Tax Credit for University Research or Research Carried Out by a Public Research Centre
“Québec. Revenu Québec”
The funder does not disclose this information
Maximum Eligible Amount
Tax Credit
Fund Type
A corporation that carries on business in Canada and has either entered into a university research contract with an eligible university entity or into an eligible research contract with an eligible public research center or an eligible research consortium, may, under certain conditions , claim a tax credit for all or part of a qualified expenditure related to scientific research and experimental development (R & D) she engaged in the taxation year and as part of this contract.
- For eligible expenses incurred by the corporation before June 5, 2014, or under a research contract entered into before June 4, 2014, the rate of this tax credit is 35%.
- For eligible expenditures incurred by the corporation after June 4, 2014 and before December 3, 2014, or under a research contract entered into after June 3, 2014 and before December 3, 2014, the tax credit rate is 28%.
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