Saskatchewan Commercial Innovation Incentive (SCII) - Patent Box
Provincial Corporate Income Tax rate reduction to 6% for 10-15 years on income from commercialization of qualifying intellectual property in Saskatchewan.
About this program
The Saskatchewan Commercial Innovation Incentive (SCII) is North America's first 'patent box' style tax incentive, reducing provincial Corporate Income Tax (CIT) to 6% for eligible corporations on income earned from commercializing qualifying intellectual property in Saskatchewan. The benefit period is 10 consecutive years, extending to 15 years when 50% or more of related R&D was conducted in Saskatchewan. Qualifying IP includes patents, plant breeders' rights, trade secrets, and copyright (computer programs and algorithms). SCII is open to any company in the world operating in any sector. The program was extended to June 30, 2027 in March 2025, and recent amendments simplified eligibility by removing certain economic eligibility criteria.
Eligibility
Corporations of any size or sector commercializing qualifying intellectual property in Saskatchewan; qualifying IP linked to Saskatchewan-based commercialization; for the 15-year benefit period, 50% or more of related R&D must have been conducted in Saskatchewan.
Requirements
- Eligible corporation status
- Qualifying intellectual property
- Commercialization activities in Saskatchewan