-wrapper-background link-area-link-icon content-icon-wrapper-yes icon-hover-animation-fade" data-animationOffset="top-into-view"><div class="heading heading-with-icon icon-left"><div aria-hidden="true" class="image"><img decoding="async" src="https://boast.ai/wp-content/uploads/icons-cdae-_step-4.svg" width="60" height="60" alt="" /></div><h4 class="content-box-heading fusion-responsive-typography-calculated" style="--h4_typography-font-size:18px;--fontSize:18;line-height:1.4;padding-left:80px;">Understand what’s new</h4></div><div class="fusion-clearfix"></div><div class="content-container"><p>Failed experiments still qualify—SR&ED recognizes that unsuccessful attempts contribute to technological advancement. Success is not required; systematic investigation to overcome uncertainty is.</p></div></div></div><div style="--awb-backgroundcolor:var(--awb-color2);--awb-content-padding-left:80px;border-color:rgba(255,255,255,0);" class="fusion-column content-box-column content-box-column content-box-column-5 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last content-box-column-last-in-row"><div class="col content-box-wrapper content-wrapper-background link-area-link-icon content-icon-wrapper-yes icon-hover-animation-fade" data-animationOffset="top-into-view"><div class="heading heading-with-icon icon-left"><div aria-hidden="true" class="image"><img decoding="async" src="https://boast.ai/wp-content/uploads/icon-step-5.svg" width="60" height="60" alt="" /></div><h4 class="content-box-heading fusion-responsive-typography-calculated" style="--h4_typography-font-size:18px;--fontSize:18;line-height:1.4;padding-left:80px;">Get expert help </h4></div><div class="fusion-clearfix"></div><div class="content-container"><p>When SR&ED qualification is complex or you want to maximize your claim value, consult with specialists who understand both the technical requirements and CRA review processes.</p></div></div></div><div class="fusion-clearfix"></div></div></div></div></div></div><div class="fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling" style="--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:30px;--awb-padding-right:90px;--awb-padding-bottom:44px;--awb-padding-left:90px;--awb-padding-right-small:25px;--awb-padding-left-small:26px;--awb-margin-bottom-small:0px;--awb-background-color:var(--awb-color8);--awb-flex-wrap:wrap;" ><div class="fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap" style="max-width:1435.2px;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column fusion-builder-column-16 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:26px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-image-element " style="text-align:center;--awb-margin-bottom:20px;--awb-max-width:60px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);"><span class=" fusion-imageframe imageframe-none imageframe-3 hover-type-none"><img decoding="async" width="257" height="267" title="Boast Icon reverse" src="https://boast.ai/wp-content/uploads/Boast-Icon-reverse.svg" alt class="img-responsive wp-image-340622"/></span></div><div class="fusion-title title fusion-title-15 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-two" style="--awb-text-color:var(--awb-color5);"><h2 class="fusion-title-heading title-heading-center fusion-responsive-typography-calculated" style="margin:0;--fontSize:36;line-height:var(--awb-typography1-line-height);">Questions? Boast can help.</h2></div><div class="fusion-text fusion-text-11 fusion-text-no-margin" style="--awb-content-alignment:center;--awb-text-color:var(--awb-color1);"><p>Reach out to talk to one of our <a href="/talk-to-an-expert/">SR&ED experts</a> to see if your projects are eligible for non-dilutive funding. Our technology and expertise combined give you the tools to derive greater value from your R&D processes every day.</p></div></div></div></div></div></p><p>The post <a href="https://boast.ai/en-ca/blog/2026-sred-checklist/">2026 SR&ED Checklist</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></content:encoded> </item> <item> <title>Transforming a Legacy Industry with Aaron Konyer of Modular Solutions</title> <link>https://boast.ai/en-ca/resources/podcasts/transforming-a-legacy-industry-with-aaron-konyer-of-modular-solutions/</link> <dc:creator><![CDATA[Paul Davenport]]></dc:creator> <pubDate>Mon, 03 Nov 2025 11:45:15 +0000</pubDate> <category><![CDATA[Podcasts]]></category> <category><![CDATA[alberta]]></category> <category><![CDATA[calgary]]></category> <category><![CDATA[Canada]]></category> <category><![CDATA[development]]></category> <category><![CDATA[fintech]]></category> <category><![CDATA[funding]]></category> <category><![CDATA[grants]]></category> <category><![CDATA[innovation]]></category> <category><![CDATA[insurance]]></category> <category><![CDATA[insurtech]]></category> <category><![CDATA[podcast]]></category> <category><![CDATA[R&D]]></category> <category><![CDATA[research]]></category> <category><![CDATA[sr&ed]]></category> <category><![CDATA[tax credits]]></category> <category><![CDATA[What The Tech]]></category> <guid isPermaLink="false">https://boast.ai/en-ca/?p=341266</guid> <description><![CDATA[<p>In the latest episode of What the Tech from Boast, we sat down with Aaron Konyer, Chief Technology Officer at Modular Solutions, an Alberta-born SaaS company on a mission to drag the insurance industry into the 21st century. Founded in 2015 (originally as Nude Solutions), Modular Solutions provides software that allows insurance carriers, managing general [...]</p><p>The post <a href="https://boast.ai/en-ca/resources/podcasts/transforming-a-legacy-industry-with-aaron-konyer-of-modular-solutions/">Transforming a Legacy Industry with Aaron Konyer of Modular Solutions</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></description> <content:encoded><![CDATA[<div class="fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling" style="--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;" ><div class="fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap" style="max-width:1435.2px;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column fusion-builder-column-17 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><iframe src="https://www.buzzsprout.com/2167365/episodes/18123315-transforming-a-legacy-industry-with-modular-solutions?client_source=small_player&iframe=true" loading="lazy" width="100%" height="200" frameborder="0" scrolling="no" title='What The Tech?, Transforming a Legacy Industry with Modular Solutions'></iframe><div class="fusion-text fusion-text-12"><p>In the latest episode of What the Tech from Boast, we sat down with Aaron Konyer, Chief Technology Officer at Modular Solutions, an Alberta-born SaaS company on a mission to drag the insurance industry into the 21st century. </p><p>Founded in 2015 (originally as Nude Solutions), Modular Solutions provides software that allows insurance carriers, managing general agencies, mutuals, and brokers to transform and modernize their business operations. As CTO, Aaron leads the design and evolution of the platform, bringing deep expertise in system architecture, distributed services, and backend engineering to build systems that scale alongside business needs. </p><p>What makes Aaron’s story particularly compelling is the journey itself: from tinkering with video game files as a kid, to building custom business applications as a university student, to ultimately leading a complete ground-up rebuild of an insurance platform based on years of hard-won lessons. It’s a masterclass in perseverance, strategic pivoting, and the kind of deep R&D work that the SR&ED program was designed to support. </p></div><div class="fusion-video fusion-youtube" style="--awb-max-width:600px;--awb-max-height:360px;"><div class="video-shortcode"><div class="fluid-width-video-wrapper" style="padding-top:60%;" ><iframe title="YouTube video player 1" src="https://www.youtube.com/embed/79IoVdLPZLY?wmode=transparent&autoplay=0" width="600" height="360" allowfullscreen allow="autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture;"></iframe></div></div></div><div class="fusion-text fusion-text-13"><h2>From Video Games to Enterprise Software</h2><p>Aaron’s path into tech started the way many great developer stories do; with video games and teenage curiosity.</p><p>“When I was younger I was really into video games and computers,” Aaron explains. “Playing and editing video game files were one of the first forays for me into how computers work a little bit and how modifying a file might be able to impact something in the real world.”</p><p>After graduating from university (having never written code beyond basic HTML before starting), Aaron faced the classic fork in the road: get a traditional job or try to make it work on his own. A friend approached him with an opportunity to build a business application, and Aaron decided to take the leap.</p><p>“I figured, hey, why not? I’ll try it out… I had to make a decision. Do I wanna just go get a job and work for somebody else? But I also had this contract thing on the side and I figured, hey, why don’t I just give this a shot and see if we can make this work.”</p><p>That decision to bet on himself—combined with the support of his network—set Aaron on a path that would eventually lead to Modular Solutions.</p><h2>The Insurance Problem: More Complex Than You’d Think</h2><p>Here’s the thing: Aaron had absolutely no background in insurance when he started working on what would become Modular Solutions. It began as just another contract project—building software for an online insurance brokerage.</p><p>What made it work was the team composition: a mix of insurance experts (including CEO Braden Bosch, who has spent his entire career in the industry) and talented software developers who could translate business requirements into flexible technology.</p><p>“That is actually one of the things about Modular Solutions I think that makes us really great—we have a lot of people on our team who are insurance experts… Most of the non-software developers come from an insurance background. So we have a lot of very qualified insurance people that have really helped bridge that gap between the technology and the industry.”</p><p>This combination of domain expertise and technical capability is essential in highly regulated industries. You can’t just be a great developer—you need to understand the nuanced requirements, workflows, and compliance considerations that make insurance different.</p><h2>The Pivot That Changed Everything</h2><p>For the first several years, Modular Solutions focused on the insurance broker space—building technology to help brokers (who act as intermediaries between customers and insurance carriers) operate more efficiently.</p><p>The reality? The infrastructure just wasn’t there yet.</p><p>“We worked at that for years,” Aaron recalls. “It had its struggles, and a lot of the software and the APIs and just things that were available for us to work with just weren’t there.”</p><p>But while building for brokers, the team started receiving inquiries from insurance carriers and managing general agencies (MGAs) who were interested in their software—even though it wasn’t designed for them.</p><p>That’s when the lightbulb went off.</p><p>“We realized we were actually doing a lot of stuff that was more on the carrier side anyway. We had brokers that had their own products, their own rates, their own rules… And we realized we were actually doing a lot of the stuff… that was more carrier-focused.”</p><p>About four years ago, Modular Solutions made a bold decision: start over from the ground up with a completely new application focused on the carrier space.</p><h2>Rebuilding from Scratch: A Three-Year R&D Sprint</h2><p>Starting over in software development is never easy. For Modular Solutions, this meant assembling a team that included experts who had spent their entire careers building insurance platforms for some of Canada’s largest carriers.</p><p>The challenge they set out to solve was deceptively simple to state but incredibly complex to execute: build insurance software that can be configured by customers without writing code.</p><h3>Why Configurability is the Holy Grail</h3><p>Insurance carriers don’t all work the same way. Each company has different products, rating rules, underwriting workflows, compliance requirements, and broker integrations. Most traditional insurance software is rigid—it does one thing, one way.</p><p>Modular Solutions took a different approach: build software that’s generic and configurable at its core.</p><p>“The more configurability and the more that you can customize it, the higher the complexity, right? Insurance companies, they all have different products, different rates, different rules, different workflows. They all need to configure this application in a very different way from each other. So we had to really rethink how we were approaching this and build really, really generic software.”</p><p>This meant developing:</p><ul><li>A flexible rules engine that lets carriers define complex business logic</li><li>A product designer/builder for creating and configuring insurance products</li><li>Configurable workflows that adapt to different operational processes</li><li>A powerful broker portal for the carrier’s customers</li></ul><p>The rebuild took three full years with an entire development team working on it before it reached MVP stage—three years of pure R&D without significant revenue from the new platform.</p><p>“In my 15 years as a software developer, it’s by far the best thing I’ve ever built,” Aaron says.</p><h2>Funding the Vision: SR&ED, Grants, and Strategic Capital</h2><p>Building a platform-level insurance solution over three years requires serious capital. Modular Solutions has taken a multi-faceted approach:</p><h3>Government R&D Programs</h3><p>SR&ED Tax Credits have been instrumental. Aaron credits Boast with helping the team maximize their claims and navigate multiple CRA audits successfully.</p><p>“Boast and the SR&ED program in general has actually been very, very beneficial for us as an organization. As a startup… we started a brand new project four years ago, so there’s still a lot of R&D happening. Very, very thankful that the government of Canada has these programs available.”</p><p>Important note on audits: Modular Solutions has been audited multiple times and passed every audit with full claims intact. The CRA audits approximately 25% of SR&ED claims as standard due diligence. Having detailed technical documentation and expert support (like Boast provides) makes audits manageable rather than terrifying.</p><p>Beyond SR&ED, Modular has also leveraged programs like Alberta Innovates and other government grants.</p><h3>Self-Funding and Strategic Investment</h3><p>For years, Modular Solutions was primarily self-funded through CEO Braden Bosch’s previous business ventures. Several insurance-related assets were sold in 2019-2020, and those proceeds were reinvested into building the new platform.</p><p>After proving the product in market, Modular closed a funding round about six to nine months ago. The timing was strategic: raise capital after you’ve built a proven product and demonstrated market fit, not before.</p><h2>The Alberta Advantage</h2><p>Calgary has become one of Canada’s fastest-growing tech hubs. Aaron notes that tech has overtaken parts of the oil industry in Calgary in terms of economic impact—a remarkable shift for a city historically known for energy.</p><p>What’s driving this? Lower cost of living compared to Toronto and Vancouver, a growing tech ecosystem with support from organizations like Platform Calgary, quality of life, and government support through programs like Alberta Innovates.</p><h2>Key Takeaways for R&D-Intensive Companies</h2><p><strong>For Technical Leaders: </strong></p><ul><li>Don’t fear the pivot – If market signals suggest a different direction, have the courage to rebuild</li><li>Build for configurability when serving diverse customers – Generic systems are harder but create more value</li><li>Document everything – Critical for both SR&ED claims and knowledge transfer</li></ul><p>For Founders:</p><ul><li>Maximize non-dilutive funding – SR&ED credits and grants can significantly extend your runway</li><li>Self-fund as long as practical – This gives you control to build the right product</li><li>Raise capital after de-risking – Prove your technology works before seeking significant investment</li></ul><p>For Anyone Filing SR&ED Claims:</p><ul><li>Audits are normal – 25% of claims get audited; it’s due diligence, not an accusation</li><li>Partner with experts – Specialists like Boast help maximize claims and navigate audits confidently</li><li>Understand that applied research counts – Learnings from your “failed” first version are legitimate R&D</li></ul><h2>What’s Next for Modular Solutions</h2><p>After three years of focused development, Modular is in growth mode. The team is improving onboarding efficiency, leveraging AI to accelerate configuration, enhancing the broker portal, and expanding product capabilities.</p><p>As Aaron puts it: “Software’s never done. We’re always adding more, always iterating, always making it better.”</p><p>That mindset of continuous improvement—grounded in real customer feedback and genuine technical challenges—is what separates companies that just build software from companies that actually transform industries.</p><h2>Listen to the Full Episode</h2><p>Want to hear more about Aaron’s journey from video game modding to leading insurance platform development? Interested in the technical details of building configurable enterprise software, or the strategic decisions behind pivoting a product direction?</p><p><a href="https://www.buzzsprout.com/2167365/episodes/18123315">Listen to the full episode of What the Tech from Boast.</a></p></div></div></div></div></div><p>The post <a href="https://boast.ai/en-ca/resources/podcasts/transforming-a-legacy-industry-with-aaron-konyer-of-modular-solutions/">Transforming a Legacy Industry with Aaron Konyer of Modular Solutions</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></content:encoded> </item> <item> <title>Don’t Let Your Next Fundraise Cost You Millions in SR&ED Benefits</title> <link>https://boast.ai/en-ca/blog/dont-let-your-next-fundraise-cost-you-millions-in-sred-benefits/</link> <dc:creator><![CDATA[Paul Davenport]]></dc:creator> <pubDate>Wed, 29 Oct 2025 19:27:29 +0000</pubDate> <category><![CDATA[Blog]]></category> <category><![CDATA[CCPC]]></category> <category><![CDATA[CPA]]></category> <category><![CDATA[FP&A]]></category> <category><![CDATA[Smythe]]></category> <category><![CDATA[sr&ed]]></category> <category><![CDATA[strategy]]></category> <category><![CDATA[tax credits]]></category> <category><![CDATA[webinar]]></category> <guid isPermaLink="false">https://boast.ai/en/?p=341259</guid> <description><![CDATA[<p>A recap of our webinar with Smythe LLP on protecting non-dilutive funding during capital raises When Canadian tech companies raise capital, they're often so focused on term sheets and valuations that they overlook a critical question: What will this fundraise cost us in SR&ED benefits? Last week, Boast and Smythe LLP hosted a webinar exploring [...]</p><p>The post <a href="https://boast.ai/en-ca/blog/dont-let-your-next-fundraise-cost-you-millions-in-sred-benefits/">Don’t Let Your Next Fundraise Cost You Millions in SR&ED Benefits</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></description> <content:encoded><![CDATA[<div class="fusion-fullwidth fullwidth-box fusion-builder-row-5 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling" style="--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;" ><div class="fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap" style="max-width:1435.2px;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column fusion-builder-column-18 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-text fusion-text-14"><p style="text-align: center; "><b>A recap of our webinar with Smythe LLP on protecting non-dilutive funding during capital raises</b></p><p>When Canadian tech companies raise capital, they’re often so focused on term sheets and valuations that they overlook a critical question: What will this fundraise cost us in SR&ED benefits?</p><p>Last week, Boast and <a href="https://www.smythecpa.com/industries-we-serve/technology/">Smythe LLP</a> hosted a webinar exploring this exact challenge. The message was clear: With Canada’s enhanced SR&ED program set to start offering up to $4.5M in refundable credits annually, the importance of understanding the impact to your CCPC status as part of your overall fundraising strategy has never been higher.</p></div><div class="fusion-video fusion-youtube" style="--awb-max-width:600px;--awb-max-height:360px;"><div class="video-shortcode"><div class="fluid-width-video-wrapper" style="padding-top:60%;" ><iframe title="YouTube video player 2" src="https://www.youtube.com/embed/TNKmalfuLlE?wmode=transparent&autoplay=0" width="600" height="360" allowfullscreen allow="autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture;"></iframe></div></div></div><div class="fusion-text fusion-text-15"><h2>The $530K Mistake You Can’t Afford to Make</h2><p>Here’s a sobering statistic from the webinar: Companies routinely lose $200K-$2M annually in non-dilutive funding due to poor capital planning around SR&ED eligibility.</p><p>The math is straightforward but brutal. When you lose CCPC status:</p><ul><li>Federal tax credit rates drop from 35% to 15% and become non-refundable</li><li>Various provincial tax credits also decrease and / or become non-refundable</li><li>On $1M in R&D spending, that’s a $530K difference, equivalent to 8-10 months of runway</li></ul><p>As Smythe Partner Camellia Ho emphasized during the session: “SR&ED is the single largest source of non-dilutive funding available. If you’re not profitable, every dollar of lost SR&ED is a dollar you need to replace with investor capital.”</p><h2>Understanding What Triggers CCPC Loss</h2></div><div class="fusion-video fusion-youtube" style="--awb-max-width:600px;--awb-max-height:360px;"><div class="video-shortcode"><div class="fluid-width-video-wrapper" style="padding-top:60%;" ><iframe title="YouTube video player 3" src="https://www.youtube.com/embed/qOA7f9dUza8?wmode=transparent&autoplay=0" width="600" height="360" allowfullscreen allow="autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture;"></iframe></div></div></div><div class="fusion-text fusion-text-16"><p>The webinar covered four common scenarios where companies inadvertently lose their CCPC status:</p><p><b>Case 1: Series A Board Structure</b> A company raised $5M from a U.S. lead investor. The board seat provisions triggered non-resident control, resulting in $800K in lost annual SR&ED benefits. The fix? Pre-closing CCPC analysis and alternative board structures.