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Published | Category : Income tax - businesses

Standardization of Tax Credit Taxation

Tax legislation will be amended such that the following refundable tax credits will be considered government assistance:

  • the tax credit for scientific research and experimental development
  • the tax credit for university research or for research carried on by a public research centre or a research consortium
  • the tax credit for fees and dues paid to a research consortium
  • the tax credit for private partnership pre-competitive research
  • the tax credit for on-the-job training periods
  • the tax credit for design
  • the tax credit for the construction or conversion of vessels

These tax credits must be included in the calculation of the income of the taxpayer who receives them after November 20, 2012, for expenses incurred for a taxation year starting after that day.

For further information, see page H.49 of the Budget Plan published by the Ministère des Finances et de l’Économie.

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