Tax Credit for Salaries and Wages (R&D)
Taxpayers can complete this form to claim the tax credit for salaries and wages (R&D), provided they meet all of the following requirements:
- They carry out scientific research and experimental development (R&D) or have such R&D carried out on their behalf.
- They carry on a business in Canada and the R&D is carried out in Québec.
- They are neither tax-exempt nor controlled by a tax-exempt corporation.
- They are not a corporation controlled by a prescribed research entity.
Revenu Québec's language policy requires that French be the language of communication between corporations established in Québec and Revenu Québec.
To access the document to be used by corporations established in Québec, click RD-1029.7.
The English version of the document, available below, may be used by individuals, trusts and partnerships, and by corporations not established in Québec. Corporations established in Québec can consult the English version for information purposes only.