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Clarification Regarding the Tax Credit for Technological Adaptation Services and the R&D Tax Credits

In the Budget Speech of March 30, 2010, the Québec Minister of Finance announced amendments to tax legislation that would make it clear that an expenditure incurred by a taxpayer is not eligible for the purposes of the refundable tax credit for technological adaptation services if it is otherwise eligible for the purposes of any of the following R&D tax credits:

  • the tax credit for salaries and wages (R&D)
  • the tax credit for university research or research carried out by a public research centre or a research consortium 
  • the tax credit for private partnership pre-competitive research

This clarification applies in regard to an expenditure incurred after March 30, 2010.

For more information, see page A.84 in Additional Information on the Budgetary Measures, published by the Ministère des Finances.

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