How Non-Refundable Grants and Contributions Work in Canada

By GrantHub Research Team · · Lire en français

How Non-Refundable Grants and Contributions Work in Canada

If you’ve ever seen a program described as a “non-refundable grant” or a “non-repayable contribution,” you may have wondered what that really means for your business. In Canada, these terms have specific effects on your cash flow, reporting, and risk. Understanding what non-refundable grants and contributions are can help you choose the right funding and avoid surprises after approval.

Across federal and provincial programs, non-repayable funding is one of the most popular forms of support. You do not have to pay it back when you meet the program conditions.


What Is a Non-Refundable Grant or Contribution?

A non-refundable grant (often called a non-repayable contribution) is funding provided by a government body that you do not have to repay, as long as you follow the program rules.

In practice, this means:

  • You receive funding for approved project costs
  • You must use the money exactly as outlined in your agreement
  • You submit proof of expenses and progress reports
  • You do not repay the funds if all conditions are met

Non-refundable does not mean “no strings attached.” Most programs have strict eligibility rules, lists of eligible expenses, and reporting requirements.


Non-Refundable vs Repayable Contributions in Canada

Canadian funding programs usually fall into three types:

  • Non-refundable (non-repayable) grants or contributions
  • Repayable contributions (often interest-free loans tied to performance)
  • Tax credits (claimed through your corporate tax return)

Here’s the main difference:

  • Non-refundable funding lowers your project cost for good.
  • Repayable funding must be paid back, often based on revenue or over time.

For example, the Business Scale-up and Productivity (BSP) program under Canada Economic Development for Quebec Regions can offer up to 90% of eligible costs as non-repayable funding for non-capital projects. Capital projects are usually limited to 50%.


How Non-Refundable Funding Is Paid

Most non-refundable grants in Canada work on a reimbursement basis.

That means:

  • You pay the expense first.
  • You submit invoices and proof of payment.
  • The program reimburses the approved percentage.

Some programs offer an advance, but this is less common and usually for not-for-profit groups or applicants with strong financial history.

See also: How Long Do Canadian Grant Programs Take to Pay Out Funds?


Eligible Expenses Matter More Than the Label

Whether funding is non-refundable or not, eligible expenses decide what you actually receive.

Common eligible costs include:

  • Equipment and machinery
  • Software and technology
  • Third-party consulting
  • Market expansion and commercialization
  • R&D and innovation activities

For example, Prince Edward Island’s Small Business Investment Grant provides a non-repayable contribution toward eligible capital asset purchases to improve efficiency and innovation.

If an expense is not on the approved list, it will not be reimbursed—even under a non-refundable grant.

Tools like GrantHub’s eligibility matcher can help you filter programs by province, industry, and expense type in seconds.


Example: Saskatchewan Technology Startup Incentive (STSI)

The Saskatchewan Technology Startup Incentive (STSI) is often misunderstood because it is non-refundable, but it is not a direct cash grant.

Here’s how it works:

  • Investors receive a 45% non-refundable provincial tax credit
  • The credit applies to investments in eligible Saskatchewan technology startups
  • The maximum credit is $225,000 per eligible investment
  • The credit reduces Saskatchewan income tax payable; unused portions may be carried forward

For startups, this incentive helps attract private investment. For investors, “non-refundable” means the credit can reduce taxes owed, but it will not give a cash refund if taxes are already zero.

This shows why understanding the type of non-refundable support matters.


Common Mistakes to Avoid

1. Thinking “non-refundable” means upfront cash

Most programs reimburse expenses after you pay them. Plan your cash flow so you can cover costs before you get reimbursed.

2. Missing reporting deadlines

Late or incomplete reports can delay payments or make costs ineligible.

3. Mixing up tax credits and grants

Non-refundable tax credits, like STSI, lower taxes you owe. They are not grants paid into your bank account.

4. Stacking funding the wrong way

Some non-refundable grants limit how much total government funding you can use for the same project.

See also: How to Stack Grants and Loans Without Violating Funding Rules


Frequently Asked Questions

Q: Do non-refundable grants ever need to be paid back?
No, as long as you meet all program conditions. If you break the agreement or misuse funds, you may have to repay the money.

Q: Are non-refundable grants taxable income in Canada?
Often yes. Many grants must be reported as income, or they reduce the deductible cost of the expense. Always check with your accountant.

Q: Can startups apply for non-refundable grants?
Yes. Many provincial and federal programs target early-stage and growing businesses, especially in technology and innovation.

Q: Are non-refundable contributions better than repayable ones?
Not always. Repayable contributions sometimes offer more funding or more flexible cash flow terms.

Q: Can I combine non-refundable grants with tax credits?
Sometimes. Many programs allow stacking, but total public funding is often capped.

GrantHub tracks hundreds of active grant and incentive programs across Canada — including non-refundable grants, contributions, and tax credits — so you can quickly see which ones fit your business profile.


Next Steps

Non-refundable grants and contributions can lower your project costs. The key is to understand how they work in real life. You need to consider your location, your industry, and your stage of growth to find the best mix of grants, contributions, and tax incentives. GrantHub helps Canadian businesses compare real programs, check eligibility, and plan funding with confidence.


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