Deduction Respecting Scientific Research and Experimental Development Expenditures
This form is for use by a taxpayer that is claiming a deduction for scientific research and experimental development expenditures incurred in Canada, as well as by a member of a partnership that must report such expenditures deducted in the calculation of the partnership's income.
Revenu Québec's language policy requires that French be the language of communication between corporations established in Québec and Revenu Québec.
To access the document to be used by corporations established in Québec, click RD-222. The English version of the document, available below, may be used by individuals, trusts and partnerships, and by corporations not established in Québec. Corporations established in Québec can consult the English version for information purposes only.