Exonération temporaire d'impôt pour la commercialisation d'une propriété intellectuelle (English courtesy translation)

Form CO-771.14 must be filed by any corporation incorporated in Canada after March 19, 2009, and before April 1, 2014, that wishes to claim a temporary income tax exemption for the commercialization of intellectual property. In order to claim the exemption, the corporation must hold a qualification certificate issued by the Minister of Higher Education, Research, Science and Technology in respect of an eligible commercialization business.

Revenu Québec's language policy requires that French be the language of communication between corporations established in Québec and Revenu Québec.

To access the official French version of this document, click CO-771.14. The courtesy translation of this document, entitled Temporary Income Tax Exemption for the Commercialization of Intellectual Property, is available below for information purposes only.

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2017-01 version

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