This document was prepared with the information on the ministère Revenu Québec’s Web site.
To help SMEs gain access to strategic information about existing technologies and market trends as well as invest more in the creation of a true innovation network, the Quebec government offers a 50% refundable tax credit for expenses incurred at liaison and transfer centres, and college centres for the transfer of technology.
A corporation may claim the credit regardless of its size. The credit may also be claimed by a corporation that is a member of an eligible partnership. The credit is granted to each member corporation for the taxation year in which the partnership's fiscal period ends. The amount granted to a given corporation is based on that corporation's share of the partnership income or loss.
Eligible expenditures
For the purposes of the tax credit for technological adaptation services, eligible expenditures are as follows:
Liaison and transfer centres offer liaison and transfer services between companies, universities, and other innovation stakeholders. They help businesses specify their needs, facilitate contacts and communications between players, and support businesses in the various stages of carrying out an innovation project.
College centres for the transfer of technology, with locations throughout
The following liaison and transfer services are provided by these organizations:
For more information, consult the Web site http://www.revenu.gouv.qc.ca/eng/entreprise/impot/credits/adaptation/dem_adaptation.asp