Tax Credit for Salaries and Wages (R&D)
RD-1029.7-V

Taxpayers (other than corporations) can complete this form to claim the tax credit for salaries and wages (R&D) for expenditures incurred after December 4, 2006, if they meet all of the following requirements:

• They carry out scientific research and experimental development (R&D) or have such R&D carried out on their behalf.
• They carry on a business in Canada and the R&D is carried out in Québec.
• They are neither tax-exempt nor controlled by a tax-exempt corporation.
• They are not a corporation controlled by a prescribed research entity.

Revenu Québec’s language policy requires that French be the language of communication between corporations established in Québec and Revenu Québec.

To access the form to be completed by corporations, click RD-1029.7. The English version of this form, available below, may be filed by individuals only. Corporations can consult the English version for information purposes only.