Tax Credit for R&D and Pre-Commercialization (CRIC)
RD-1029.8.CR-T
This form must be filed by any corporation that is claiming the tax credit for R&D and pre-commercialization for scientific research and development (R&D) expenditures or pre-commercialization expenditures incurred in its taxation year.
If a partnership of which the corporation is a member incurred such expenditures in its fiscal period that ends in the corporation's taxation year, the corporation can claim the tax credit as a member of the partnership, according to its share of the expenditures.
For the corporation to be entitled to this tax credit, its taxation year or the partnership's fiscal period must begin after March 25, 2025.
For more about the eligibility requirements and terms for the tax credit, see Crédit d'impôt pour la R-D et la précommercialisation (CRIC) – Codes 112 et 113 (in French only).