Agreement Regarding the Expenditure Limit for the Tax Credit for R&D and Pre-Commercialization
RD-1029.8.EN-T
Form RD-1029.8.EN must be filed by a corporation if:
- it is claiming the tax credit for R&D and pre-commercialization for the taxation year;
- it is associated, in the taxation year, with one or more other corporations carrying on a business in Québec;
- it wishes to agree with the corporation(s) with which it is associated on how to allocate between themselves the $1,000,000 expenditure limit that applies in calculating this tax credit.