You may be entitled to this refundable tax credit if you meet all 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
  • 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 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 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
  • 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 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 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
  • 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 eligible for this refundable tax credit if you paid fees or dues to an eligible research consortium in the taxation year beginning before March 26, 2025. Similarly, if you are a member of a partnership, you may be eligible for this refundable tax credit if the partnership paid fees or dues to an eligible research consortium in its fiscal period beginning before March 26, 2025. However, the balance of the cumulative fees or dues that you or the partnership paid at the end of the taxation year or fiscal period ending after March 25, 2025, may entitle you to the tax credit for a taxation year ending no later than December 31, 2029.

To be eligible, you or the partnership of which you are a member must carry 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
  • 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)