</p><p><b>Case 2: Founder Tax Residency Change </b>When a key founder relocated and triggered a change in tax residency without proper planning, the company lost CCPC status retroactively, creating both immediate cash flow issues and historical compliance concerns.</p><p><b>Case 3: Share Purchase Agreement Oversight</b> Signing an SPA giving non-residents the legal right to purchase control of the company led to an unexpected CCPC status loss mid-year, creating complex partial-year calculations and unexpected tax bills.</p><p><b>Case 4: Aggressive Claims During Due Diligence</b> A company claiming SR&ED benefits based on an aggressive CCPC position faced serious scrutiny during acquisition due diligence, nearly derailing the transaction.</p><p>The pattern? The best decision-making uses a holistic approach. You should consider both the impact on tax credits and your long-term goals.</p><h2>The Future of the SR&ED Program</h2></div><div class="fusion-video fusion-youtube" style="--awb-max-width:600px;--awb-max-height:360px;"><div class="video-shortcode"><div class="fluid-width-video-wrapper" style="padding-top:60%;" ><iframe title="YouTube video player 4" src="https://www.youtube.com/embed/ZYMi7GFAFrg?wmode=transparent&autoplay=0" width="600" height="360" allowfullscreen allow="autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture;"></iframe></div></div></div><div class="fusion-text fusion-text-17"><p>Canada’s proposed 2025 SR&ED enhancements make protecting your eligibility even more critical:</p><ul><li>Enhanced credit limit increased from $3M to $4.5M</li><li>Capital expenditures are back in the program</li><li>Canadian public companies now have refundable eligibility</li><li>Higher phase-out thresholds for growing companies</li></ul><p>As Mat Rutishauser from Boast explained during the webinar: “These enhancements make Canada significantly more competitive globally. SR&ED benefits can now represent 30-50% of your R&D budget – potentially worth more than the equity you’re giving up in your fundraising round.”</p><h2>Your Three-Phase Protection Strategy</h2><p>The webinar outlined a clear framework for protecting your SR&ED benefits:</p><h3>Next 30 Days</h3><ul><li>Review current structure with advisors</li><li>Model SR&ED impact of planned raises</li></ul><h3>Before your Next Raise</h3><ul><li>Integrate SR&Ed into fundraising strategy</li><li>Educate fundraising team on implications</li><li>Involve finance & tax advisors proactively</li></ul><h2>Common Questions From the Webinar</h2></div><div class="fusion-video fusion-youtube" style="--awb-max-width:600px;--awb-max-height:360px;"><div class="video-shortcode"><div class="fluid-width-video-wrapper" style="padding-top:60%;" ><iframe title="YouTube video player 5" src="https://www.youtube.com/embed/gk-jC8DVYSc?wmode=transparent&autoplay=0" width="600" height="360" allowfullscreen allow="autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture;"></iframe></div></div></div><div class="fusion-text fusion-text-18"><p>Our live Q&A session covered numerous practical scenarios. Here are some highlights:</p><p><strong>Q: Can CCPC status be restored after it’s lost?</strong></p><p>Yes, but not retroactively. A non-CCPC can become a CCPC, but you can’t replace the time you’ve lost. Additionally, every time a Canadian company changes status from CCPC or non-CCPC or vice versa, it has a deemed tax year end, triggering an additional tax return filing.</p><p><strong>Q: How do employee stock option pools affect control calculations?</strong></p><p>For CCPC status, the definition of control considers a person’s right to acquire control. This means that unexercised options in the hands of non-residents can impact CCPC status.</p><p><strong>Q: What about convertible instruments – when do they count for control?</strong></p><p>Similar to the above, if a non-resident holds debt that converts into voting shares, this can impact CCPC status, even prior to conversion.</p><p><strong><a href="https://boast.ai/en/resources/webinars-events/timely-capital-moves-avoid-costly-mistakes-before-your-next-raise">Watch the full Q&A session for detailed answers to these questions and many more ?</a></strong></p><h2 id="toc_The_Bottom_Line" data-fontsize="36" style="--fontSize: 36; line-height: 1.2;" data-lineheight="43.2px" class="fusion-responsive-typography-calculated">The Bottom Line</h2><p>As the webinar concluded: Planning costs < Mistake costs.</p><p>With Canada’s enhanced SR&ED program offering unprecedented benefits to innovative companies, protecting your eligibility during fundraising isn’t just good tax planning: It’s fundamental growth strategy.</p><p>The most expensive mistake you can make is learning about CCPC status requirements after you’ve closed your funding round.</p><h2 id="toc_Watch_the_Full_Recording" data-fontsize="36" style="--fontSize: 36; line-height: 1.2;" data-lineheight="43.2px" class="fusion-responsive-typography-calculated"><strong><a href="https://boast.ai/en/resources/webinars-events/timely-capital-moves-avoid-costly-mistakes-before-your-next-raise">Watch the Full Recording</a></strong></h2><p>This recap covers the highlights, but the full 60-minute webinar includes:</p><ul><li>Detailed case study walkthroughs with specific scenarios</li><li>Technical documentation best practices</li><li>Extended Q&A addressing specific company situations</li><li>Practical templates and frameworks you can implement immediately</li></ul><h2 id="toc_Ready_to_Protect_Your_SRED_Benefits" data-fontsize="36" style="--fontSize: 36; line-height: 1.2;" data-lineheight="43.2px" class="fusion-responsive-typography-calculated">Ready to Protect Your SR&ED Benefits?</h2><p>Whether you’re planning your next raise or want to ensure your current structure is optimized:</p><p><strong>Get a free SR&ED eligibility assessment from Boast – including 10% discount for webinar attendees</strong> ? Contact Carlos Coelho: <a href="ccoelho@boast.ai">ccoelho@boast.ai</a></p><p><strong>Connect with <a href="https://www.smythecpa.com/industries-we-serve/technology/">Smythe LLP</a> for tax planning guidance</strong> ? Contact Camellia Ho: <a href="cho@smythecpa.com">cho@smythecpa.com</a></p><p><em>Remember: The cost of proactive planning is always less than the cost of reactive fixes. Don’t let your next fundraise cost you millions in SR&ED benefits you’ve earned.</em></p></div></div></div></div></div><p>The post <a href="https://boast.ai/en-ca/blog/dont-let-your-next-fundraise-cost-you-millions-in-sred-benefits/">Don’t Let Your Next Fundraise Cost You Millions in SR&ED Benefits</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></content:encoded> </item> <item> <title>The 2026 Technology Leadership Agenda: How to Fund Innovation Without Breaking Your Team (Or Your Budget)</title> <link>https://boast.ai/en-ca/blog/innovation-insights/the-2026-technology-leadership-agenda-how-to-fund-innovation-without-breaking-your-team-or-your-budget/</link> <dc:creator><![CDATA[Paul Davenport]]></dc:creator> <pubDate>Mon, 27 Oct 2025 20:16:53 +0000</pubDate> <category><![CDATA[Innovation Insights]]></category> <category><![CDATA[CIO]]></category> <category><![CDATA[CTO]]></category> <category><![CDATA[development]]></category> <category><![CDATA[IT]]></category> <category><![CDATA[product development]]></category> <category><![CDATA[R&D]]></category> <category><![CDATA[research]]></category> <category><![CDATA[sr&ed]]></category> <category><![CDATA[tax credits]]></category> <category><![CDATA[tech]]></category> <guid isPermaLink="false">https://boast.ai/en/?p=341244</guid> <description><![CDATA[<p>If you're a CTO, CIO, or technology leader planning for 2026, brace yourself: Research from Gartner, Forrester, and Info-Tech paints a picture of a year that will test every aspect of your leadership. It's a year where you'll be expected to deliver exponential value from AI, navigate unprecedented geopolitical complexity, justify every technology dollar to increasingly [...]</p><p>The post <a href="https://boast.ai/en-ca/blog/innovation-insights/the-2026-technology-leadership-agenda-how-to-fund-innovation-without-breaking-your-team-or-your-budget/">The 2026 Technology Leadership Agenda: How to Fund Innovation Without Breaking Your Team (Or Your Budget)</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></description> <content:encoded><![CDATA[<div class="fusion-fullwidth fullwidth-box fusion-builder-row-6 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling" style="--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;" ><div class="fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap" style="max-width:1435.2px;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column fusion-builder-column-19 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-text fusion-text-19"><p><span data-contrast="auto">If you're a CTO, CIO, or technology leader planning for 2026, brace yourself: Research from Gartner, Forrester, and Info-Tech paints a picture of a year that will test every aspect of your leadership. </span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">It's a year where you'll be expected to deliver exponential value from AI, navigate unprecedented geopolitical complexity, justify every technology dollar to increasingly skeptical stakeholders, and somehow do it all with the same (or fewer) resources you had last year.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">The pressure is real, and it's mounting from every direction.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">Welcome to 2026: Where Volatility Is the Only Constant</span></b><span data-ccp-props=""> </span></h2><p><a href="https://www.forrester.com/report/technology-leaders-how-to-thrive-through-volatility/RES182193"><span data-contrast="none">Forrester's research</span></a><span data-contrast="auto"> puts it bluntly: "2026 will not be for the faint of heart—or the faint of budget." </span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">Technology leaders face a year that's part roller coaster, part chess match, and part improv comedy, with most CIOs getting more budget but also more headaches, more volatility, and more pressure to prove that every dollar spent is worth its weight in gold-plated AI chips.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">The data tells a sobering story:</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">The AI Accountability Crisis:</span></b><span data-contrast="auto"> One-quarter of CIOs will be asked to bail out business-led AI failures in their organizations. With 39% of AI decision-makers saying their CIO or CTO leads AI technology strategy (and 21% leading AI business strategy), these numbers are set to double as organizations realize that tech leaders are best positioned to marshal the teams needed for successful AI agents.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">The Budget Justification Imperative:</span></b><span data-contrast="auto"> Two-thirds of CIOs will need to justify budgets by linking tech spend to business value. As tech spend grows faster than inflation due to AI, cloud, and security, the C-suite will force tech leaders to focus on value.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">The Workforce Reality:</span></b><span data-contrast="auto"> A third of CIOs will adopt gig-worker protocols and agents to support multi-job IT employees. Due to job dissatisfaction, layoff instability, and AI automation threats, IT employees will seek to maximize compensation and security by working multiple simultaneous jobs.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">And that's just the beginning.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">The 2026 Technology Trends: Innovation at Breakneck Speed</span></b><span data-ccp-props=""> </span></h2><p><a href="https://www.gartner.com/en/articles/top-technology-trends-2026"><span data-contrast="none">According to Gartner's distinguished VP</span></a><span data-contrast="auto"> analyst Gene Alvarez, "Technology leaders face a pivotal year in 2026, where disruption, innovation, and risk are expanding at unprecedented speed." What feels different this year, according to Gartner VP analyst Tori Paulman, is simply "the pace."</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">Gartner has identified ten strategic technology trends that organizations must explore in 2026 that represent more than technology shifts but are "catalysts for business transformation," reflecting the realities of an AI-powered, hyperconnected world where organizations must drive responsible innovation, operational excellence, and digital trust.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">Here are the trends that will define your 2026 agenda:</span><span data-ccp-props=""> </span></p><ol><li aria-level="3"><h3><b><span data-contrast="none"> Multiagent Systems (MAS)</span></b></h3></li></ol><p><span data-contrast="auto">Multiple AI agents will interact to pursue individual objectives or collaborate on shared, complex goals. These agents can operate within a single environment or be independently developed and deployed across distributed systems, giving organizations a practical way to automate complex business processes, upskill teams, and create new ways for people and AI agents to work together.</span><span data-ccp-props=""> </span></p><ol start="2"><li aria-level="3"><h3><b><span data-contrast="none"> Hybrid Computing Architectures</span></b></h3></li></ol><p><span data-contrast="auto">Systems that combine CPUs, GPUs, and neuromorphic processors to handle complex workloads in AI, analytics, and simulation. By 2028, more than 40% of leading enterprises will have integrated hybrid computing architectures into their core business operations, up from just 8% today.</span><span data-ccp-props=""> </span></p><ol start="3"><li aria-level="3"><h3><b><span data-contrast="none"> Domain-Specific Language Models (DSLMs)</span></b></h3></li></ol><p><span data-contrast="auto">Generic large language models often fall short for specialized tasks. DSLMs are language models trained or fine-tuned on specialized data for a particular industry, function, or process, delivering higher accuracy, reliability, and compliance for targeted business needs. By 2028, more than half of enterprise AI models will be domain-specific.</span><span data-ccp-props=""> </span></p><ol start="4"><li aria-level="3"><h3><b><span data-contrast="none"> AI Security Platforms</span></b></h3></li></ol><p><span data-contrast="auto">These platforms provide a unified way to secure third-party and custom-built AI applications, centralizing visibility, enforcing usage policies, and protecting against AI-specific risks such as prompt injection, data leakage, and rogue agent actions. Gartner predicts that over 50% of enterprises will use AI security platforms to protect their AI investments by 2028.</span><span data-ccp-props=""> </span></p><ol start="5"><li aria-level="3"><h3><b><span data-contrast="none"> Preemptive Cybersecurity</span></b></h3></li></ol><p><span data-contrast="auto">Organizations face an exponential rise in threats targeting networks, data, and connected systems. By 2030, preemptive solutions will account for half of all security spending, as CIOs shift from reactive defense to proactive protection using AI-powered SecOps, programmatic denial, and deception.</span><span data-ccp-props=""> </span></p><ol start="6"><li aria-level="3"><h3><b><span data-contrast="none"> Digital Provenance</span></b></h3></li></ol><p><span data-contrast="auto">By 2029, enterprises that neglect to invest in digital provenance capabilities could face compliance and sanction risks potentially costing billions.</span><span data-ccp-props=""> </span></p><ol start="7"><li aria-level="3"><h3><b><span data-contrast="none"> Geopatriation</span></b></h3></li></ol><p><span data-contrast="auto">The shift of company data and applications from global public clouds to local alternatives such as sovereign clouds, regional providers, or on-premises data centers in response to perceived geopolitical risks. More than 3 in 4 European and Middle Eastern enterprises will geopatriate workloads to curb geopolitical risk by 2030, up from less than 5% in 2025.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">The Hidden Cost Crisis: What Research Reveals</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">Here's where the challenge becomes acute. </span><a href="https://www.infotech.com/research/ss/tech-trends-2026"><span data-contrast="none">Info-Tech's Future of IT 2026 survey</span></a><span data-contrast="auto"> reveals that more than half of IT departments expect to increase spending between 1% and 10% in 2026, and almost one-quarter expect to increase spending by more than 10%.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">But increased spending doesn't mean increased resources. Consider these pressure points:</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Tariff Impact:</span></b><span data-contrast="auto"> US-introduced tariff policies could increase hardware costs between 9% and 45% if they're in place for the long term. Manufacturers pass on the cost of tariffs to customers and directly impact IT budgets. The uncertainty of what tariffs are in place and whether they will remain in place long term also creates unpredictability around quotes for procurement.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Geopolitical Fragmentation:</span></b><span data-contrast="auto"> Half of CIOs outside the U.S. expect to change how they engage with vendors based on regional factors, while only 31% of U.S.-based CIOs anticipate similar changes. Where vendor geography once didn't matter, it's now viewed by many peers as a critical consideration in developing a global vendor portfolio.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">AI Spending Surge Without ROI:</span></b><span data-contrast="auto"> Despite tight IT budgets, AI spending is going up by more than 35% year-over-year. Why? Because AI is no longer viewed as optional; it's becoming foundational. But with so many possible directions to go, CIOs are tasked with identifying which AI initiatives will actually deliver value.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">The Skills Gap:</span></b><span data-contrast="auto"> Just 26% of CIOs and technology executives rate themselves as "expert" in strategically managing IT budgets while balancing competing priorities. Nearly three-quarters of CFOs cite lack of team skills as a critical reason the function hasn't progressed further with AI.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">The Impossible Math: More Demands, Same Resources</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">Let's do the math together. You're being asked to:</span><span data-ccp-props=""> </span></p><ul><li><span data-contrast="auto">Deploy multiagent AI systems and prove ROI</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Implement hybrid computing architectures</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Build or buy domain-specific language models</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Secure AI applications against emerging threats</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Shift to preemptive cybersecurity</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Navigate geopatriation and vendor geography concerns</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Manage 9-45% cost increases from tariffs</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Justify every technology dollar with measurable business value</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Do it all with teams that may be working multiple jobs due to instability</span><span data-ccp-props=""> </span></li></ul><p><span data-contrast="auto">And here's the kicker: Only about one-quarter of IT departments identify themselves as innovators. Out of that group, 46% say they're confident IT can create exponential value from emerging technology. For the more than half of IT departments that describe themselves as average (either as trusted operators or as business partners), only 35% are confident they can deliver exponential value.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">The gap between what's expected and what's possible has never been wider.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">The Strategic Funding Gap: Where Most Tech Leaders Miss Opportunities</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">Here's the truth that most technology leaders overlook: While you're wrestling with budget justifications and resource constraints, there's a significant source of non-dilutive funding sitting on the table that could materially improve your ability to deliver on the 2026 agenda.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">R&D tax credits and government incentives represent found money based on innovation activities your teams are already performing. These aren't loans. They're not equity investments. They're cash returns and credits for the technical problem-solving, software development, and innovation work that's core to implementing the very technologies Gartner says you must deploy.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Why this matters for your 2026 agenda:</span></b><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">It Funds Innovation Without Resource Drain:</span></b><span data-contrast="auto"> Unlike traditional capital projects that require extensive planning, approvals, and oversight, R&D tax credits can be captured through streamlined processes that don't add to your team's already overwhelming workload. The right approach requires minimal technology leadership bandwidth, which is exactly what you need when you're managing AI transformations, security upgrades, and geopolitical vendor shifts.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">It Aligns With Emerging Technology Deployment:</span></b><span data-contrast="auto"> The work your teams do to implement multiagent systems, build domain-specific models, deploy hybrid computing architectures, and secure AI applications? That's exactly the kind of technical problem-solving that qualifies for R&D credits. As you invest in these Gartner-identified trends, you should simultaneously be capturing the tax benefits.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">It Provides Capital for Strategic Initiatives:</span></b><span data-contrast="auto"> With two-thirds of CIOs needing to justify budgets by linking tech spend to business value, R&D tax credits provide capital that strengthens your position. It's non-dilutive funding that doesn't show up as a budget ask but appears as a return, which resonates with CFOs and boards.