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The Charter of the French language and its regulations govern the consultation of English-language content.

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.


To complete the form, save it to your computer and open it in Adobe Reader.

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2020-09 version

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