If you have a permanent establishment in the Yukon at some time during the year and you incurred qualifying expenses for scientific research and experimental development conducted in the Yukon, you are eligible to claim this credit.
The Yukon SR&ED tax credit is available to the inhabitants of Yukon as well as businesses and people operating there. It has a 15% reimbursement rate for eligible expenses and an additional 5% for payments made to Yukon College. The federal pool of deductible and eligible SR&ED credits will be smaller as a result of the Yukon tax benefit. Go to the website for additional details! https://canadiansred.ca/regional-offices/yukon-sred/