Tax Credit for Scientific Research and Experimental Development
You may be entitled to this tax credit if you (or a partnership of which you were a member) meet both 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 experimental development carried out on your behalf.
For more information, consult the instructions for item 15 of line 462 in the Guide to the Income Tax Return (TP-1.G-V).