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

• You carry on a business in Canada. 
• One of the following applies:
  • You carry out scientific research and experimental development (R&D) in Québec. 
  • You have such R&D carried out on your behalf under a contract. 

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

• It carries on a business in Canada. 
• One of the following applies:
  • It carries out scientific research and experimental development (R&D) in Québec. 
  • It has such R&D carried out on its behalf under a contract. 

This tax credit cannot be claimed by:

• a specified member of the partnership;
• a trust, if one of its beneficiaries is:
  • a tax-exempt person,
  • 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 carry on a business in Canada. 
• 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 paid the research entity to carry out scientific research and experimental development (R&D) work 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 carries on a business in Canada. 
• 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 paid the research entity to carry out scientific research and experimental development (R&D) work in Québec. 

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 person,
  • 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 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 carry on a business in Canada. 
• 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 in Québec. 
• You obtained a qualification certificate issued by the Minister of Economy, Innovation and Energy. 
• 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 carries on a business in Canada. 
• It entered into a private partnership agreement to either carry out R&D work as part of a pre-competitive research project or have such R&D work carried out on its behalf in Québec. 
• It obtained a qualification certificate issued by the Minister of Economy, Innovation and Energy. 
• Throughout the fiscal period, 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 person,
  •  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, Innovation and Energy 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 and carries on a business in Canada.

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 person,
  • 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)