Tax Credit
Tax Credit for Private Partnership Pre-Competitive Research (Code 79)
The measure allows a company holding a certificate of research project to benefit, for a taxation year, fom a refundable tax credit. This credit represents 14% for a large company, or 30% for SMEs, of the eligible expenses for research and development (R & D) carried out in Québec according to the tax definitions in force.
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Description
The measure allows a company holding a certificate of research project to benefit, for a taxation year, fom a refundable tax credit. This credit represents 14% for a large company, or 30% for SMEs, of the eligible expenses for research and development (R & D) carried out in Québec according to the tax definitions in force.- Promote the achievement of pre-competitive research in Quebec. These must be made in the context of a partnership between two private companies.