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">It Extends Your Runway:</span></b><span data-contrast="auto"> In an environment where teams are stretched thin and economic uncertainty is high, R&D credits provide breathing room. They allow you to pursue the innovation necessary to stay competitive without forcing impossible trade-offs between innovation and operational stability.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">What Qualifying Activities Actually Look Like in 2026</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">Many CTOs and CIOs assume R&D tax credits only apply to hard science or product development companies. That's a costly misconception. Here's what actually qualifies in the context of 2026's technology priorities:</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">AI and Machine Learning Development:</span></b><span data-ccp-props=""> </span></p><ul><li><span data-contrast="auto">Developing or customizing domain-specific language models for your organization</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Building multiagent orchestration systems</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Creating AI security and governance frameworks</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Developing algorithms for preemptive cybersecurity</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Training and fine-tuning models on proprietary data</span><span data-ccp-props=""> </span></li></ul><p><b><span data-contrast="auto">Software and Platform Development:</span></b><span data-ccp-props=""> </span></p><ul><li><span data-contrast="auto">Custom application development that solves technical challenges</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">API development and integration work</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Building purpose-built platforms (one of Info-Tech's key 2026 trends)</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Implementing federated data governance systems</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Service-as-software development</span><span data-ccp-props=""> </span></li></ul><p><b><span data-contrast="auto">Infrastructure and Architecture:</span></b><span data-ccp-props=""> </span></p><ul><li><span data-contrast="auto">Designing and implementing hybrid computing architectures</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Geopatriation initiatives that require technical architecture work</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Building sovereign AI capabilities and infrastructure</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Optimizing edge computing and IoT networks</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Developing resilient supply chain technology solutions</span><span data-ccp-props=""> </span></li></ul><p><b><span data-contrast="auto">Process Innovation:</span></b><span data-ccp-props=""> </span></p><ul><li><span data-contrast="auto">Automating complex business processes through technical solutions</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Developing smart sensing networks with edge AI</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Creating digital provenance systems</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Building integrated organizational resilience platforms</span><span data-ccp-props=""> </span></li></ul><p><span data-contrast="auto">The common thread? Technical uncertainty that requires experimentation, iteration, and systematic problem-solving—exactly the kind of work your teams are doing to meet the 2026 agenda.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">Why Traditional Approaches Fail Technology Leaders</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">The challenge is that most tech leaders either don't pursue R&D credits at all, or pursue them through approaches that create more problems than they solve:</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">The Big Six Accounting Firm Problem:</span></b><span data-contrast="auto"> Traditional accounting firms treat R&D credits as an ancillary service. Their generalist approach misses qualifying activities specific to technology development, their manual processes require extensive team involvement (exactly what you don't have), and their project-based model means the work starts from scratch each year.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">The Tech-Only Platform Problem:</span></b><span data-contrast="auto"> Automated platforms promise easy R&D credits but deliver incomplete results. They miss the nuanced technical activities that technology companies perform, provide inadequate documentation for audit defense, and disappear when you need support navigating IRS challenges.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">The "We'll Do It Ourselves" Problem:</span></b><span data-contrast="auto"> Some CTOs assign R&D credit work to internal finance teams, not realizing the specialized expertise required. This approach typically captures 30-50% of qualifying activities, creates compliance risk, and burns internal bandwidth that should be focused on the 2026 technology agenda.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">The Strategic Approach: Technology + Expertise Without the Overhead</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">Forrester's research emphasizes that volatility will reward leaders who "treat volatility as a feature, not a bug." The same principle applies to R&D tax credits: they should be treated as a permanent, strategic component of your technology funding strategy, not a one-time project.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">The most sophisticated technology leaders are recognizing that R&D credits require a hybrid approach that combines automation with deep tax and technical expertise, but without requiring internal resources or leadership bandwidth:</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Automated Data Collection:</span></b><span data-contrast="auto"> Modern platforms should integrate with your existing systems (JIRA, GitHub, payroll, etc.) to automatically collect qualifying activity data without requiring team time.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Technical Expertise:</span></b><span data-contrast="auto"> The best approaches combine tax specialists with people who actually understand software development, AI/ML work, and infrastructure architecture, while identifying qualifying activities that accountants miss.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Continuous Documentation:</span></b><span data-contrast="auto"> Rather than scrambling at year-end, the right system creates audit-ready documentation throughout the year as work happens, which encapsulates the kind of provenance that Gartner says will be critical by 2029.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Minimal Leadership Involvement:</span></b><span data-contrast="auto"> After initial setup, the process should require no more than a quarterly review, freeing you to focus on multiagent systems, not tax documentation.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">Practical Steps for Technology Leaders</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">Here's how to integrate R&D tax credits into your 2026 technology strategy:</span><span data-ccp-props=""> </span></p><ol><li aria-level="3"><h3><b><span data-contrast="none"> Conduct a Strategic Assessment</span></b></h3></li></ol><p><span data-contrast="auto">Most technology organizations are eligible for significantly more R&D credits than they realize. A proper assessment reviews your technology development activities across software development, AI/ML projects, infrastructure work, and process automation to identify qualifying expenses.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Action:</span></b><span data-contrast="auto"> Schedule a 30-minute assessment to understand your potential annual credit range. This creates a baseline for planning.</span><span data-ccp-props=""> </span></p><ol start="2"><li aria-level="3"><h3><b><span data-contrast="none"> Build It Into Your Annual Planning</span></b></h3></li></ol><p><span data-contrast="auto">With two-thirds of CIOs needing to justify budgets by linking tech spend to business value, R&D credits should be a line item in your financial planning. They provide predictable annual cash flow that supports innovation budgets without tapping traditional financing sources.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Action:</span></b><span data-contrast="auto"> Work with your CFO to model R&D credits as a recurring funding source for strategic technology initiatives.</span><span data-ccp-props=""> </span></p><ol start="3"><li aria-level="3"><h3><b><span data-contrast="none"> Align With Your Technology Roadmap</span></b></h3></li></ol><p><span data-contrast="auto">As you deploy Gartner's 2026 trends (multiagent systems, hybrid computing, AI security platforms, etc.) ensure your R&D credit program captures these qualifying activities in real-time.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Action:</span></b><span data-contrast="auto"> Brief your R&D credit partner on your technology roadmap so they can proactively identify qualifying work.</span><span data-ccp-props=""> </span></p><ol start="4"><li aria-level="3"><h3><b><span data-contrast="none"> Ensure Audit-Proof Documentation</span></b></h3></li></ol><p><span data-contrast="auto">With IT moving beyond project-based digital change to become an orchestrator of enterprise resilience, proper documentation of your R&D activities protects your credits during government reviews without requiring ongoing technology leadership involvement.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Action:</span></b><span data-contrast="auto"> Implement documentation standards that capture technical uncertainty, experimentation, and systematic problem-solving as work happens.</span><span data-ccp-props=""> </span></p><ol start="5"><li aria-level="3"><h3><b><span data-contrast="none"> Structure for Continuous Value</span></b></h3></li></ol><p><span data-contrast="auto">Rather than treating R&D credits as an annual fire drill, structure your program for ongoing optimization. Year-round platform access, quarterly check-ins, and policy updates ensure you're maximizing returns without creating disruption.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Action:</span></b><span data-contrast="auto"> Choose an approach that provides continuous support, not just year-end filing.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">A Perspective From the Field</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">"We're finally seeing technology leaders treat R&D credits strategically rather than as an afterthought," says one tax expert who works exclusively with technology companies. "The CTOs who get this right build it into their annual financial planning just like they would cloud spend or security budgets. It becomes a reliable funding source that lets them be more aggressive with innovation."</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">This shift in mindset from "nice to have" to "strategic imperative" is what separates technology leaders who thrive in 2026 from those who simply survive.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">Ready to Explore How R&D Tax Credits Fit Into Your 2026 Technology Strategy?</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">Boast specializes in helping technology leaders capture R&D tax credits without the typical overhead or team involvement. Our platform combines AI-powered automation with deep technical and tax expertise to maximize your returns while minimizing your team's workload.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">We've helped technology companies secure over $500M in R&D credits—non-dilutive capital that funds innovation, extends runways, and supports exactly the kind of strategic technology initiatives that Gartner identifies as critical for 2026.</span><span data-ccp-props=""> </span></p></div></div></div></div></div><p>The post <a href="https://boast.ai/en-ca/blog/innovation-insights/the-2026-technology-leadership-agenda-how-to-fund-innovation-without-breaking-your-team-or-your-budget/">The 2026 Technology Leadership Agenda: How to Fund Innovation Without Breaking Your Team (Or Your Budget)</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></content:encoded> </item> <item> <title>Navigating the 2026 CFO Agenda: How Smart Finance Leaders Are Finding Growth Capital Without Sacrificing Focus</title> <link>https://boast.ai/en-ca/blog/growth/navigating-the-2026-cfo-agenda-how-smart-finance-leaders-are-finding-growth-capital-without-sacrificing-focus/</link> <dc:creator><![CDATA[Paul Davenport]]></dc:creator> <pubDate>Mon, 27 Oct 2025 19:21:15 +0000</pubDate> <category><![CDATA[Business Growth]]></category> <category><![CDATA[2026]]></category> <category><![CDATA[AI]]></category> <category><![CDATA[CFO]]></category> <category><![CDATA[development]]></category> <category><![CDATA[financial insights]]></category> <category><![CDATA[financial strategy]]></category> <category><![CDATA[Gartner]]></category> <category><![CDATA[ML]]></category> <category><![CDATA[R&D]]></category> <category><![CDATA[research]]></category> <category><![CDATA[talent]]></category> <category><![CDATA[tech]]></category> <category><![CDATA[Workday]]></category> <guid isPermaLink="false">https://boast.ai/en/?p=341239</guid> <description><![CDATA[<p>The CFO role is undergoing its most dramatic transformation in decades. As finance leaders prepare for 2026, new research from Gartner and Workday reveals a profession caught between competing pressures: the need to cut costs while simultaneously funding growth, all while taking on an expanding enterprise-wide remit that extends far beyond traditional finance responsibilities. [...]</p><p>The post <a href="https://boast.ai/en-ca/blog/growth/navigating-the-2026-cfo-agenda-how-smart-finance-leaders-are-finding-growth-capital-without-sacrificing-focus/">Navigating the 2026 CFO Agenda: How Smart Finance Leaders Are Finding Growth Capital Without Sacrificing Focus</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></description> <content:encoded><![CDATA[<div class="fusion-fullwidth fullwidth-box fusion-builder-row-7 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling" style="--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;" ><div class="fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap" style="max-width:1435.2px;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column fusion-builder-column-20 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-text fusion-text-20"><p><span data-contrast="auto">The CFO role is undergoing its most dramatic transformation in decades. As finance leaders prepare for 2026, new research from Gartner and Workday reveals a profession caught between competing pressures: the need to cut costs while simultaneously funding growth, all while taking on an expanding enterprise-wide remit that extends far beyond traditional finance responsibilities.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">For many CFOs, this balancing act feels impossible. But there's a strategic lever that too many finance leaders overlook—one that can materially improve their bottom line without adding to their already overwhelming workload.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">The 2026 Reality: CFOs Face an Impossible Balancing Act</span></b><span data-ccp-props=""> </span></h2><p><a href="https://www.gartner.com/en/finance/trends/finance-top-priorities-for-cfos"><span data-contrast="none">Gartner's latest CFO research</span></a><span data-contrast="auto"> paints a picture of a profession under unprecedented pressure. More than half of CFOs (56%) rank enterprise-wide cost optimization among their top five priorities, with 14% calling it their number-one concern. This focus reflects necessary financial conservatism in an uncertain economic environment, but it comes with a significant challenge.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">At the same time, a plurality of CFOs rank capital allocation for growth as their top priority over everything else. This represents a fundamental tension: How do you simultaneously cut costs and fund the innovation that will drive competitive advantage?</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">The data reveals that CFOs are betting on product-mix optimization and headcount discipline to protect margins, with 42% anticipating AI-driven headcount reductions across support functions. Yet the most cited areas for budget cuts in 2026—including overhead and SG&A functions—are the very departments that support growth initiatives.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">The Expanding CFO Mandate: More Responsibility, Same Resources</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">Making this balancing act even more challenging is the dramatic expansion of the CFO role itself. According to Gartner, 76% of CFOs now own or co-own enterprise data and analytics strategy. </span><a href="https://www.workday.com/en-us/perspectives/finance/2025/10/cfo-role-evolution.html"><span data-contrast="none">Workday's research identifies four emerging pillars</span></a><span data-contrast="auto"> of CFO responsibility that extend well beyond traditional finance:</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">The Technology Architect:</span></b><span data-contrast="auto"> CFOs are now leading digital transformation initiatives, with 58% of finance teams deploying AI in pilot or operational phases. Yet only 14% report significant benefits from these investments, highlighting the gap between ambition and execution.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">The Data Strategist:</span></b><span data-contrast="auto"> Finance leaders must maximize data quality across the enterprise and anchor analytics initiatives to business outcomes, which is a role that requires technical expertise many CFOs are still building.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">The Talent Developer:</span></b><span data-contrast="auto"> With nearly three-quarters of CFOs citing lack of team skills as a critical barrier to AI progress, finance leaders must simultaneously drive transformation while upskilling their teams.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">The Enterprise-Wide Leader:</span></b><span data-contrast="auto"> The traditional walls around finance are crumbling. CFOs now work hand-in-hand with IT, HR, and operations leaders to drive company-wide transformation, while managing expanding risk portfolios that include cybersecurity, geopolitical instability, and ESG reporting.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">This expanded mandate means CFOs have less time, not more, to focus on traditional financial optimization. As one finance executive noted in Gartner's research, "I am definitely seeing the role of the CFO expanding post-pandemic into tactical areas such as procurement and supply chain, strategic areas, and investor relations. CFOs are getting more involved in enterprise-wide change and not just transforming finance."</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">The Hidden Solution: Non-Dilutive Capital That Doesn't Require CFO Bandwidth</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">Here's where smart CFOs are finding an advantage: Government-backed R&D tax credits and incentive programs represent one of the most underutilized sources of capital available to innovative companies. These are not loans or equity investments, but </span><b><span data-contrast="auto">cash returns and credits based on R&D activities companies are already performing.</span></b><span data-ccp-props=""> </span></p><p><span data-contrast="auto">For CFOs navigating the 2026 agenda, R&D tax credits offer a rare trifecta of benefits:</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Capital Without Dilution:</span></b><span data-contrast="auto"> Unlike venture funding or traditional financing, R&D tax credits provide non-dilutive capital that directly improves cash flow and strengthens the balance sheet. This is precisely what CFOs need while pursuing "capital activism" strategies that Gartner identifies as crucial for profitable growth.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Cost Optimization Through Recovery:</span></b><span data-contrast="auto"> Rather than cutting into capabilities that drive differentiation, R&D tax credits allow CFOs to recover costs already incurred on innovation activities. This aligns perfectly with Gartner's guidance that CFOs should "cultivate a cost-conscious culture rooted in transparency, accountability and financial acumen" while protecting investments in strategic differentiators.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Minimal Executive Bandwidth Required:</span></b><span data-contrast="auto"> When structured correctly with the right partners, R&D tax credit programs require minimal CFO attention; a critical consideration given the expanding mandate described by Workday's research. As Gartner notes, "relentless prioritization, time management and delegation will prove critical to CFO effectiveness" as responsibilities continue to grow.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">Why Traditional Approaches Fall Short</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">The challenge is that traditional approaches to R&D tax credits often fail CFOs in exactly the ways they can least afford in 2026:</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Big Six accounting firms</span></b><span data-contrast="auto"> treat R&D credits as a line item in their broad service portfolio, lacking the specialized focus needed to maximize returns. Their project-based, manual processes are slow and resource-intensive, which is precisely what CFOs don't need when they're already stretched thin managing digital transformation, AI deployment, and enterprise-wide strategy.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Tech-only platforms</span></b><span data-contrast="auto"> promise automation but deliver incomplete results. They miss qualifying activities, provide shallow documentation that crumbles under audit scrutiny, and disappear when the IRS comes calling. For CFOs who are now stewards of enterprise-wide risk management, inadequate audit protection is an unacceptable vulnerability.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">The Strategic Approach: Technology + Expertise Without the Overhead</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">The most sophisticated CFOs are recognizing that R&D tax credits require a hybrid approach that combines cutting-edge automation with deep specialized expertise, but without requiring internal resources or executive bandwidth.