Tax credit for pre-competitive private partnership research

Ministère de l'Économie et de l'Innovation, Government of Quebec • Applies only to: Quebec

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:

  • 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.

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