Any business with a permanent set-up in Alberta that is included in SR&ED is qualified for an SR&ED tax credit. It is refundable at 10% on up to $4 million in qualified expense. There are so many things to consider when claiming SRED tax credits. It is very important that you seek assistance from an experienced and qualified SRED consultant. You can contact "Canadian SR&ED Solutions". Call us at 587-200-4163 or visit the website https://canadiansred.ca/regional-offices/alberta-sred/