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">This aligns with Gartner's finding that successful CFOs "strike a careful balance between cost reduction and competitive differentiation." R&D tax credits, when managed strategically, represent found money that supports innovation without the typical trade-offs.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">Consider the strategic value: According to industry data, companies working with specialized R&D tax credit providers see returns 2-3x higher than those using traditional accounting firms, while processing claims 75% faster and maintaining stronger audit defense. More importantly, these engagements are designed to be turnkey—the kind of "set it and forget it" approach that frees CFO bandwidth for higher-priority transformation work.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">Practical Steps for 2026: Building R&D Credits Into Your Financial Strategy</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">For CFOs preparing their 2026 strategy, here are practical ways to integrate R&D tax credits into your broader agenda:</span><span data-ccp-props=""> </span></p><ol><li><b><span data-contrast="auto"> Conduct a Strategic Assessment</span></b></li></ol><p><span data-contrast="auto">Most companies are eligible for significantly more R&D credits than they're currently claiming. A proper assessment identifies qualifying activities across product development, process improvements, and technical problem-solving, often revealing substantial opportunities in engineering, software development, and manufacturing operations.</span><span data-ccp-props=""> </span></p><ol start="2"><li><b><span data-contrast="auto"> Build It Into Your Capital Strategy</span></b></li></ol><p><span data-contrast="auto">Gartner emphasizes that CFOs must "become capital activists" and "evaluate multiple sources of nontraditional funding." R&D tax credits should be a permanent line item in your capital planning, providing predictable annual cash flow that supports innovation budgets without tapping traditional financing sources.</span><span data-ccp-props=""> </span></p><ol start="3"><li><b><span data-contrast="auto"> Ensure Audit-Proof Documentation</span></b></li></ol><p><span data-contrast="auto">With the CFO's expanding role in enterprise risk management, inadequate R&D credit documentation represents an unacceptable vulnerability. The right approach creates a comprehensive system of record from day one. This is the kind of "bulletproof" documentation that protects your claims during government reviews without requiring ongoing CFO involvement.</span><span data-ccp-props=""> </span></p><ol start="4"><li><b><span data-contrast="auto"> Integrate With Your AI and Technology Roadmap</span></b></li></ol><p><span data-contrast="auto">As your organization deploys AI and automation (which 58% of finance teams are already doing), ensure your R&D credit program captures these qualifying activities. Software development, algorithm refinement, and technical problem-solving in AI deployment often represent significant qualifying expenses.</span><span data-ccp-props=""> </span></p><ol start="5"><li><b><span data-contrast="auto"> Structure for Continuous Value</span></b></li></ol><p><span data-contrast="auto">Rather than treating R&D credits as a one-time project, structure your program for ongoing optimization. Year-round platform access, regular policy updates, and strategic planning ensure you're maximizing returns without creating periodic fire drills that distract from core priorities.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">A Real-World Perspective</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">"I just wanted to fire over a note to mention that the claim formation process was great and a breeze in comparison to last year," shared one finance leader who switched from a traditional accounting partner to a specialized approach. "I have a lot of confidence in the claim that's being submitted."</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">This sentiment reflects what many CFOs are discovering: The right R&D tax credit strategy actually reduces complexity rather than adding to it, while delivering material financial impact.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">The Bottom Line for 2026</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">As you prepare your agenda for 2026, Gartner's research offers clear guidance: CFOs must balance cost discipline with strategic growth investment, all while managing an expanding enterprise-wide mandate that includes technology transformation, data strategy, talent development, and risk management.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">In this environment, R&D tax credits represent a strategic no-brainer: Non-dilutive capital that strengthens your balance sheet, supports innovation, and requires minimal executive bandwidth. The question isn't whether to pursue R&D credits, but whether you're capturing their full value without adding to your already overwhelming workload.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">For CFOs committed to the "Deliver Results and Promises" ethos while maintaining "Bias for Action," R&D tax credits offer a rare opportunity: material financial impact without the typical trade-offs. It's found money that supports exactly the kind of strategic investment Gartner identifies as crucial for 2026 success, all while freeing your bandwidth for the higher-order transformation work that only you can lead.</span><span data-ccp-props=""> </span></p></div></div></div></div></div><p>The post <a href="https://boast.ai/en-ca/blog/growth/navigating-the-2026-cfo-agenda-how-smart-finance-leaders-are-finding-growth-capital-without-sacrificing-focus/">Navigating the 2026 CFO Agenda: How Smart Finance Leaders Are Finding Growth Capital Without Sacrificing Focus</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></content:encoded> </item> <item> <title>From Research Lab to Real-World Impact: How VizworX Bridges Advanced Tech and Business Solutions</title> <link>https://boast.ai/en-ca/resources/podcasts/from-research-lab-to-real-world-impact-how-vizworx-bridges-advanced-tech-and-business-solutions/</link> <dc:creator><![CDATA[Paul Davenport]]></dc:creator> <pubDate>Mon, 27 Oct 2025 12:31:28 +0000</pubDate> <category><![CDATA[Podcasts]]></category> <category><![CDATA[development shop]]></category> <category><![CDATA[podcast]]></category> <category><![CDATA[R&D]]></category> <category><![CDATA[research]]></category> <category><![CDATA[sr&ed]]></category> <category><![CDATA[tax credits]]></category> <category><![CDATA[VizworX]]></category> <category><![CDATA[What The Tech]]></category> <guid isPermaLink="false">https://boast.ai/en/?p=341230</guid> <description><![CDATA[<p>In the latest episode of What the Tech, we sat down with Steven Vi, Lead Solutions Engineer at VizworX Inc., a Calgary-based custom software development company that's transforming how businesses leverage cutting-edge technologies like AR, VR, AI, IoT, and geospatial data mapping to solve complex challenges. Steven's journey from heavy R&D work at the [...]</p><p>The post <a href="https://boast.ai/en-ca/resources/podcasts/from-research-lab-to-real-world-impact-how-vizworx-bridges-advanced-tech-and-business-solutions/">From Research Lab to Real-World Impact: How VizworX Bridges Advanced Tech and Business Solutions</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></description> <content:encoded><![CDATA[<div class="fusion-fullwidth fullwidth-box fusion-builder-row-8 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling" style="--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;" ><div class="fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap" style="max-width:1435.2px;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column fusion-builder-column-21 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><iframe src="https://www.buzzsprout.com/2167365/episodes/18080813-exploring-the-future-of-tech-with-steven-vi-of-vizworx-inc?client_source=small_player&iframe=true" loading="lazy" width="100%" height="200" frameborder="0" scrolling="no" title='What The Tech?, "Exploring the Future of Tech" with Steven Vi of VizworX Inc.'></iframe><div class="fusion-text fusion-text-21"><p>In the latest episode of What the Tech, we sat down with <a href="https://www.linkedin.com/in/steven-vi/" target="_blank" rel="noopener noreferrer">Steven Vi</a>, Lead Solutions Engineer at <a href="https://vizworx.com/">VizworX Inc.</a>, a Calgary-based custom software development company that’s transforming how businesses leverage cutting-edge technologies like AR, VR, AI, IoT, and geospatial data mapping to solve complex challenges.</p><p>Steven’s journey from heavy R&D work at the University of Calgary to leading cross-functional teams at VizworX offers a fascinating glimpse into how academic research translates into practical business applications. His unique position as a “technical bridge” between technology and business problems provides invaluable insights for anyone working in innovation-driven industries.</p></div><div class="fusion-video fusion-youtube" style="--awb-max-width:600px;--awb-max-height:360px;"><div class="video-shortcode"><div class="fluid-width-video-wrapper" style="padding-top:60%;" ><iframe title="YouTube video player 6" src="https://www.youtube.com/embed/y6_rVM-UO6I?wmode=transparent&autoplay=0" width="600" height="360" allowfullscreen allow="autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture;"></iframe></div></div></div><div class="fusion-text fusion-text-22"><h2 id="toc_The_Evolution_from_RD_to_Applied_Solutions" data-fontsize="36" style="--fontSize: 36; line-height: 1.2;" data-lineheight="43.2px" class="fusion-responsive-typography-calculated">The Evolution from R&D to Applied Solutions</h2><p>Steven’s background highlights an important truth about innovation: the best solutions come from understanding both the theoretical foundations and the practical applications. As he explains, his time in R&D at the University of Calgary gave him deep technical expertise, but his evolution at VizworX taught him something equally crucial: <i>It’s not just about building, it’s about understanding what you’re building and why.</i></p><p>“It’s been this kind of evolution of getting my hands wet, sitting down and writing code to, okay, what am I building and how does that solve [problems]? That’s where I’m at today, really part of that technical bridge.”</p><p>This perspective is particularly relevant for companies pursuing R&D tax credits. The Canadian SR&ED program recognizes three pillars: basic research, applied research, and experimental development. Understanding how these categories work together (rather than competing with each other) is essential for maximizing innovation incentives.</p><h2 id="toc_Breaking_Down_the_Basic_vs_Applied_Research_Divide" data-fontsize="36" style="--fontSize: 36; line-height: 1.2;" data-lineheight="43.2px" class="fusion-responsive-typography-calculated">Breaking Down the Basic vs. Applied Research Divide</h2><p>One of the most valuable discussions in the episode centers on the relationship between basic and applied research. Steven points out that while university research focuses on understanding core fundamentals without the “cloud” of immediate business applications, the ultimate goal is always impact.</p><p>The key insight? Research from 20 years ago often becomes today’s breakthrough application. As Steven notes, timing and market readiness play crucial roles in when academic research transitions to mainstream business adoption.</p><p><strong>For companies working on SR&ED claims,</strong> this highlights the importance of conducting thorough literature reviews and understanding the foundational research before diving into experimental development. The CRA looks for this baseline understanding when evaluating the “technological uncertainty” requirement for SR&ED eligibility.</p><h2 id="toc_What_Makes_VizworXs_Approach_Unique" data-fontsize="36" style="--fontSize: 36; line-height: 1.2;" data-lineheight="43.2px" class="fusion-responsive-typography-calculated">What Makes VizworX’s Approach Unique</h2><p>VizworX specializes in providing custom software solutions that tackle complex data challenges through advanced visualization technologies. Their work spans:</p><ul><li><strong>Custom AR/VR solutions for distributed command centers</strong></li><li><strong>Geospatial data mapping and 3D visualization</strong></li><li><strong>IoT integration and biometric evaluation systems</strong></li><li><strong>Emergency response planning tools</strong></li></ul><p>One standout example Steven discusses is their Virtual Operations Environment: A portable VR-based command center that allows distributed teams to collaborate on 3D data in real-time, whether planning emergency responses or coordinating field operations.</p><h3 data-fontsize="24" style="--fontSize: 24; line-height: 1.3;" data-lineheight="31.2px" class="fusion-responsive-typography-calculated">The Power of 3D Data Visualization</h3><p>As Steven explains, VR isn’t just about “screens on your head”—it’s about creating natural 3D environments that help teams better understand complex geospatial data and make better decisions. The technology enables collaboration across distributed teams while providing intuitive ways to interact with three-dimensional datasets that would be difficult to comprehend on traditional 2D screens.</p><p>“We find a lot of times we’re dealing with data that is 3D… You naturally are able to better understand the environment around you and the visualization and going back to what we do—understanding your data.”</p><h2 id="toc_Funding_Innovation_The_SRED_Advantage" data-fontsize="36" style="--fontSize: 36; line-height: 1.2;" data-lineheight="43.2px" class="fusion-responsive-typography-calculated">Funding Innovation: The SR&ED Advantage</h2><p>When it comes to funding their R&D efforts, VizworX takes a strategic, multi-pronged approach:</p><ul><li>Custom client solutions provide baseline project funding</li><li>Strategic partnerships with companies that need technical expertise</li><li>Government grants and SR&ED tax credits to offset the inherent risk in R&D</li></ul><p>Steven emphasizes that working with Boast has been “amazing” in helping VizworX navigate SR&ED claims and maximize their government funding. This partnership allows their team to stay focused on what they do best—solving complex technical problems—while ensuring they capture the full value of their R&D investments.</p><p>“We use these grants to figure out the next steps because part of this is there’s always a bit of risk… We work with clients who are happy to fund and they see the opportunity there, but working with those and ensuring that we are making the most of these government grants to help us move things along.”</p><h2 id="toc_Science_Fiction_Meets_Business_Reality" data-fontsize="36" style="--fontSize: 36; line-height: 1.2;" data-lineheight="43.2px" class="fusion-responsive-typography-calculated">Science Fiction Meets Business Reality</h2><p>One of the most engaging moments in the conversation comes when discussing how science fiction inspires real innovation. Steven acknowledges that technologies like 3D holographic map tables (familiar from sci-fi movies) resonate because they solve genuine problems.</p><p>However, he’s quick to ground this enthusiasm in business reality: “When you deal with advanced technology, science fiction is not too far off. Of course, we always need to ground ourselves… It’s about the business problem, not the technology.”</p><p><strong>This balance between vision and pragmatism is essential for successful R&D.</strong> The best innovations solve real problems with cutting-edge technology, rather than implementing technology for its own sake.</p><h2 id="toc_Key_Takeaways_for_InnovationDriven_Companies" data-fontsize="36" style="--fontSize: 36; line-height: 1.2;" data-lineheight="43.2px" class="fusion-responsive-typography-calculated">Key Takeaways for Innovation-Driven Companies</h2><p>Whether you’re in software development, manufacturing, or any innovation-intensive industry, Steven’s insights offer valuable lessons:</p><ul><li><strong>Bridge the gap between technical expertise and business value:</strong> Understanding both sides leads to better solutions</li><li><strong>Don’t skip the foundational research:</strong> Basic research from years ago might be the key to solving today’s problems</li><li><strong>Stay problem-focused, not technology-focused:</strong> The coolest tech means nothing without a real problem to solve</li><li><strong>Leverage every funding avenue available:</strong> SR&ED credits, grants, and strategic partnerships reduce R&D risk</li><li><strong>Partner with experts in areas outside your core competency:</strong> Whether it’s tax credits or technical development, strategic partnerships accelerate growth</li></ul><h2 id="toc_Whats_Next_for_VizworX" data-fontsize="36" style="--fontSize: 36; line-height: 1.2;" data-lineheight="43.2px" class="fusion-responsive-typography-calculated">What’s Next for VizworX?</h2><p>When asked about future plans, Steven kept things appropriately open-ended, which is a necessity when working on the cutting edge of technology. The team continues to build out their Virtual Operations Environment product while remaining nimble enough to tackle new challenges as they emerge.</p><p>As Steven puts it: “The world’s moving, technology is moving… I can’t give you the full what’s next because I know the moment I say something, something else is gonna come up. But for us, that’s the fun of it.”</p><p>That spirit of adaptability and excitement about solving new problems is what makes VizworX and companies like them so valuable to the innovation ecosystem.</p><h2 id="toc_Listen_to_the_Full_Episode" data-fontsize="36" style="--fontSize: 36; line-height: 1.2;" data-lineheight="43.2px" class="fusion-responsive-typography-calculated">Listen to the Full Episode</h2><p>Want to hear more about Steven’s journey, the technical details of VizworX’s VR solutions, and insights on bridging academic research with business applications? <a href="https://youtu.be/y6_rVM-UO6I">Listen to the full episode of What the Tech from Boast</a>.</p><p><strong>Key Topics Discussed:</strong></p><ul><li>The evolution from university R&D to commercial software development</li><li>Understanding basic vs. applied research in the context of SR&ED</li><li>How VR and 3D visualization solve real business problems</li><li>Strategic approaches to funding innovation through grants and tax credits</li><li>The importance of collaboration between technical experts and business partners</li></ul><p><strong>About What the Tech from Boast</strong></p><p>What the Tech features conversations with brilliant minds behind new and exciting tech initiatives, exploring what it takes to tackle technological uncertainty and change the world. Hosted by Paul Davenport, Boast’s resident tech journalist and Head of Content.</p><p><strong>Learn More About R&D Tax Credits</strong></p><p>If you’re working on innovation like VizworX and want to maximize your R&D funding, Boast can help. Our platform and expert team make it easy to claim Canadian SR&ED tax credits and US R&D tax credits, so you can focus on what you do best—driving innovation.</p></div></div></div></div></div><p>The post <a href="https://boast.ai/en-ca/resources/podcasts/from-research-lab-to-real-world-impact-how-vizworx-bridges-advanced-tech-and-business-solutions/">From Research Lab to Real-World Impact: How VizworX Bridges Advanced Tech and Business Solutions</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></content:encoded> </item> <item> <title>The $17.6 Trillion Climate Innovation Opportunity: How R&D Tax Credits Can Fuel Your Sustainability Goals</title> <link>https://boast.ai/en-ca/blog/innovation-insights/the-17-6-trillion-climate-innovation-opportunity-how-rd-tax-credits-can-fuel-your-sustainability-goals/</link> <dc:creator><![CDATA[Paul Davenport]]></dc:creator> <pubDate>Thu, 23 Oct 2025 12:29:40 +0000</pubDate> <category><![CDATA[Innovation Insights]]></category> <category><![CDATA[climate]]></category> <category><![CDATA[climate tech]]></category> <category><![CDATA[innovation]]></category> <category><![CDATA[sustainability]]></category> <guid isPermaLink="false">https://boast.ai/en/?p=341212</guid> <description><![CDATA[<p>Climate action isn't just good for the planet: It's increasingly good for business. According to CDP's groundbreaking 2025 Disclosure Dividend report, companies that measure and manage their environmental risks are unlocking massive financial returns. In fact, companies that identified environmental opportunities unlocked a staggering $4.4 trillion in opportunity value in 2024 alone, with another $13.2 [...]</p><p>The post <a href="https://boast.ai/en-ca/blog/innovation-insights/the-17-6-trillion-climate-innovation-opportunity-how-rd-tax-credits-can-fuel-your-sustainability-goals/">The $17.6 Trillion Climate Innovation Opportunity: How R&D Tax Credits Can Fuel Your Sustainability Goals</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></description> <content:encoded><![CDATA[<div class="fusion-fullwidth fullwidth-box fusion-builder-row-9 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling" style="--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;" ><div class="fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap" style="max-width:1435.2px;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column fusion-builder-column-22 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-text fusion-text-23"><p><span data-contrast="auto">Climate action isn't just good for the planet: It's increasingly good for business. According to </span><a href="https://www.cdp.net/en/insights/disclosure-dividend-2025"><span data-contrast="none">CDP's groundbreaking 2025 Disclosure Dividend report</span></a><span data-contrast="auto">, companies that measure and manage their environmental risks are unlocking massive financial returns. In fact, companies that identified environmental opportunities unlocked a staggering $4.4 trillion in opportunity value in 2024 alone, with another $13.2 trillion in potential upside yet to be realized.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">But here's the kicker: Every $1 spent on addressing physical climate risks could deliver a return of up to $21 for some firms, with an average return of up to $7. That's not just a disclosure dividend; </span><i><span data-contrast="auto">it's a climate innovation goldmine</span></i><span data-contrast="auto">.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">For companies developing the technologies that will power our clean energy future, there's another piece of good news hiding in plain sight: The R&D tax credits that can help fund this critical work.