Tax credit for pre-competitive private partnership research
Do you want to carry out Scientific Research and Experimental Development projects in Quebec? If so, your Canadian business could benefit from a 30% refundable tax credit for work performed in a partnership with an eligible private company.
The tax credit may cover SR&ED costs related to:
- 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.