• Research and development

Tax credit for scientific research and experimental development

If you carry on a business in Québec, and if you carry out scientific research and experimental development (R&D) on your own behalf or on behalf of another person, or have such research and development carried out on your behalf, you may be entitled to a refundable tax credit.

To claim the tax credit, complete form RD-1029.7, Crédit d'impôt relatif aux salaires – R-D.

For more information about R&D tax credits, see brochure IN-109-V, Tax Assistance for Scientific Research and Experimental Development.

Information seminars

Information seminars on R&D are offered jointly by Revenu Québec and the Canada Revenue Agency. These seminars will give you an overview of R&D credits, as well as providing information on eligibility for these tax credits and the application procedure. For the times and locations of seminars in your area, consult the Web site of the Canada Revenue Agency.