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">The Climate Innovation Imperative</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">The numbers paint a stark picture of both risk and opportunity. Environmental risk is financial risk, and the costs are accelerating. Ignoring the risks will cost the global economy up to US$38 trillion by 2050, which is more than a third of projected global GDP.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">Companies are already feeling the pinch. Cocoa prices have hit record highs due to </span><a href="https://finance.yahoo.com/news/weather-concerns-west-africa-boost-160734821.html?guccounter=1&guce_referrer=aHR0cHM6Ly93d3cuZ29vZ2xlLmNvbS8&guce_referrer_sig=AQAAAEqBXvyMYT9VBicnNoYkxdH6tTu7EY01ulq-oGSiiuq1IpdwYr5zyyxq8IPmp_k1NA2c1YQq4nY-GknpDaUYl7ZSfzXnqcgGIqm0QPjglXxH2L_nPERyizG8mLyG20gplpgeVRvNhxep0jA_soz42fmPa7BVSoDRf-zQTUPTVWOP"><span data-contrast="none">extreme weather in West Africa</span></a><span data-contrast="auto">, which is home to 80% of the world's total cocoa output. In Taiwan, </span><a href="https://thediplomat.com/2024/09/how-water-scarcity-threatens-taiwans-semiconductor-industry/"><span data-contrast="none">droughts have shuttered semiconductor plants</span></a><span data-contrast="auto"> and forced companies to bring in water on trucks. Insurance premiums in the United States have </span><a href="https://yaleclimateconnections.org/2025/01/nobodys-insurance-rates-are-safe-from-climate-change/"><span data-contrast="none">doubled since 2017 due to huge increases in climate-related disaster spending</span></a><span data-contrast="auto"> and federal aid.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">But smart companies aren't just managing climate risks but innovating their way to new opportunities. And that's where R&D tax credits come in.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">Where Innovation Meets Incentives</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">The beauty of climate innovation is that it often qualifies for substantial R&D tax credit benefits. Whether you're developing next-generation battery technology, creating more efficient solar panels, or designing smart grid systems, your climate-focused R&D activities could be eligible for significant tax savings.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">Here's what climate innovators should know about R&D tax credits:</span><span data-ccp-props=""> </span></p><h3 aria-level="3"><b><span data-contrast="none">The Four-Part Qualifying Test</span></b><span data-ccp-props=""> </span></h3><p><span data-contrast="auto">Your climate innovation projects likely qualify if they meet these criteria:</span><span data-ccp-props=""> </span></p><ol><li><b><span data-contrast="auto">Purpose</span></b><span data-contrast="auto">: You're creating or improving products, processes, or techniques related to sustainability, energy efficiency, or emissions reduction</span><span data-ccp-props=""> </span></li><li><b><span data-contrast="auto">Technical nature</span></b><span data-contrast="auto">: The work involves engineering, chemistry, physics, or other hard sciences</span><span data-ccp-props=""> </span></li><li><b><span data-contrast="auto">Uncertainty elimination</span></b><span data-contrast="auto">: You're working to resolve technical challenges or unknowns</span><span data-ccp-props=""> </span></li><li><b><span data-contrast="auto">Experimentation process</span></b><span data-contrast="auto">: Your team is testing, modeling, or prototyping solutions</span><span data-ccp-props=""> </span></li></ol><h3 aria-level="3"><b><span data-contrast="none">Climate Innovation That Often Qualifies</span></b><span data-ccp-props=""> </span></h3><p><span data-contrast="auto">The opportunities are broader than many companies realize:</span><span data-ccp-props=""> </span></p><ul><li><b><span data-contrast="auto">Clean energy technologies</span></b><span data-contrast="auto">: Solar panel efficiency improvements, wind turbine design optimization, and energy storage solutions</span><span data-ccp-props=""> </span></li><li><b><span data-contrast="auto">Carbon capture and reduction</span></b><span data-contrast="auto">: Developing tech to capture carbon emissions or reduce greenhouse gases is vital. These projects are crucial for fighting climate change and qualify for R&D tax credits</span><span data-ccp-props=""> </span></li><li><b><span data-contrast="auto">Smart grid technology</span></b><span data-contrast="auto">: Innovations that improve the reliability and efficiency of electrical grids qualify. Integrating renewables into the grid is a key part of this</span><span data-ccp-props=""> </span></li><li><b><span data-contrast="auto">Sustainable materials</span></b><span data-contrast="auto">: Research into eco-friendly alternatives for manufacturing, construction, or packaging</span><span data-ccp-props=""> </span></li><li><b><span data-contrast="auto">Environmental cleanup tech</span></b><span data-contrast="auto">: Developing new water purifiers or air pollution controls qualifies. Both new tech and major improvements to existing systems count</span><span data-ccp-props=""> </span></li><li><b><span data-contrast="auto">Green building innovations</span></b><span data-contrast="auto">: Energy-efficient HVAC systems, smart building controls, and sustainable construction materials</span><span data-ccp-props=""> </span></li></ul><h2 aria-level="2"><b><span data-contrast="none">Maximizing Your Climate R&D Credits</span></b><span data-ccp-props=""> </span></h2><h3 aria-level="3"><b><span data-contrast="none">United States: Federal and State Opportunities</span></b><span data-ccp-props=""> </span></h3><p><span data-contrast="auto">The federal R&D tax credit can provide up to a 20% credit on qualifying expenses, including employee wages, supplies, contract research, and patent costs. But the benefits don't stop there, as many states offer additional R&D incentives that can stack with federal benefits.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">The Inflation Reduction Act has also </span><a href="https://boast.ai/blog/rd/tax-credit-opportunities-offered-by-the-new-u-s-inflation-reduction-act/"><span data-contrast="none">created additional opportunities</span></a><span data-contrast="auto">, increasing the maximum credit amount for </span><a href="https://www.catf.us/resource/carbon-capture-inflation-reduction-act/"><span data-contrast="none">capturing and sequestering carbon oxide</span></a><span data-contrast="auto"> from $50 per metric ton to $85 per metric ton (and $180 per metric ton for carbon dioxide captured using direct air capture technology). For companies working on carbon capture technologies, this represents a significant boost to the financial case for innovation.</span><span data-ccp-props=""> </span></p><h3 aria-level="3"><b><span data-contrast="none">Canada: SR&ED and Beyond</span></b><span data-ccp-props=""> </span></h3><p><span data-contrast="auto">Canada's Scientific Research and Experimental Development (SR&ED) program is particularly generous for climate innovation. The program provides:</span><span data-ccp-props=""> </span></p><ul><li><span data-contrast="auto">Up to 35% refundable tax credits for eligible small businesses</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Up to 15% non-refundable tax credits for larger companies</span><span data-ccp-props=""> </span></li><li><span data-contrast="auto">Enhanced rates for Canadian-controlled private corporations</span><span data-ccp-props=""> </span></li></ul><p><span data-contrast="auto">Canadian companies are already seeing the climate opportunity: Based on median values, Canadian firms identified $72 million in potential gains per company from environmental opportunities, which is among the highest globally.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">Beyond the Credits: Building Climate Resilience</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">The CDP report reveals that successful climate action goes beyond individual projects, requiring systematic thinking. Over 90% of large corporates already have a process for identifying and assessing their environmental dependencies, impacts, risks and opportunities, or intend to do so within the next two years.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">Here's how leading companies are approaching climate innovation:</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Supply Chain Integration</span></b><span data-contrast="auto">: 75% of a company's emissions come from its suppliers, on average. Companies like Cellnex are using financial incentives to engage suppliers in climate action, with suppliers offered financial incentives being 52% more likely to cut their emissions compared to training.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Strategic Investment Planning</span></b><span data-contrast="auto">: A median $33.1 million worth of opportunities per company could await firms that take environmental action, for just $4.6 million in costs to realize them. Smart companies are using R&D credits to reduce those costs even further.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Long-term Vision</span></b><span data-contrast="auto">: Despite significant opportunities in the green economy, over half of companies do not offer low-carbon or low-water impact goods and services. This represents a massive first-mover advantage for companies willing to invest in climate innovation today.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">The Boast Advantage: Turning Climate Innovation into Tax Savings</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">At Boast, we've seen firsthand how R&D tax credits can accelerate climate innovation. Our clients in the clean technology sector regularly recover 15-30% of their R&D investments through strategic credit optimization. That's money that can be reinvested into the next breakthrough technology or scaled into commercial deployment.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">Here's how we help climate innovators maximize their returns:</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Comprehensive Activity Identification</span></b><span data-contrast="auto">: We work with your technical teams to identify all qualifying R&D activities, from early-stage research through prototype development and process optimization.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Cross-Border Optimization</span></b><span data-contrast="auto">: For companies operating in both the US and Canada, we ensure you're maximizing credits in both jurisdictions while avoiding double-dipping issues.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Strategic Planning</span></b><span data-contrast="auto">: We help you structure your R&D activities to optimize credit eligibility while supporting your technical goals.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Documentation Excellence</span></b><span data-contrast="auto">: We ensure your credit claims are audit-ready with detailed technical documentation that clearly demonstrates the innovation and uncertainty resolution involved.</span><span data-ccp-props=""> </span></p><h2 aria-level="2"><b><span data-contrast="none">The Climate Innovation Imperative</span></b><span data-ccp-props=""> </span></h2><p><span data-contrast="auto">The window for climate action is narrowing, but the business case has never been stronger. Companies that proactively act on environmental risks and opportunities are now seeing substantial financial rewards.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">For companies driving climate innovation, R&D tax credits aren't just a nice-to-have, but a strategic tool for accelerating the transition to a clean energy economy while building competitive advantage.</span><span data-ccp-props=""> </span></p><p><span data-contrast="auto">The question isn't whether your climate innovation work qualifies for R&D credits. It's whether you're claiming everything you're entitled to.</span><span data-ccp-props=""> </span></p><p><b><span data-contrast="auto">Ready to turn your climate innovation into tax savings?</span></b><span data-contrast="auto"> Contact Boast today to discover how much your sustainability R&D could be worth. With the right strategy, your path to net-zero could also be your path to significant tax relief.</span><span data-ccp-props=""> </span></p></div></div></div></div></div><p>The post <a href="https://boast.ai/en-ca/blog/innovation-insights/the-17-6-trillion-climate-innovation-opportunity-how-rd-tax-credits-can-fuel-your-sustainability-goals/">The $17.6 Trillion Climate Innovation Opportunity: How R&D Tax Credits Can Fuel Your Sustainability Goals</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></content:encoded> </item> <item> <title>Quebec’s AI Tax Credit Revolution: Your Complete Guide to the CDAE-IA Transformation</title> <link>https://boast.ai/en-ca/blog/sr-ed/quebecs-ai-tax-credit-revolution-your-complete-guide-to-the-cdae-ia-transformation/</link> <dc:creator><![CDATA[Paul Davenport]]></dc:creator> <pubDate>Mon, 20 Oct 2025 15:59:53 +0000</pubDate> <category><![CDATA[SR&ED]]></category> <category><![CDATA[CDAE]]></category> <category><![CDATA[CDAEIE]]></category> <category><![CDATA[development]]></category> <category><![CDATA[montreal]]></category> <category><![CDATA[qualification]]></category> <category><![CDATA[Quebec]]></category> <category><![CDATA[R&D]]></category> <category><![CDATA[research]]></category> <category><![CDATA[tax credits]]></category> <category><![CDATA[webinar]]></category> <guid isPermaLink="false">https://boast.ai/en/?p=341195</guid> <description><![CDATA[<p>Quebec just made a historic $271.5 million commitment to AI innovation, and it's fundamentally changing how the province supports tech companies. On October 16, our Quebec-based specialist Joshua Martin joined me to break down what this means for your business and how to capitalize on this unprecedented opportunity. If you missed our live webinar, [...]</p><p>The post <a href="https://boast.ai/en-ca/blog/sr-ed/quebecs-ai-tax-credit-revolution-your-complete-guide-to-the-cdae-ia-transformation/">Quebec’s AI Tax Credit Revolution: Your Complete Guide to the CDAE-IA Transformation</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></description> <content:encoded><![CDATA[<div class="fusion-fullwidth fullwidth-box fusion-builder-row-10 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling" style="--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;" ><div class="fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap" style="max-width:1435.2px;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column fusion-builder-column-23 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-text fusion-text-24"><p>Quebec just made a historic $271.5 million commitment to AI innovation, and it’s fundamentally changing how the province supports tech companies. On October 16, our Quebec-based specialist Joshua Martin joined me to break down what this means for your business and how to capitalize on this unprecedented opportunity.</p><p>If you missed our live webinar, don’t worry. We’ve distilled the key insights below, and you can watch the full recording to dive deeper into the strategies that matter most for your company.</p><h2>The Biggest Provincial Funding Shift in Over a Decade</h2><p>Starting in 2026, Quebec’s familiar CDAE (e-Business Tax Credit) program transforms into CDAE-IA, with an exclusive focus on AI integration. This isn’t just a name change; it’s a complete strategic repositioning that creates both significant opportunities and challenges for Quebec tech companies.</p><p>As Joshua explained during our session, “CDAE was initially conceived in the nineties to support the adoption of e-business, IT infrastructure—almost think of it like the first wave of the internet. Fast forward to today, Quebec wants to shift this program towards the adoption of AI, which is another fundamental revolution.”</p></div><div class="fusion-video fusion-youtube" style="--awb-max-width:600px;--awb-max-height:360px;"><div class="video-shortcode"><div class="fluid-width-video-wrapper" style="padding-top:60%;" ><iframe title="YouTube video player 7" src="https://www.youtube.com/embed/BAr70quPqv4?wmode=transparent&autoplay=0" width="600" height="360" allowfullscreen allow="autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture;"></iframe></div></div></div><div class="fusion-text fusion-text-25"><h2>Who Wins with CDAE-IA?</h2><p>The transformation opens doors for several key groups:</p><h3>AI-Native Companies</h3><p>If you’re building AI-first solutions, this program was designed for you. The CDAE-IA program comes with exclusive focus on AI integration, creating unprecedented opportunities for AI-native companies. You can now stack CDAE-IA with SR&ED and other federal programs to dramatically increase your non-dilutive funding.</p><h3>Traditional Software Companies</h3><p>Don’t panic if you’ve been claiming CDAE for years. The key is understanding how AI already plays a role in your development process and documenting it properly. Many traditional software companies are already using AI tools, developing predictive algorithms, or incorporating automation. The transition simply requires highlighting these activities strategically and embracing further adoption.</p><h3>Data Processing & Hosting Providers</h3><p>This is a game-changer. Under the new CDAE-IA program, the threshold for data processing and hosting revenues has been significantly increased, bringing these activities under the program as eligible. Companies that were previously disqualified due to high hosting/processing revenue percentages now have a clear path to eligibility.</p><h2>The Strategic Window: What You Need to Do Now</h2><p>Here’s the critical timeline everyone needs to understand:</p><p><strong>Q4 2025:</strong> This is your preparation quarter. Don’t wait until 2026 to develop your CDAE-IA strategy. Companies should be:</p><ul><li>Finalizing 2025 CDAE claims under current rules</li><li>Analyzing which projects qualify under CDAE-IA requirements</li><li>Adjusting documentation systems to highlight AI integration</li><li>Training teams on new documentation requirements</li></ul><p><strong>January 2026:</strong> CDAE-IA takes effect for fiscal years beginning January 1, 2026 or later. By this point, your documentation processes should start to reflect the new requirements.</p><p>As Joshua emphasized during our discussion, “Do not wait until 2026 to develop your CDAE-IA strategy. We’re already working currently with our clients to make sure they’re up to speed.”</p></div><div class="fusion-video fusion-youtube" style="--awb-max-width:600px;--awb-max-height:360px;"><div class="video-shortcode"><div class="fluid-width-video-wrapper" style="padding-top:60%;" ><iframe title="YouTube video player 8" src="https://www.youtube.com/embed/1L_cOJlaMeY?wmode=transparent&autoplay=0" width="600" height="360" allowfullscreen allow="autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture;"></iframe></div></div></div><div class="fusion-text fusion-text-26"><h2>The “Significant AI Integration” Question</h2><p>The biggest gray area right now? Quebec requires a “significant amount of AI use” for project eligibility, but hasn’t defined exactly what that means.</p><p>Our approach at Boast is straightforward: Highlight as much AI integration as possible. AI is a broad term that encompasses:</p><ul><li>Machine learning algorithms and predictive models</li><li>LLM integration and AI-powered chatbots</li><li>Data preparation and quality processes for AI systems</li><li>Automation workflows powered by AI</li><li>Integration of third-party AI tools into your solutions</li></ul><p>The key is documenting the AI components of your work from day one, even if the exact threshold remains undefined.</p><h2>Multi-Program Strategy: Why CDAE-IA + SR&ED Matters</h2><p>One of the most powerful aspects of CDAE-IA is how it stacks with federal SR&ED credits. During the webinar, Joshua addressed a common question about whether CDAE is more advantageous than SR&ED:</p><p>“I wouldn’t use the word advantageous here. Both credits can be used to fully maximize your total claim amounts. It really depends on your business, your expenditures, your employee count, your activities. The SR&ED program might be a better fit for you, the CDAE program might be a better fit, or both combined together might be the best thing to do.”</p><p>CDAE-IA operates differently from SR&ED in that it’s more about general activity types versus technical narratives showing complexity of work. If you’re doing AI activities or AI plays a significant role in your business activities, you’re likely eligible for CDAE-IA.</p><p>The predictability of CDAE-IA is also valuable for financial planning. As Joshua noted, many clients have been claiming CDAE for years and can count on specific return amounts, whereas SR&ED returns can vary based on the complexity and uncertainty of activities year to year.</p></div><div class="fusion-video fusion-youtube" style="--awb-max-width:600px;--awb-max-height:360px;"><div class="video-shortcode"><div class="fluid-width-video-wrapper" style="padding-top:60%;" ><iframe title="YouTube video player 9" src="https://www.youtube.com/embed/zTSo03nnafA?wmode=transparent&autoplay=0" width="600" height="360" allowfullscreen allow="autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture;"></iframe></div></div></div><div class="fusion-text fusion-text-27"><h2>Documentation: The Make-or-Break Factor</h2><p>Success with CDAE-IA hinges on proper documentation, but that doesn’t mean creating burdensome new processes for your development team.</p><p>Our recommended approach includes:</p><ul><li>Leveraging existing tools: Use Jira, Tempo, Harvest, or your current time-tracking systems</li><li>Light-touch tagging: Add CDAE-IA tags to projects with AI integration</li><li>AI-focused framing: Reframe existing work to highlight AI components (e.g., “data quality exercise for AI implementation”)</li><li>Quarterly check-ins: Regular validation that documentation captures eligible activities</li></ul><p>As Joshua explained, “We do not want to add a cumbersome process that your team’s not going to follow. Our mandate and our strategy is: <em>How can we have a light-touch approach to increasing and making sure that your Jira tickets, your time-tracking systems are compliant under the new program?</em>“</p><h2>Common Mistakes to Avoid</h2><p>Based on our experience helping companies prepare for this transition, here are the biggest pitfalls to avoid:</p><p><strong>Waiting for perfect clarity:</strong> Uncertainty doesn’t mean doing nothing. Start documenting AI integration now, even if final guidelines aren’t published.