Tax Credit for Salaries and Wages (R&D)

Investissement Québec • Applies only to: Quebec

You could benefit from a tax credit rate of 14% to 37.5% of your payroll, if your business:

  • Performs or contracts out scientific research and experimental development (SR&ED) work
  • Performs R&D work in Quebec
  • Is neither exempt from taxes, nor controlled by an incorporated business exempt from taxes
  • Is not an incorporated business controlled by a prescribed research entity

An eligible biopharmaceutical company that has a certificate issued by Investissement Québec before June 4, 2014 could benefit from a reduced rate.

Other conditions apply.

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