Tax Credit for Scientific Research and Experimental Development

You may be entitled to a refundable tax credit if you (or a partnership of which you were a member) meet the following conditions:

• you or the partnership operated a business in Canada
• you or the partnership carried out scientific research and experimental development or had scientific research and development carried out on your behalf

How to claim the credit

To claim the tax credit, you must complete form RD-1029.7-V, Tax Credit for Salaries and Wages (R&D), and enclose it with your income tax return.