</p><p><strong>Underestimating implementation time:</strong> AI integrations that you can claim under CDAE-IA take time to develop and document properly. Starting in January 2026 will be too late.</p><p><strong>Ignoring existing AI usage:</strong> Many companies already use AI tools throughout their workflows but don’t document or highlight this usage. Audit your current processes for AI integration opportunities.</p><p><strong>Neglecting time tracking:</strong> CDAE requires that 75% of an employee’s time must be spent on eligible activity types. Without proper time tracking, you can’t demonstrate this threshold.</p><h2>The Broader Context: Federal Enhancements Coming Too</h2><p>Quebec’s CDAE-IA transformation isn’t happening in isolation. The federal government is also proposing significant SR&ED enhancements, including restored capital expenditure eligibility and increased expenditure limits.</p><p>Joshua shared this perspective during our discussion: “Governments, both federal, provincial, and municipal, are really trying to support innovation in Canada, and they’re doing it through the enhancement of longstanding programs. There’s a lot of really great things happening and support coming for Canadian innovators.”</p><p>This creates a unique window where companies can maximize multiple enhanced programs simultaneously <em><strong>if they prepare properly.</strong></em></p><h2>Your Next Steps</h2><p>If you’re a Quebec-based tech company, here’s your action plan:</p><ol><li>Assess your 2025 CDAE eligibility and submit claims under current rules</li><li>Audit your AI integration across all projects and workflows</li><li>Update documentation systems to highlight AI components</li><li>Plan Q1 2026 projects with CDAE-IA eligibility in mind</li><li>Evaluate multi-program strategy combining CDAE-IA with SR&ED and other credits</li></ol><p>Don’t navigate this transformation alone. At Boast, we’ve been helping Quebec companies maximize R&D tax credits for over a decade, and we’re already working with clients to ensure seamless transitions to CDAE-IA.</p><h2>Resources to Help You Succeed</h2><p>We’ve created comprehensive guides to support your CDAE-IA journey:</p><p><a href="https://boast.ai/en/resources/guides/quick-reference-guide-2025-quebec-cdae-tax-credit/">2025 CDAE Quick Reference Guide</a>: Everything you need to finalize your current-year claims</p><p><a href="https://boast.ai/en/resources/guides/quebec-cdaeia-program-guide-transform-your-e-business-tax-credits-with-ai-integration/">CDAE-IA Transition Guide:</a> Deep-dive into the new program requirements and opportunities</p><p><a href="https://boast.ai/en/blog/sr-ed/cdae-to-cdaeia-transition-frequently-asked-questions/">CDAE-IA FAQ:</a> Answers to dozens of the most common questions about the transformation</p><h2>Watch the Full Webinar</h2><p>Want to dive deeper into specific strategies for your business type? Watch the complete webinar recording where Joshua and I cover:</p><ul><li>Detailed eligibility criteria for different company profiles</li><li>Advanced multi-program stacking strategies</li><li>Real-world examples of successful transitions</li><li>Live Q&A addressing your specific concerns</li></ul><p><a href="https://boast.ai/en/resources/webinars-events/quebecs-ai-tax-credit-revolution/">WATCH FULL WEBINAR HERE</a></p><p>The CDAE-IA transformation represents Quebec’s commitment to maintaining its position as an AI innovation hub. Companies that prepare now will maximize funding while competitors scramble to catch up. The window of opportunity is open, but it won’t stay open forever!</p><p> </p></div><div class="fusion-video fusion-youtube" style="--awb-max-width:600px;--awb-max-height:360px;"><div class="video-shortcode"><div class="fluid-width-video-wrapper" style="padding-top:60%;" ><iframe title="YouTube video player 10" src="https://www.youtube.com/embed/_QqMFNdGUTY?wmode=transparent&autoplay=0" width="600" height="360" allowfullscreen allow="autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture;"></iframe></div></div></div></div></div></div></div><p>The post <a href="https://boast.ai/en-ca/blog/sr-ed/quebecs-ai-tax-credit-revolution-your-complete-guide-to-the-cdae-ia-transformation/">Quebec’s AI Tax Credit Revolution: Your Complete Guide to the CDAE-IA Transformation</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></content:encoded> </item> <item> <title>What The Tech: “Your Technical Partner Is the Most Important Thing” with Tyler Kelloway of CoLab</title> <link>https://boast.ai/en-ca/resources/podcasts/what-the-tech-your-technical-partner-is-the-most-important-thing-with-tyler-kelloway-of-colab/</link> <dc:creator><![CDATA[Paul Davenport]]></dc:creator> <pubDate>Mon, 20 Oct 2025 11:39:36 +0000</pubDate> <category><![CDATA[Podcasts]]></category> <category><![CDATA[CAD]]></category> <category><![CDATA[Canada]]></category> <category><![CDATA[CoLab]]></category> <category><![CDATA[development]]></category> <category><![CDATA[finance]]></category> <category><![CDATA[innovation]]></category> <category><![CDATA[manufacturing]]></category> <category><![CDATA[podcast]]></category> <category><![CDATA[R&D]]></category> <category><![CDATA[research]]></category> <category><![CDATA[sr&ed]]></category> <category><![CDATA[tax credits]]></category> <category><![CDATA[What The Tech]]></category> <guid isPermaLink="false">https://boast.ai/en/?p=341191</guid> <description><![CDATA[<p>For fast-growing tech companies, navigating SR&ED tax credits can mean the difference between extending runway by quarters or getting bogged down in painful audits that consume dozens of hours. The key differentiator? Finding a technical partner who can translate engineering innovation into tax language without requiring extensive hand-holding. Tyler Kelloway, Director of Finance at CoLab [...]</p><p>The post <a href="https://boast.ai/en-ca/resources/podcasts/what-the-tech-your-technical-partner-is-the-most-important-thing-with-tyler-kelloway-of-colab/">What The Tech: “Your Technical Partner Is the Most Important Thing” with Tyler Kelloway of CoLab</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></description> <content:encoded><![CDATA[<div class="fusion-fullwidth fullwidth-box fusion-builder-row-11 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling" style="--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;" ><div class="fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap" style="max-width:1435.2px;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column fusion-builder-column-24 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><iframe src="https://www.buzzsprout.com/2167365/episodes/18041065-your-technical-partner-is-the-most-important-thing-with-tyler-kelloway-of-colab?client_source=small_player&iframe=true" loading="lazy" width="100%" height="200" frameborder="0" scrolling="no" title='What The Tech?, "Your Technical Partner Is the Most Important Thing" with Tyler Kelloway of CoLab'></iframe><div class="fusion-text fusion-text-28"><p>For fast-growing tech companies, navigating SR&ED tax credits can mean the difference between extending runway by quarters or getting bogged down in painful audits that consume dozens of hours. The key differentiator? Finding a technical partner who can translate engineering innovation into tax language without requiring extensive hand-holding. </p><p><a href="https://www.linkedin.com/in/tyler-kelloway-707901137/">Tyler Kelloway</a>, Director of Finance at <a href="https://www.colabsoftware.com/">CoLab Software</a>, joins the latest What The Tech podcast to share his journey from Big Four accounting to wearing every hat at a Y Combinator startup, and why switching to a specialized SR&ED provider saved significant development time while growing their claims year over year. </p></div><div class="fusion-video fusion-youtube" style="--awb-max-width:600px;--awb-max-height:360px;"><div class="video-shortcode"><div class="fluid-width-video-wrapper" style="padding-top:60%;" ><iframe title="YouTube video player 11" src="https://www.youtube.com/embed/Odsod61lQ88?wmode=transparent&autoplay=0" width="600" height="360" allowfullscreen allow="autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture;"></iframe></div></div></div><div class="fusion-text fusion-text-29"><h2>From Big Four Bookkeeping to Series B</h2><p>Kelloway’s path to CoLab began in 2018 when the company had just under 10 employees and needed general bookkeeping help. Working at a Big Four accounting firm at the time, he took on CoLab as a side project—10 to 15 hours per week in the evenings handling what was officially called “bookkeeping” but actually encompassed much more.</p><p>“As you can imagine, a tech startup, you wear many hats early,” Kelloway explains. “I took the bookkeeping, financial operations. There were even days where I was picking up lunch.”</p><p>That flexibility proved valuable as both Kelloway and CoLab grew. He quickly left the Big Four firm to commit fully, and the company’s trajectory accelerated: Y Combinator acceptance in 2019, Series A in 2021, Series B by 2024. Today, CoLab employs about 150 people globally and is firmly revenue-generating.</p><h2>Solving the Design Review Problem</h2><p>When Kelloway first joined CoLab, he experienced an “aha moment” about the engineering industry: “How doesn’t this exist? How aren’t there competitors? How are engineers still working the way they work?”</p><p>CoLab developed a design engagement system that connects all the disconnected aspects of complex product design reviews. Without such a system, critical information gets scattered across screenshots, emails, Excel spreadsheets, Slack messages, and individual repositories, creating a snowballing effect where issues identified during development never get resolved by production time.</p><p>“The more complex the product gets, the more of these disconnected redundancies occur,” Kelloway notes. CoLab’s platform allows teams to upload CAD files, collaborate with suppliers, and work toward final designs in one centralized system.</p><p>In July, they launched Auto Review, an AI agent that handles administrative and redundant tasks in the background, allowing engineers to focus on critical decision-making rather than process management.</p><p>While no direct competitors exist in their space, CoLab faces indirect competition from tools that tackle subsets of their functionality (ie. early design tools, issue tracking systems) but nothing that provides their comprehensive approach.</p><h2>The Painful Reality of Early SR&ED Claims</h2><p>Kelloway’s SR&ED journey began around 2018-2019 after hearing about the program at a local founder meetup. Like many finance professionals, he’d avoided this “not the biggest sexiest area of study” throughout his education and career.</p><p>That first claim proved brutally educational. Beyond the challenge of educating internal teams about SR&ED and working with experts while not being an expert yourself, CoLab faced an audit in their first year.</p><p>“I think it was around 12 hours of conversation,” Kelloway recalls. “First four went amazing. We went, we broke for lunch. We actually went out and bought lunch because the audit went so well.”</p><p>Then everything changed. The auditor got caught up on a couple of words in one response and attempted to eliminate the entire SR&ED claim based on that language. The fundamental issue: The auditor didn’t understand the technology CoLab had built, and therefore couldn’t grasp the technological uncertainties they were claiming.</p><p>“The 12-hour audit could have been done in two if that understanding was there,” Kelloway explains. “The challenging part was trying to communicate in a tax auditor’s world what a new technology that you cannot compare to a competitor does so that they can understand it.”</p><p>Despite the claim’s small magnitude, which made CoLab consider scrapping the audit entirely, they persevered because it represented all their foundational work and would set a precedent going forward. They achieved 70-80% approval, which felt like a huge win given the pain involved.</p><h2>The Difference Technical Expertise Makes</h2><p>CoLab’s 2021 audit presented a stark contrast. The auditor actually understood software development and tech, making the process “a lot cleaner.” Even better, the auditor helped them reframe their language for future claims to make uncertainties “sound a little more SR&ED-able.” That audit achieved 80-90% approval and felt efficient for everyone involved.</p><p>The experience crystallized an important insight: “A 10-person company doesn’t run very cleanly compared to a company of 200. The amount of hours was many, but we’ve gotten it down surprisingly. The bigger the company has gotten, the less hours we’ve spent on SR&ED and the higher our claims have actually been.”</p><h2>Running a Clean RFP Process</h2><p>After working with the same accounting firm and Big Four provider, CoLab went to market to evaluate whether they were getting the best service at market rates. They looked at three Big Four firms and two niche SR&ED shops, considering Boast among the specialized providers.</p><p>The RFP included 15-20 criteria, but everything ultimately collapsed into one critical question: “Are they equipped to write this entire claim without us? And if they write this entire claim without us, will we have to go over and rewrite the claim?”</p><p>The decisive factor was the technical partner. During initial conversations with Boast, the technical writer understood CoLab’s elevator pitch after the first call. “He said the elevator pitch back to CoLab, and he understood it,” Kelloway remembers. “There’s always iterations, but it’s a matter of should we frame it like this to reference this? It’s not ‘this doesn’t make any sense, we need to reshape this because it doesn’t relate to anything we’ve actually done.'”</p><p>This distinction matters because you can’t simply document how you developed a product and call it SR&ED language. “You need to make it seem like you’re accomplishing your technological uncertainty,” Kelloway explains. “And then it’ll also be reflective of what you actually did.”</p><h2>The Value of Seamless Processes</h2><p>Since switching to Boast, CoLab has seen claims grow steadily while reducing the time burden on their development teams. From 2017 to 2019, claims doubled annually. Between 2019 and 2021, they tripled one year, then grew 10-20% thereafter as the company matured.</p><p>“It has saved our development time more than anything,” Kelloway notes. “It saves significant amount of time on the technical side, just between the AI doing what it does with our data, grooming the report, and then it coming to us and being able to reference something we did in February in layman’s terms and how that translated over to the SR&ED claim.”</p><p>The onboarding process? Kelloway doesn’t even remember it being strenuous—and notes that if it had been, they probably wouldn’t have proceeded. That seamlessness reflects the ideal: a process that meets the market where it’s at without adding friction.</p><h2>Strategic Impact Beyond Runway</h2><p>In the early days, SR&ED funding primarily extended runway—crucial when you’re a 20-30 person company calculating exactly how many months you could survive if everything went wrong. But unlike other government funding programs that provide committed amounts paid out monthly based on spending, SR&ED delivers cash injections immediately upon approval.</p><p>“Early days, it was likely runway extenders, helped us offset costs on hiring,” Kelloway explains. “Later days, it pulled forward some of our roadmaps. If we thought we were gonna hire a team in Q4, we’d receive the SR&ED funding in Q2, we would’ve started hiring Q2 and pulled that forward at least a quarter or six weeks.”</p><p>That ability to accelerate plans rather than simply survive creates meaningful competitive advantages for growing companies.</p><h2>The Honest Reference</h2><p>When asked if he’d recommend Boast to others, Kelloway responds with characteristic candor: “I speak fairly candidly giving references. I gave you folks a reference for one of your prospects a couple weeks ago. I spoke very honest and openly.”</p><p>His approach: understand the prospect’s current state before making recommendations, so he can speak to the difference between where they are and what a future state might look like.</p><p>The verdict? “It has been great since we switched.”</p><p>For companies navigating SR&ED for the first time or frustrated with their current provider, Kelloway’s story offers a clear lesson: the technical partner matters more than anything else. Find someone who understands your technology well enough to translate it into tax language without requiring extensive rewrites, and SR&ED shifts from a painful time sink to a valuable funding source that accelerates your roadmap.</p><p>Talk to an expert from Boast AI today to learn how we help innovative companies like CoLab maximize SR&ED tax credits while minimizing the time burden on your technical teams.</p></div></div></div></div></div><p>The post <a href="https://boast.ai/en-ca/resources/podcasts/what-the-tech-your-technical-partner-is-the-most-important-thing-with-tyler-kelloway-of-colab/">What The Tech: “Your Technical Partner Is the Most Important Thing” with Tyler Kelloway of CoLab</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></content:encoded> </item> <item> <title>SR&ED Unlocked 2025: Maximizing Your Innovation Capital Before the 2026 Changes</title> <link>https://boast.ai/en-ca/blog/sr-ed/sred-unlocked-2025-maximizing-your-innovation-capital-before-the-2026-changes/</link> <dc:creator><![CDATA[Paul Davenport]]></dc:creator> <pubDate>Wed, 15 Oct 2025 19:39:36 +0000</pubDate> <category><![CDATA[SR&ED]]></category> <category><![CDATA[Canada]]></category> <category><![CDATA[dev shop]]></category> <category><![CDATA[development]]></category> <category><![CDATA[development shop]]></category> <category><![CDATA[engineering]]></category> <category><![CDATA[research]]></category> <category><![CDATA[sr&ed]]></category> <category><![CDATA[talent]]></category> <category><![CDATA[tax credits]]></category> <category><![CDATA[VanHack]]></category> <guid isPermaLink="false">https://boast.ai/en/?p=341063</guid> <description><![CDATA[<p>How Canadian CCPCs can boost SR&ED claims by $25-50K per hire while bringing world-class talent to Canada and why now is the time to act. Canada's Scientific Research & Experimental Development (SR&ED) tax credit has long been one of the country's most powerful innovation funding tools, helping Canadian-Controlled Private Corporations (CCPCs) recoup up to [...]</p><p>The post <a href="https://boast.ai/en-ca/blog/sr-ed/sred-unlocked-2025-maximizing-your-innovation-capital-before-the-2026-changes/">SR&ED Unlocked 2025: Maximizing Your Innovation Capital Before the 2026 Changes</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></description> <content:encoded><![CDATA[<div class="fusion-fullwidth fullwidth-box fusion-builder-row-12 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling" style="--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;" ><div class="fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap" style="max-width:1435.2px;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column fusion-builder-column-25 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-text fusion-text-30"><p><strong>How Canadian CCPCs can boost SR&ED claims by $25-50K per hire while bringing world-class talent to Canada and why now is the time to act.</strong></p><p>Canada’s <a href="https://boast.ai/solutions/sred/">Scientific Research & Experimental Development (SR&ED)</a> tax credit has long been one of the country’s most powerful innovation funding tools, helping Canadian-Controlled Private Corporations (CCPCs) recoup up to 60 percent of their R&D investments in some cases. But with <a href="https://boast.ai/blog/sr-ed/canadas-new-draft-sred-rules-higher-credits-public-company-eligibility-and-capital-expenditures-return/">anticipated changes to SR&ED</a> regulations taking effect in 2026, there’s never been a better time for CCPCs to maximize their claims under current rules.</p><p>That’s where VanHack’s SR&ED Unlocked program comes in, and why it’s more valuable than ever.</p><h2>The SR&ED Unlocked Opportunity</h2><p>In partnership with Boast, <a href="https://vanhack.com/">VanHack’s SR&ED Unlocked</a> program offers a unique three-way win: Global software engineers get to relocate to Canada and work on cutting-edge R&D projects, U.S. companies access top-tier contracted development talent, and Canadian CCPCs unlock significant additional SR&ED funding (between $25,000 and $50,000 per hire on average).</p><p>Here’s how it works:</p><p><strong>Step 1:</strong> VanHack sources exceptional software engineering talent from their global network of 450,000+ members across 100+ countries who are actively looking to relocate to Canada.</p><p><strong>Step 2:</strong> These engineers are already performing R&D work for U.S.-based companies. VanHack connects them with CCPCs in their Partner Network.</p><p><strong>Step 3:</strong> The U.S. company contracts with the Partner Network CCPC as a client, with the engineer continuing their R&D work from Canada.</p><p><strong>Step 4:</strong> The Partner Network CCPC now has SR&ED-eligible work being performed by Canadian-based employees, generating substantial additional claims.</p><p>The beauty of the program? VanHack handles all the heavy lifting, from talent sourcing to immigration support to contract facilitation.</p><h2>The Track Record Speaks for Itself</h2><p>Since launch, the SR&ED Unlocked program has already demonstrated impressive results:</p><ul><li>18 Partner Network companies participating</li><li>36 engineers in the relocation process</li><li>$3 million+ in revenue booked for Partner Network CCPCs</li><li>$1.5 million+ in SR&ED claims on the table to date</li></ul><p>These aren’t just numbers—they represent real CCPCs that have expanded their teams with world-class talent while simultaneously boosting their innovation funding.</p><h2>Why 2025 Is the Year to Act</h2><p>While the core SR&ED Unlocked program remains as compelling as ever, the landscape around SR&ED itself is shifting. Industry experts anticipate regulatory changes coming into effect in 2026 that could impact claim calculations, eligible expenses, and documentation requirements.</p><p>This makes 2025 a critical year for CCPCs to:</p><ol><li>Lock in claims under current regulations by onboarding talent now</li><li>Establish documentation practices that will withstand future scrutiny</li><li>Build relationships with SR&ED specialists who understand both current and upcoming requirements</li><li>Maximize returns before potential adjustments to the program</li></ol><p>By participating in SR&ED Unlocked now, you’re not just adding to your 2025 claims; you’re positioning your CCPC to navigate whatever changes 2026 brings with expert support from both VanHack and Boast.