Tax Credit for Salaries and Wages (R&D)
RD-1029.7-V

This form must be filed by any taxpayer that wishes to claim the tax credit for salaries and wages (R&D). To qualify for this tax credit, the taxpayer:

  • must undertake scientific research and experimental development (R&D) work or cause such work to be undertaken on the taxpayer's behalf;
  • must carry on a business in Canada, and the R&D work must be undertaken in Québec;
  • must not be exempt from income tax;
  • must not be a Crown corporation or a subsidiary wholly-owned corporation of such a corporation; and
  • must not be a corporation controlled by a prescribed research entity or a corporation related to such a controlled corporation.

In compliance with our language policy, corporations established in Québec must file the French version of this form. To access it, click français.

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End of note

2020-09 version

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