Tax Credit for University Research or Research Carried Out by a Public Research Centre or a Research Consortium
RD-1029.8.6-V

This form is for use by a taxpayer that wishes to claim the tax credit for qualified expenditures incurred by the taxpayer (or by a partnership of which the taxpayer is a member) and that meets the following requirements:

• The taxpayer entered into a university research contract with an eligible university entity, or into an eligible research contract carried out by an eligible public research centre or an eligible research consortium.
• The taxpayer carries on a business in Canada and the R&D is carried out in Québec.
• The taxpayer is neither exempt from income tax nor controlled by a corporation that is exempt from income tax.

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-1029.8.6. The English version of this form, available below, may be filed by individuals only. Corporations can consult the English version for information purposes only.