</p><h2>Beyond the Immediate Financial Benefits</h2><p>While the $25,000-$50,000 per hire in additional SR&ED funding is compelling, the SR&ED Unlocked program delivers value that extends well beyond the immediate claim:</p><p><strong>Access to Global Top Talent:</strong> VanHack’s network represents some of the world’s most skilled engineers who are ready and eager to contribute to Canadian innovation.</p><p><strong>Revenue Growth:</strong> Partner Network companies generate revenue from the contracted work, creating a sustainable business model beyond the SR&ED benefit.</p><p><strong>Ecosystem Expansion:</strong> Joining VanHack’s Partner Network connects you with other forward-thinking CCPCs and creates opportunities for collaboration and growth.</p><p><strong>Immigration Support:</strong> VanHack handles the complex process of helping engineers relocate, removing a significant administrative burden from your team.</p><p><strong>SR&ED Expertise:</strong> Boast’s platform and team ensure your claims are optimized, compliant, and audit-ready—critical as regulations evolve.</p><h2>Who Should Join SR&ED Unlocked?</h2><p>The program is ideal for CCPCs that meet the following criteria:</p><ul><li>Minimum of 2 full-time T4 employees</li><li>At least $200,000 in revenue for the last fiscal year</li><li>Interest in expanding development capacity with exceptional talent</li><li>Desire to maximize SR&ED claims under current regulations</li></ul><p>Development shops and software companies are particularly well-positioned to benefit, though any CCPC performing eligible R&D activities should explore the opportunity.</p><h2>The Technology + Human Expertise Advantage</h2><p>What sets this program apart is the combination of VanHack’s proven talent network with Boast’s specialized SR&ED expertise. While tech-only solutions leave money on the table and traditional accounting firms treat SR&ED as just another line item, this partnership delivers:</p><p><strong>Comprehensive audit defense:</strong> Built-in documentation from day one that can withstand IRS and CRA scrutiny—increasingly important as regulations tighten.</p><p><strong>Strategic optimization:</strong> Human experts who understand the nuanced, subjective language of SR&ED qualification and can identify every eligible activity.</p><p><strong>Year-round platform access:</strong> Continuous value beyond annual claims, including policy updates and strategic planning for upcoming changes.</p><p><strong>Proven track record:</strong> Decades of combined experience navigating SR&ED regulations and maintaining successful relationships with government agencies.</p><h2>Looking Ahead: Preparing for 2026 and Beyond</h2><p>The anticipated SR&ED changes in 2026 underscore the importance of establishing strong documentation practices and working with specialists who stay ahead of regulatory shifts. By participating in SR&ED Unlocked with Boast’s support, you’re building a foundation for continued success regardless of how the program evolves.</p><p>CCPCs that act now will:</p><ul><li>Capture maximum value under current regulations</li><li>Develop robust documentation systems</li><li>Build expertise in SR&ED qualification within their teams</li><li>Establish relationships with specialists who can guide them through transitions</li></ul><h2>Ready to Unlock Your SR&ED Potential?</h2><p>If you’re a CCPC looking to bring world-class engineering talent to Canada while significantly boosting your SR&ED claims, 2025 is the year to act. The program has already proven successful for dozens of Partner Network companies, and with regulatory changes on the horizon, there’s no better time to maximize your innovation funding.</p><p><strong>Get started today:</strong></p><p>Schedule a consultation with VanHack to learn how you can participate in SR&ED Unlocked and start boosting your claims while bringing exceptional global talent to your team.</p><p>Want to understand how much you could be claiming? Talk to a Boast expert about optimizing your SR&ED strategy for 2025 and beyond.</p></div></div></div></div></div><p>The post <a href="https://boast.ai/en-ca/blog/sr-ed/sred-unlocked-2025-maximizing-your-innovation-capital-before-the-2026-changes/">SR&ED Unlocked 2025: Maximizing Your Innovation Capital Before the 2026 Changes</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></content:encoded> </item> <item> <title>CDAE to CDAEIA Transition: Frequently Asked Questions</title> <link>https://boast.ai/en-ca/blog/sr-ed/cdae-to-cdaeia-transition-frequently-asked-questions/</link> <dc:creator><![CDATA[Paul Davenport]]></dc:creator> <pubDate>Tue, 14 Oct 2025 13:00:51 +0000</pubDate> <category><![CDATA[SR&ED]]></category> <category><![CDATA[AI]]></category> <category><![CDATA[Artificial Intelligence]]></category> <category><![CDATA[CDAE]]></category> <category><![CDATA[CDAEIA]]></category> <category><![CDATA[development]]></category> <category><![CDATA[ebusiness]]></category> <category><![CDATA[FAQ]]></category> <category><![CDATA[frequently asked questions]]></category> <category><![CDATA[funding]]></category> <category><![CDATA[innovation]]></category> <category><![CDATA[montreal]]></category> <category><![CDATA[Quebec]]></category> <category><![CDATA[research]]></category> <category><![CDATA[sr&ed]]></category> <category><![CDATA[SRED]]></category> <guid isPermaLink="false">https://boast.ai/?p=341056</guid> <description><![CDATA[<p>Overview Questions Quebec's Tax Credit for the Development of E-Business (CDAE) is transforming into CDAEIA (Tax Credit for the Development of E-Business Integrating Artificial Intelligence) for taxation years beginning after December 31, 2025. This represents a strategic shift from supporting general IT activities to focusing specifically on AI-integrated business solutions. CDAEIA [...]</p><p>The post <a href="https://boast.ai/en-ca/blog/sr-ed/cdae-to-cdaeia-transition-frequently-asked-questions/">CDAE to CDAEIA Transition: Frequently Asked Questions</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></description> <content:encoded><![CDATA[<div class="fusion-fullwidth fullwidth-box fusion-builder-row-13 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling" style="--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;" ><div class="fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap" style="max-width:1435.2px;margin-left: calc(-4% / 2 );margin-right: calc(-4% / 2 );"><div class="fusion-layout-column fusion_builder_column fusion-builder-column-26 fusion_builder_column_1_1 1_1 fusion-flex-column" style="--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;"><div class="fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column"><div class="fusion-text fusion-text-31"><h2>Overview Questions</h2></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-1"><div class="fusion-panel panel-default panel-a2c01a766c67ec502 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_a2c01a766c67ec502"><a aria-expanded="false" aria-controls="a2c01a766c67ec502" role="button" data-toggle="collapse" data-parent="#accordion-341056-1" data-target="#a2c01a766c67ec502" href="#a2c01a766c67ec502"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">What is the CDAE to CDAEIA transition?</span></a></h4></div><div id="a2c01a766c67ec502" class="panel-collapse collapse " aria-labelledby="toggle_a2c01a766c67ec502"><div class="panel-body toggle-content fusion-clearfix"><p> Quebec’s Tax Credit for the Development of E-Business (CDAE) is transforming into CDAEIA (Tax Credit for the Development of E-Business Integrating Artificial Intelligence) for taxation years beginning after December 31, 2025. This represents a strategic shift from supporting general IT activities to focusing specifically on AI-integrated business solutions. </p></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-2"><div class="fusion-panel panel-default panel-bababc9d70890edf1 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_bababc9d70890edf1"><a aria-expanded="false" aria-controls="bababc9d70890edf1" role="button" data-toggle="collapse" data-parent="#accordion-341056-2" data-target="#bababc9d70890edf1" href="#bababc9d70890edf1"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">When does CDAEIA take effect?</span></a></h4></div><div id="bababc9d70890edf1" class="panel-collapse collapse " aria-labelledby="toggle_bababc9d70890edf1"><div class="panel-body toggle-content fusion-clearfix"><p> CDAEIA applies to taxation years beginning after December 31, 2025. If your fiscal year starts January 1, 2026 or later, you’ll be subject to the new CDAEIA requirements. Companies with fiscal years starting before December 31, 2025 can still claim under current CDAE rules. </p></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-3"><div class="fusion-panel panel-default panel-262359909de07939b fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_262359909de07939b"><a aria-expanded="false" aria-controls="262359909de07939b" role="button" data-toggle="collapse" data-parent="#accordion-341056-3" data-target="#262359909de07939b" href="#262359909de07939b"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">Why is Quebec making this change?</span></a></h4></div><div id="262359909de07939b" class="panel-collapse collapse " aria-labelledby="toggle_262359909de07939b"><div class="panel-body toggle-content fusion-clearfix"><p> Quebec is investing $271.5 million over five years to position the province as a global AI innovation hub. The government recognizes that some activities supported by CDAE no longer represent high added value, while AI integration has become critical to competitive advantage in the technology sector. </p></div></div></div></div></div><div class="fusion-text fusion-text-32"><h2>Eligibility Changes</h2></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-4"><div class="fusion-panel panel-default panel-64dc123a9a4090843 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_64dc123a9a4090843"><a aria-expanded="false" aria-controls="64dc123a9a4090843" role="button" data-toggle="collapse" data-parent="#accordion-341056-4" data-target="#64dc123a9a4090843" href="#64dc123a9a4090843"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">What activities qualify under CDAEIA?</span></a></h4></div><div id="64dc123a9a4090843" class="panel-collapse collapse " aria-labelledby="toggle_64dc123a9a4090843"><div class="panel-body toggle-content fusion-clearfix"><p>CDAEIA-eligible activities must be closely related to information system design or software publishing AND significantly integrate AI functionalities, including: </p></p><ul><li>AI applications using machine learning and neural networks </li><li>AI model development and training </li><li>AI system integration for business automation </li><li>Big data analysis with AI components </li><li>Personalized customer experience solutions using AI </li><li>Data processing and hosting operations (NAICS 51821) with AI integration </li></ul></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-5"><div class="fusion-panel panel-default panel-2c97f73b07b47e86e fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_2c97f73b07b47e86e"><a aria-expanded="false" aria-controls="2c97f73b07b47e86e" role="button" data-toggle="collapse" data-parent="#accordion-341056-5" data-target="#2c97f73b07b47e86e" href="#2c97f73b07b47e86e"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">What activities no longer qualify under CDAEIA?</span></a></h4></div><div id="2c97f73b07b47e86e" class="panel-collapse collapse " aria-labelledby="toggle_2c97f73b07b47e86e"><div class="panel-body toggle-content fusion-clearfix"><p>Starting in 2026, these activities are excluded even if they were previously CDAE-eligible: </p></p><ul><li>System maintenance and evolution activities </li><li>Technology infrastructure maintenance </li><li>General IT support without AI integration </li><li>Routine software updates and patches </li><li>Hardware installation and configuration </li></ul></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-6"><div class="fusion-panel panel-default panel-37d611c0e451c037e fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_37d611c0e451c037e"><a aria-expanded="false" aria-controls="37d611c0e451c037e" role="button" data-toggle="collapse" data-parent="#accordion-341056-6" data-target="#37d611c0e451c037e" href="#37d611c0e451c037e"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading"></span></a></h4></div><div id="37d611c0e451c037e" class="panel-collapse collapse " aria-labelledby="toggle_37d611c0e451c037e"><div class="panel-body toggle-content fusion-clearfix"><p> Quebec defines AI solutions as applications or software using advanced technologies such as machine learning and neural networks to accomplish specific tasks, automate business processes, analyze large amounts of data, and provide personalized customer experiences. The AI component must be central to the solution’s value proposition, not merely supplementary. </p></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-7"><div class="fusion-panel panel-default panel-27c3c8c64bb8d16d2 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_27c3c8c64bb8d16d2"><a aria-expanded="false" aria-controls="27c3c8c64bb8d16d2" role="button" data-toggle="collapse" data-parent="#accordion-341056-7" data-target="#27c3c8c64bb8d16d2" href="#27c3c8c64bb8d16d2"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">Do the 75% and 6-employee requirements change?</span></a></h4></div><div id="27c3c8c64bb8d16d2" class="panel-collapse collapse " aria-labelledby="toggle_27c3c8c64bb8d16d2"><div class="panel-body toggle-content fusion-clearfix"><p> The basic thresholds remain: Companies must maintain at least 6 eligible full-time employees with 75% of their time devoted to eligible activities. However, under CDAEIA, the 75% threshold specifically applies to AI-related activities rather than general IT work. </p></div></div></div></div></div><div class="fusion-text fusion-text-33"><h2>Financial Impact</h2></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-8"><div class="fusion-panel panel-default panel-46d6e53e373ad34df fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_46d6e53e373ad34df"><a aria-expanded="false" aria-controls="46d6e53e373ad34df" role="button" data-toggle="collapse" data-parent="#accordion-341056-8" data-target="#46d6e53e373ad34df" href="#46d6e53e373ad34df"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">Does the tax credit rate change?</span></a></h4></div><div id="46d6e53e373ad34df" class="panel-collapse collapse " aria-labelledby="toggle_46d6e53e373ad34df"><div class="panel-body toggle-content fusion-clearfix"><p>The total 30% rate remains unchanged, but the composition shifts gradually: </p></p><ul><li>2025: 23% refundable, 7% non-refundable </li><li>2026: 22% refundable, 8% non-refundable </li><li>2027: 21% refundable, 9% non-refundable </li><li>2028+: 20% refundable, 10% non-refundable </li></ul></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-9"><div class="fusion-panel panel-default panel-473357a54d40ff2e1 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_473357a54d40ff2e1"><a aria-expanded="false" aria-controls="473357a54d40ff2e1" role="button" data-toggle="collapse" data-parent="#accordion-341056-9" data-target="#473357a54d40ff2e1" href="#473357a54d40ff2e1"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">What is the maximum benefit per employee?</span></a></h4></div><div id="473357a54d40ff2e1" class="panel-collapse collapse " aria-labelledby="toggle_473357a54d40ff2e1"><div class="panel-body toggle-content fusion-clearfix"><p> Under current CDAE rules (2025), companies can receive up to $25,000 per eligible employee annually based on the $83,333 salary cap. For taxation years beginning after December 31, 2024, the salary cap is eliminated and replaced with an exclusion threshold equal to the basic personal amount (approximately $18,751 in 2025), prorated based on time spent on eligible activities. </p></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-10"><div class="fusion-panel panel-default panel-409a9099b70947a60 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_409a9099b70947a60"><a aria-expanded="false" aria-controls="409a9099b70947a60" role="button" data-toggle="collapse" data-parent="#accordion-341056-10" data-target="#409a9099b70947a60" href="#409a9099b70947a60"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">How does the refundability change affect cash flow?</span></a></h4></div><div id="409a9099b70947a60" class="panel-collapse collapse " aria-labelledby="toggle_409a9099b70947a60"><div class="panel-body toggle-content fusion-clearfix"><p> The gradual shift from refundable to non-refundable credit means companies will receive slightly less immediate cash refund over time. By 2028, the refundable portion drops from 23% to 20%, meaning companies need taxable income to fully utilize the 10% non-refundable component. </p></div></div></div></div></div><div class="fusion-text fusion-text-34"><h2>Strategic Considerations</h2></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-11"><div class="fusion-panel panel-default panel-1755e48500dff80ea fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_1755e48500dff80ea"><a aria-expanded="false" aria-controls="1755e48500dff80ea" role="button" data-toggle="collapse" data-parent="#accordion-341056-11" data-target="#1755e48500dff80ea" href="#1755e48500dff80ea"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">Should traditional software companies claim CDAE in 2025?</span></a></h4></div><div id="1755e48500dff80ea" class="panel-collapse collapse " aria-labelledby="toggle_1755e48500dff80ea"><div class="panel-body toggle-content fusion-clearfix"><p> Yes, absolutely. 2025 represents the final opportunity for traditional software companies to claim under broader CDAE eligibility criteria. Companies that don’t qualify for AI-focused CDAEIA in 2026 should maximize their 2025 CDAE claims while they still can. </p></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-12"><div class="fusion-panel panel-default panel-e7fad62e2443193f7 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_e7fad62e2443193f7"><a aria-expanded="false" aria-controls="e7fad62e2443193f7" role="button" data-toggle="collapse" data-parent="#accordion-341056-12" data-target="#e7fad62e2443193f7" href="#e7fad62e2443193f7"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">Can companies claim both CDAE and CDAEIA?</span></a></h4></div><div id="e7fad62e2443193f7" class="panel-collapse collapse " aria-labelledby="toggle_e7fad62e2443193f7"><div class="panel-body toggle-content fusion-clearfix"><p> Yes, for different taxation years. A company with a December 31 fiscal year-end can claim CDAE for their 2025 taxation year and CDAEIA for their 2026 taxation year, provided they meet the respective eligibility criteria. </p></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-13"><div class="fusion-panel panel-default panel-8c751a8f5885ca1c9 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_8c751a8f5885ca1c9"><a aria-expanded="false" aria-controls="8c751a8f5885ca1c9" role="button" data-toggle="collapse" data-parent="#accordion-341056-13" data-target="#8c751a8f5885ca1c9" href="#8c751a8f5885ca1c9"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">How should AI-native companies approach this transition?</span></a></h4></div><div id="8c751a8f5885ca1c9" class="panel-collapse collapse " aria-labelledby="toggle_8c751a8f5885ca1c9"><div class="panel-body toggle-content fusion-clearfix"><p> AI-native companies should maximize 2025 CDAE claims under current rules while simultaneously preparing comprehensive documentation for CDAEIA. These companies are well-positioned to potentially increase their benefits under the AI-focused program. </p></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-14"><div class="fusion-panel panel-default panel-ccb625a6ce3f48351 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_ccb625a6ce3f48351"><a aria-expanded="false" aria-controls="ccb625a6ce3f48351" role="button" data-toggle="collapse" data-parent="#accordion-341056-14" data-target="#ccb625a6ce3f48351" href="#ccb625a6ce3f48351"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">What should traditional IT companies do to prepare?</span></a></h4></div><div id="ccb625a6ce3f48351" class="panel-collapse collapse " aria-labelledby="toggle_ccb625a6ce3f48351"><div class="panel-body toggle-content fusion-clearfix"><p>Traditional IT companies should: </p></p><ol><li>Maximize 2025 CDAE claims immediately </li><li>Begin integrating AI components into existing products and services </li><li>Document AI integration efforts for future CDAEIA qualification </li><li>Consider partnerships or acquisitions to accelerate AI capabilities </li><li>Develop training programs to build AI expertise within their teams </li></ol></div></div></div></div></div><div class="fusion-text fusion-text-35"><h2>Program Stacking and Coordination</h2></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-15"><div class="fusion-panel panel-default panel-d3fbe3746f79f6f12 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_d3fbe3746f79f6f12"><a aria-expanded="false" aria-controls="d3fbe3746f79f6f12" role="button" data-toggle="collapse" data-parent="#accordion-341056-15" data-target="#d3fbe3746f79f6f12" href="#d3fbe3746f79f6f12"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">Can CDAEIA be combined with federal SR&ED?</span></a></h4></div><div id="d3fbe3746f79f6f12" class="panel-collapse collapse " aria-labelledby="toggle_d3fbe3746f79f6f12"><div class="panel-body toggle-content fusion-clearfix"><p> Yes. CDAEIA and federal SR&ED can be claimed for overlapping activities, provided the activities meet both programs’ respective eligibility criteria. SR&ED focuses on experimental development and technological uncertainty, while CDAEIA focuses on AI integration and implementation. </p></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-16"><div class="fusion-panel panel-default panel-4d6c10fc7679f0c19 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_4d6c10fc7679f0c19"><a aria-expanded="false" aria-controls="4d6c10fc7679f0c19" role="button" data-toggle="collapse" data-parent="#accordion-341056-16" data-target="#4d6c10fc7679f0c19" href="#4d6c10fc7679f0c19"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">How does CDAEIA work with Quebec's CRIC program?