Tax Credits for Scientific Research and Experimental Development (R&D)

You may be entitled to a refundable tax credit if you (or a partnership of which you were a member) operated a business in Canada and carried out scientific research and experimental development or had scientific research and development carried out on your behalf.

Tax credit for salaries and wages (R&D)

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)
Tax credit for university research or research carried out by a public research centre or a research consortium

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)
Tax credit for private partnership pre-competitive research

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)
Tax credit for fees and dues paid to a research consortium

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)

For more information about tax credits for scientific research and experimental development (R&D), see document IN-109-V, Tax Assistance for Scientific Research and Experimental Development.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter