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Published

Changes to the Tax Credit for Salaries and Wages (R&D)

In the Budget Speech of March 30, 2010, the Québec Minister of Finance announced several tax measures that will amend the tax credit for salaries and wages (R&D) in relation to the following: 

  • clinical trials
  • arm’s-length subcontracting

These measures apply to any expenditure incurred by a taxpayer for a taxation year for which the Minister of Revenue may, on March 30, 2010, determine or redetermine the tax credit for salaries and wages (R&D) for that year, and make an assessment, reassessment or additional assessment in relation to the tax credit.

Clinical trials

Expenditures incurred with respect to the participation of a research subject in a clinical trial are now considered qualified expenditures for the purposes of the tax credit for salaries and wages (R&D).

In addition, the consideration paid to the first or second subcontractor carrying out a clinical trial will not be reduced by the amount of the indemnity paid to a research subject who participates in the trial and is not an employee of the first or second subcontractor.

Arm’s-length subcontracting

Under the amendments to the tax credit for salaries and wages (R&D), where work is done on behalf of a taxpayer by a corporation or a partnership with which the taxpayer is dealing at arm’s length, the expenses incurred with respect to the work done by a person who is not an employee of the corporation or partnership, but is a shareholder or member (as applicable) of the corporation or partnership, may now be included as qualified expenditures for the purposes of the credit.

This amendment will apply to any expenditure incurred by a taxpayer for a taxation year for which the Minister of Revenue may, on March 30, 2010, determine or redetermine the tax credit for salaries and wages (R&D) for that year, and make an assessment, reassessment or additional assessment in relation to the tax credit.

For further information, see page A.77 in Additional Information on the Budgetary Measures, published by the Ministère des Finances.

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