</span></a></h4></div><div id="4d6c10fc7679f0c19" class="panel-collapse collapse " aria-labelledby="toggle_4d6c10fc7679f0c19"><div class="panel-body toggle-content fusion-clearfix"><p> CRIC (Tax Credit for Research, Innovation and Commercialization) is Quebec’s replacement for the provincial SR&ED component and can be coordinated with CDAEIA. Companies conducting both R&D activities (CRIC-eligible) and AI implementation work (CDAEIA-eligible) can potentially access both programs. </p></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-17"><div class="fusion-panel panel-default panel-cf7e2c0cf90a9ca3b fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_cf7e2c0cf90a9ca3b"><a aria-expanded="false" aria-controls="cf7e2c0cf90a9ca3b" role="button" data-toggle="collapse" data-parent="#accordion-341056-17" data-target="#cf7e2c0cf90a9ca3b" href="#cf7e2c0cf90a9ca3b"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">What is the maximum combined funding coverage?</span></a></h4></div><div id="cf7e2c0cf90a9ca3b" class="panel-collapse collapse " aria-labelledby="toggle_cf7e2c0cf90a9ca3b"><div class="panel-body toggle-content fusion-clearfix"><p> Through strategic coordination of federal SR&ED (up to 35% for CCPCs), provincial CRIC (30% on first $1M), and CDAEIA (30% total), Quebec AI companies can potentially achieve 60%+ effective funding coverage on eligible activities, though careful structuring is required to avoid double-counting. </p></div></div></div></div></div><div class="fusion-text fusion-text-36"><h2>Sector-Specific Questions</h2></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-18"><div class="fusion-panel panel-default panel-54270cd43a716c74f fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_54270cd43a716c74f"><a aria-expanded="false" aria-controls="54270cd43a716c74f" role="button" data-toggle="collapse" data-parent="#accordion-341056-18" data-target="#54270cd43a716c74f" href="#54270cd43a716c74f"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">Are data processing and hosting companies now eligible?</span></a></h4></div><div id="54270cd43a716c74f" class="panel-collapse collapse " aria-labelledby="toggle_54270cd43a716c74f"><div class="panel-body toggle-content fusion-clearfix"><p> Yes, this is a significant change. Data processing and hosting companies (NAICS 51821) are newly eligible under CDAEIA, provided they demonstrate significant AI integration in their services. Basic hosting without AI functionality does not qualify. </p></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-19"><div class="fusion-panel panel-default panel-f27405b5cd61d9cbd fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_f27405b5cd61d9cbd"><a aria-expanded="false" aria-controls="f27405b5cd61d9cbd" role="button" data-toggle="collapse" data-parent="#accordion-341056-19" data-target="#f27405b5cd61d9cbd" href="#f27405b5cd61d9cbd"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">What about SaaS companies without AI features?</span></a></h4></div><div id="f27405b5cd61d9cbd" class="panel-collapse collapse " aria-labelledby="toggle_f27405b5cd61d9cbd"><div class="panel-body toggle-content fusion-clearfix"><p> SaaS companies that don’t integrate AI significantly will face challenges qualifying for CDAEIA. These companies should either maximize 2025 CDAE benefits or begin integrating AI features such as predictive analytics, personalized recommendations, or automated optimization. </p></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-20"><div class="fusion-panel panel-default panel-70e402277b393ac2c fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_70e402277b393ac2c"><a aria-expanded="false" aria-controls="70e402277b393ac2c" role="button" data-toggle="collapse" data-parent="#accordion-341056-20" data-target="#70e402277b393ac2c" href="#70e402277b393ac2c"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">Do machine learning consulting firms qualify?</span></a></h4></div><div id="70e402277b393ac2c" class="panel-collapse collapse " aria-labelledby="toggle_70e402277b393ac2c"><div class="panel-body toggle-content fusion-clearfix"><p> Yes, machine learning consulting firms that develop AI solutions for clients are well-positioned for CDAEIA, provided the work meets the significant AI integration threshold and is performed in Quebec by eligible employees. </p></div></div></div></div></div><div class="fusion-text fusion-text-37"><h2>Documentation and Compliance</h2></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-21"><div class="fusion-panel panel-default panel-4a5e284dea1d745be fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_4a5e284dea1d745be"><a aria-expanded="false" aria-controls="4a5e284dea1d745be" role="button" data-toggle="collapse" data-parent="#accordion-341056-21" data-target="#4a5e284dea1d745be" href="#4a5e284dea1d745be"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">What documentation is required for CDAEIA?</span></a></h4></div><div id="4a5e284dea1d745be" class="panel-collapse collapse " aria-labelledby="toggle_4a5e284dea1d745be"><div class="panel-body toggle-content fusion-clearfix"><p>CDAEIA requires documentation demonstrating: </p></p><ul><li>Significant AI integration in activities (machine learning algorithms, neural networks, etc.) </li><li>Technical descriptions of AI functionality and implementation </li><li>Employee time allocation to AI-specific work (75% threshold) </li><li>Evidence that AI creates core value rather than being supplementary </li><li>Project documentation linking activities to eligible AI categories </li></ul></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-22"><div class="fusion-panel panel-default panel-59074f5f6e1e7b386 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_59074f5f6e1e7b386"><a aria-expanded="false" aria-controls="59074f5f6e1e7b386" role="button" data-toggle="collapse" data-parent="#accordion-341056-22" data-target="#59074f5f6e1e7b386" href="#59074f5f6e1e7b386"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">How should companies track AI-specific activities?</span></a></h4></div><div id="59074f5f6e1e7b386" class="panel-collapse collapse " aria-labelledby="toggle_59074f5f6e1e7b386"><div class="panel-body toggle-content fusion-clearfix"><p>Implement tracking systems that: </p></p><ul><li>Separate AI development from general software work </li><li>Document machine learning model training and optimization </li><li>Record AI system integration and testing activities </li><li>Track time spent on AI-specific vs. general development </li><li>Maintain technical logs of AI functionality implementation </li></ul></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-23"><div class="fusion-panel panel-default panel-0e056a8d7702deeac fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_0e056a8d7702deeac"><a aria-expanded="false" aria-controls="0e056a8d7702deeac" role="button" data-toggle="collapse" data-parent="#accordion-341056-23" data-target="#0e056a8d7702deeac" href="#0e056a8d7702deeac"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">What happens if a company is audited?</span></a></h4></div><div id="0e056a8d7702deeac" class="panel-collapse collapse " aria-labelledby="toggle_0e056a8d7702deeac"><div class="panel-body toggle-content fusion-clearfix"><p> Revenu Québec may audit CDAEIA claims to verify AI integration claims. Companies need comprehensive documentation including technical specifications, project plans, time tracking records, and evidence of AI functionality. Working with experienced advisors helps ensure audit-ready compliance. </p></div></div></div></div></div><div class="fusion-text fusion-text-38"><h2>Transition Timing</h2></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-24"><div class="fusion-panel panel-default panel-18c758bc169b6ab62 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_18c758bc169b6ab62"><a aria-expanded="false" aria-controls="18c758bc169b6ab62" role="button" data-toggle="collapse" data-parent="#accordion-341056-24" data-target="#18c758bc169b6ab62" href="#18c758bc169b6ab62"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">What is the deadline for 2025 CDAE certification?</span></a></h4></div><div id="18c758bc169b6ab62" class="panel-collapse collapse " aria-labelledby="toggle_18c758bc169b6ab62"><div class="panel-body toggle-content fusion-clearfix"><p> Companies must obtain Investissement Québec certification within 15 months after their fiscal year-end. For a December 31, 2025 fiscal year-end, the certification deadline is March 31, 2027. However, earlier application is strongly recommended. </p></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-25"><div class="fusion-panel panel-default panel-1d274be037947e739 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_1d274be037947e739"><a aria-expanded="false" aria-controls="1d274be037947e739" role="button" data-toggle="collapse" data-parent="#accordion-341056-25" data-target="#1d274be037947e739" href="#1d274be037947e739"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">When should companies start preparing for CDAEIA?</span></a></h4></div><div id="1d274be037947e739" class="panel-collapse collapse " aria-labelledby="toggle_1d274be037947e739"><div class="panel-body toggle-content fusion-clearfix"><p> Immediately. Companies should begin AI integration and documentation in 2025 even while claiming under current CDAE rules. This preparation ensures smooth transition and maximizes chances of CDAEIA qualification in 2026. </p></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-26"><div class="fusion-panel panel-default panel-286fbab0c38784a49 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_286fbab0c38784a49"><a aria-expanded="false" aria-controls="286fbab0c38784a49" role="button" data-toggle="collapse" data-parent="#accordion-341056-26" data-target="#286fbab0c38784a49" href="#286fbab0c38784a49"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">Can companies retroactively claim CDAEIA for pre-2026 work?</span></a></h4></div><div id="286fbab0c38784a49" class="panel-collapse collapse " aria-labelledby="toggle_286fbab0c38784a49"><div class="panel-body toggle-content fusion-clearfix"><p> No. CDAEIA only applies to taxation years beginning after December 31, 2025. Work performed in 2025 or earlier taxation years must be claimed under current CDAE rules if eligible. </p></div></div></div></div></div><div class="fusion-text fusion-text-39"><h2>Business Strategy</h2></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-27"><div class="fusion-panel panel-default panel-b5c99509b23a8ecc5 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_b5c99509b23a8ecc5"><a aria-expanded="false" aria-controls="b5c99509b23a8ecc5" role="button" data-toggle="collapse" data-parent="#accordion-341056-27" data-target="#b5c99509b23a8ecc5" href="#b5c99509b23a8ecc5"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">What competitive advantages does CDAEIA create?</span></a></h4></div><div id="b5c99509b23a8ecc5" class="panel-collapse collapse " aria-labelledby="toggle_b5c99509b23a8ecc5"><div class="panel-body toggle-content fusion-clearfix"><p>Companies that successfully transition to CDAEIA gain: </p></p><ul><li>Cost structure advantages through sustained funding access </li><li>Accelerated AI development capabilities </li><li>Market positioning as AI-integrated solution providers </li><li>Enhanced ability to attract AI talent </li><li>Investor appeal through demonstrated innovation focus </li></ul></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-28"><div class="fusion-panel panel-default panel-dc94e39b723d545ea fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_dc94e39b723d545ea"><a aria-expanded="false" aria-controls="dc94e39b723d545ea" role="button" data-toggle="collapse" data-parent="#accordion-341056-28" data-target="#dc94e39b723d545ea" href="#dc94e39b723d545ea"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">Should companies delay AI projects until 2026?</span></a></h4></div><div id="dc94e39b723d545ea" class="panel-collapse collapse " aria-labelledby="toggle_dc94e39b723d545ea"><div class="panel-body toggle-content fusion-clearfix"><p> No. Begin AI integration immediately in 2025. This allows companies to claim 2025 CDAE while building the foundation for 2026 CDAEIA qualification. Delayed AI adoption risks both funding gaps and competitive disadvantage. </p></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-29"><div class="fusion-panel panel-default panel-f7dbf32d181e27ca0 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_f7dbf32d181e27ca0"><a aria-expanded="false" aria-controls="f7dbf32d181e27ca0" role="button" data-toggle="collapse" data-parent="#accordion-341056-29" data-target="#f7dbf32d181e27ca0" href="#f7dbf32d181e27ca0"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">How does this affect hiring strategies?</span></a></h4></div><div id="f7dbf32d181e27ca0" class="panel-collapse collapse " aria-labelledby="toggle_f7dbf32d181e27ca0"><div class="panel-body toggle-content fusion-clearfix"><p> Companies should prioritize hiring employees with AI expertise (machine learning engineers, data scientists, AI researchers) to meet the 75% AI activity threshold. Traditional developers may need upskilling in AI technologies to maintain CDAEIA eligibility. </p></div></div></div></div></div><div class="fusion-text fusion-text-40"><h2>Common Mistakes to Avoid</h2></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-30"><div class="fusion-panel panel-default panel-5c55bf806ba04d94a fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_5c55bf806ba04d94a"><a aria-expanded="false" aria-controls="5c55bf806ba04d94a" role="button" data-toggle="collapse" data-parent="#accordion-341056-30" data-target="#5c55bf806ba04d94a" href="#5c55bf806ba04d94a"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">What are the biggest transition mistakes companies make?</span></a></h4></div><div id="5c55bf806ba04d94a" class="panel-collapse collapse " aria-labelledby="toggle_5c55bf806ba04d94a"><div class="panel-body toggle-content fusion-clearfix"><ol><li>Waiting until 2026 to start AI integration planning </li><li>Failing to maximize 2025 CDAE claims under current rules </li><li>Not documenting AI components in existing work </li><li>Assuming general software development qualifies for CDAEIA </li><li>Missing the 15-month certification deadline for 2025 claims </li></ol></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-31"><div class="fusion-panel panel-default panel-91a53448934d52ee5 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_91a53448934d52ee5"><a aria-expanded="false" aria-controls="91a53448934d52ee5" role="button" data-toggle="collapse" data-parent="#accordion-341056-31" data-target="#91a53448934d52ee5" href="#91a53448934d52ee5"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">How can companies avoid qualification gaps?</span></a></h4></div><div id="91a53448934d52ee5" class="panel-collapse collapse " aria-labelledby="toggle_91a53448934d52ee5"><div class="panel-body toggle-content fusion-clearfix"><p> Develop a dual-track strategy: maximize 2025 CDAE benefits while simultaneously building AI capabilities and documentation for 2026 CDAEIA. This ensures continuous funding access throughout the transition. </p></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-32"><div class="fusion-panel panel-default panel-aaaac0e84449a6236 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_aaaac0e84449a6236"><a aria-expanded="false" aria-controls="aaaac0e84449a6236" role="button" data-toggle="collapse" data-parent="#accordion-341056-32" data-target="#aaaac0e84449a6236" href="#aaaac0e84449a6236"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">What documentation mistakes should be avoided?</span></a></h4></div><div id="aaaac0e84449a6236" class="panel-collapse collapse " aria-labelledby="toggle_aaaac0e84449a6236"><div class="panel-body toggle-content fusion-clearfix"><ul><li>Failing to distinguish AI-specific work from general development </li><li>Inadequate technical description of machine learning implementation </li><li>Missing employee time tracking for 75% threshold verification </li><li>Insufficient evidence of AI’s central role in solution value </li><li>Not maintaining separate records for multiple funding programs </li></ul></div></div></div></div></div><div class="fusion-text fusion-text-41"><h2>Getting Expert Help</h2></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-33"><div class="fusion-panel panel-default panel-fa8d2adc8d308cbb0 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_fa8d2adc8d308cbb0"><a aria-expanded="false" aria-controls="fa8d2adc8d308cbb0" role="button" data-toggle="collapse" data-parent="#accordion-341056-33" data-target="#fa8d2adc8d308cbb0" href="#fa8d2adc8d308cbb0"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">When should companies consult CDAEIA specialists?</span></a></h4></div><div id="fa8d2adc8d308cbb0" class="panel-collapse collapse " aria-labelledby="toggle_fa8d2adc8d308cbb0"><div class="panel-body toggle-content fusion-clearfix"><p>Immediately if you: </p></p><ul><li>Currently claim CDAE and want to maintain funding access </li><li>Are uncertain whether your AI integration meets CDAEIA thresholds </li><li>Want to coordinate CDAEIA with federal SR&ED and provincial CRIC </li><li>Need help structuring activities to maximize multiple programs </li><li>Face complex multi-jurisdictional funding situations </li></ul></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-34"><div class="fusion-panel panel-default panel-0c3ff519ff5be5d23 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_0c3ff519ff5be5d23"><a aria-expanded="false" aria-controls="0c3ff519ff5be5d23" role="button" data-toggle="collapse" data-parent="#accordion-341056-34" data-target="#0c3ff519ff5be5d23" href="#0c3ff519ff5be5d23"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">What should companies look for in CDAEIA advisors?</span></a></h4></div><div id="0c3ff519ff5be5d23" class="panel-collapse collapse " aria-labelledby="toggle_0c3ff519ff5be5d23"><div class="panel-body toggle-content fusion-clearfix"><p>Seek advisors with: </p></p><ul><li>Deep expertise in both CDAE and emerging CDAEIA requirements </li><li>Experience coordinating federal SR&ED with provincial programs </li><li>Technical understanding of AI technologies and integration </li><li>Proven track record with Investissement Québec certifications </li><li>Multi-program optimization capabilities (SR&ED, CRIC, CDAEIA) </li></ul></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-35"><div class="fusion-panel panel-default panel-249cb8546a1c3aa93 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_249cb8546a1c3aa93"><a aria-expanded="false" aria-controls="249cb8546a1c3aa93" role="button" data-toggle="collapse" data-parent="#accordion-341056-35" data-target="#249cb8546a1c3aa93" href="#249cb8546a1c3aa93"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">How can Boast help with the transition?</span></a></h4></div><div id="249cb8546a1c3aa93" class="panel-collapse collapse " aria-labelledby="toggle_249cb8546a1c3aa93"><div class="panel-body toggle-content fusion-clearfix"><p>Boast provides comprehensive support including: </p></p><ul><li>2025 CDAE maximization strategies </li><li>AI integration assessment and positioning </li><li>Multi-program coordination (federal and provincial) </li><li>Documentation systems for audit-ready compliance </li><li>Strategic planning across the transition period </li><li>Ongoing optimization as CDAEIA requirements evolve </li></ul></div></div></div></div></div><div class="fusion-text fusion-text-42"><h2>Additional Resources</h2></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-36"><div class="fusion-panel panel-default panel-11c6678b2565c2981 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_11c6678b2565c2981"><a aria-expanded="false" aria-controls="11c6678b2565c2981" role="button" data-toggle="collapse" data-parent="#accordion-341056-36" data-target="#11c6678b2565c2981" href="#11c6678b2565c2981"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">Where can I learn more about CDAEIA?</span></a></h4></div><div id="11c6678b2565c2981" class="panel-collapse collapse " aria-labelledby="toggle_11c6678b2565c2981"><div class="panel-body toggle-content fusion-clearfix"><ul><li>Investissement Québec: Official CDAEIA program administration </li><li>Revenu Québec: Tax credit forms and technical requirements </li><li>Quebec Budget 2025-2026: Original program announcement details </li><li>Boast resources: Strategic guides, webinars, and consultation services </li></ul></div></div></div></div></div><div class="accordian fusion-accordian" style="--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color3);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:var(--awb-color3);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color8);--awb-icon-box-color:var(--awb-color8);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-title-font-family:var(--awb-typography1-font-family);--awb-title-font-weight:var(--awb-typography1-font-weight);--awb-title-font-style:var(--awb-typography1-font-style);--awb-title-font-size:16px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);"><div class="panel-group fusion-toggle-icon-boxed" id="accordion-341056-37"><div class="fusion-panel panel-default panel-f235beced09a4c7e6 fusion-toggle-has-divider"><div class="panel-heading"><h4 class="panel-title toggle" id="toggle_f235beced09a4c7e6"><a aria-expanded="false" aria-controls="f235beced09a4c7e6" role="button" data-toggle="collapse" data-parent="#accordion-341056-37" data-target="#f235beced09a4c7e6" href="#f235beced09a4c7e6"><span class="fusion-toggle-icon-wrapper" aria-hidden="true"><i class="fa-fusion-box active-icon awb-icon-minus" aria-hidden="true"></i><i class="fa-fusion-box inactive-icon awb-icon-plus" aria-hidden="true"></i></span><span class="fusion-toggle-heading">Are there other Quebec funding programs to consider?</span></a></h4></div><div id="f235beced09a4c7e6" class="panel-collapse collapse " aria-labelledby="toggle_f235beced09a4c7e6"><div class="panel-body toggle-content fusion-clearfix"><p>Yes, Quebec companies should also explore: </p></p><ul><li>CRIC (Tax Credit for Research, Innovation and Commercialization) </li><li>Federal SR&ED (enhanced with higher expenditure limits) </li><li>Municipal innovation programs (Montreal, Quebec City) </li><li>IDCI (Incentive Deduction for Commercialization of Innovations) </li></ul></div></div></div></div></div><div class="fusion-text fusion-text-43"><p><strong>Ready to optimize your CDAE-to-CDAEIA transition strategy?</strong></p><p>Contact Boast for a comprehensive assessment of your funding opportunities across the transition period. Our Quebec-based experts help companies maximize current CDAE benefits while positioning for enhanced CDAEIA access in 2026 and beyond.</p></div></div></div></div></div><p>The post <a href="https://boast.ai/en-ca/blog/sr-ed/cdae-to-cdaeia-transition-frequently-asked-questions/">CDAE to CDAEIA Transition: Frequently Asked Questions</a> appeared first on <a href="https://boast.ai">Boast</a>.</p>]]></content:encoded> </item> </channel></rss>If you would like to create a banner that links to this page (i.e. this validation result), do the following:
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