You may be entitled to this refundable tax credit if you meet all of the following requirements:

• You carry out scientific research and experimental development (R&D) or have such R&D carried out on your behalf.
• You carry on a business in Canada and the R&D is carried out in Québec.

You may also be entitled to the tax credit if the partnership of which you are a member meets the following conditions:

• It carries out R&D or has R&D carried out on its behalf.
• It carries on a business in Canada and the R&D is carried out in Québec.
• It is not exempt from income tax.

This tax credit cannot be claimed by:

• a specified member of the partnership;
• a trust, if one of its beneficiaries is:
  • a tax-exempt corporation,
  • a corporation controlled by a prescribed research entity or by a corporation related to such a corporation, or
  • a Crown corporation or a subsidiary that is wholly controlled by such a corporation.

Forms to enclose with the personal income tax return

• Tax Credit for Salaries and Wages (R&D) (RD-1029.7-V)
• Deduction Respecting Scientific Research and Experimental Development Expenditures (RD-222-V)

You may be entitled to this refundable tax credit if you meet all of the following requirements:

• You entered into a university research contract with an eligible university entity, or into an eligible research contract with an eligible public research centre or an eligible research consortium.
• You carry on a business in Canada, and the scientific research and experimental development (R&D) work is carried out in Québec.

You may also be entitled to the tax credit if the partnership of which you are a member meets all of the following requirements:

• It entered into a university research contract with an eligible university entity, or into an eligible research contract with an eligible public research centre or an eligible research consortium.
• It carries on a business in Canada, and the R&D work is carried out in Québec.
• It is not exempt from income tax.

Note that the tax credit cannot be claimed by:

• a specified member of a partnership;
• a trust, if one of its beneficiaries is:
  • a tax-exempt corporation,
  • a corporation controlled by a prescribed research entity or by a corporation related to such a corporation, or
  • a Crown corporation or a subsidiary that is wholly controlled by such a corporation.

Before claiming the tax credit, make sure that Revenu Québec has given a favourable advance ruling.

Forms to enclose with the personal income tax return

• Tax Credit for University Research or Research Carried Out by a Public Research Centre or a Research Consortium (RD-1029.8.6-V)
• Deduction Respecting Scientific Research and Experimental Development Expenditures (RD-222-V)

You may be entitled to this refundable tax credit if you carry out private partnership pre-competitive research and you meet all of the following requirements:

• You entered into a private partnership agreement to carry out scientific research and experimental development (R&D) work as part of a pre-competitive research project or have such R&D work carried out on your behalf.
• You carry on a business in Canada, and the R&D work is carried out in Québec.
• You obtained a qualification certificate issued by the Minister of Economy and Innovation.
• Throughout the taxation year, you were not related to any public partner and you were dealing at arm's length with at least one of the partners that is not a public partner.

You may also be entitled to the tax credit of the partnership of which you are a member meets all of the following requirements:

• It entered into a private partnership agreement to either carry out R&D work as part of a pre-competitive research project or has such R&D work carried out on its behalf.
• It carries on a business in Canada, and the R&D work is carried out in Québec.
• It is not exempt from income tax.
• It obtained a qualification certificate issued by the Minister of Economy and Innovation.
• Throughout the taxation year, it was not related to any public partner and it was dealing at arm's length with at least one of the partners that is not a public partner.

Note that the tax credit cannot be claimed by:

• a public partner;
• a specified member of a partnership;
• a trust, if one of its beneficiaries is:
  • a tax-exempt corporation,
  •  a corporation controlled by a prescribed research entity or by a corporation related to such a corporation, or
  • a Crown corporation or a subsidiary that is wholly controlled by such a corporation.

Documents to enclose with the personal income tax return

• Tax Credit for Private Partnership Pre-Competitive Research (form RD-1029.8.16.1-V)
• A copy of the qualification certificate issued by the Minister of Economy and Innovation for the pre-competitive research project carried out as part of the partnership agreement
• Deduction Respecting Scientific Research and Experimental Development Expenditures (RD-222-V)

You may be entitled to this refundable tax credit if you paid fees or dues to an eligible research consortium and you carry on a business in Canada.

You may also be entitled to the tax credit if the partnership of which you are a member paid fees or dues to a research consortium, carries on a business in Canada and is not exempt from income tax.

Note that the tax credit cannot be claimed by:

• a specified member of the partnership;
• a trust, if one of its beneficiaries is:
  • a tax-exempt corporation,
  • a corporation controlled by a prescribed research entity or by a corporation related to such a corporation, or
  • a Crown corporation or a subsidiary that is wholly controlled by such a corporation.

Form to enclose with the personal income tax return

Tax Credit for Fees and Dues Paid to a Research Consortium (form RD-1029.8.9.03-V)