Tax Credit for Salaries and Wages (R&D)
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.
Revenu Québec's language policy requires that French be the language of communication between corporations established in Québec and Revenu Québec.
To access the document to be used by corporations established in Québec, click RD-1029.7.
The English version of the document, available below, may be used by individuals, trusts and partnerships, and by corporations not established in Québec. Corporations established in Québec can consult the English version for information purposes only.