Tax credit for pre-competitive private partnership research projects 

Ministère de l'Enseignement supérieur, de la Recherche, de la Science et de la Technologie, Government of Quebec

Applies only to: Québec

Do you want to carry out scientific research and experimental development projects in Quebec? If so, your Canadian business could benefit from a 35% refundable tax credit for work performed in a partnership with an eligible private company.

The tax credit may cover SR&ED costs related to:

  • Salaries
  • Cost of materials and installation
  • Contracts entrusted to sub-contractors (up to 80%)
  • Overhead costs

To be eligible, you must obtain a certificate of eligibility issued by the Department.

Other conditions apply.