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