Tax Credit for University Research or Research Carried Out by a Public Research Centre or a Research Consortium
RD-1029.8.6-V
This form must be filed by any taxpayer that wants to claim the tax credit for university research or research carried out by a public research centre or a research consortium, in respect of qualified expenditures made by the taxpayer or by a partnership of which the taxpayer is a member.
In order for the taxpayer to receive this credit, their taxation year must begin before March 26, 2025. If the taxpayer is claiming the credit as a member of a partnership, the partnership's fiscal period must begin before that date as well.