Canadian startups are rethinking how and where they record their research activity as new intellectual property (IP) incentives take shape for 2026. Ottawa’s move toward an “innovation box” model, combined with redesigned Scientific Research and Experimental Development (SR&ED) procedures arriving this April, is prompting founders to map the path of every prototype and patent. The goal is to clarify where R&D takes place and how future IP income flows through a company before
