Request a certificate of eligibility for the tax credit for pre-competitive research in private partnership
No specific amount was identified.
Tax Credit
Description:
The measure aims to promote the grouping of private companies that conduct pre-competitive research in Quebec. It allows for a refundable tax credit for eligible expenses incurred as part of a scientific research and experimental development (R&D) project.
Comments on Funding:
N/A
Continuous Intake. No specific deadline was identified.
Eligibility:
To be able to request a certificate of eligibility, the company must meet the following conditions:
She operates a business in Canada.
It has entered into a private partnership agreement to carry out or have carried out on its behalf in Quebec R&D work as part of a pre-competitive research project.
It is not linked to any public partner and has no dependency relationship with any of the partners other than a public partner during the tax year.
Cannot obtain a certificate:
public partners;
foreign partners;
tax-exempt companies.
Application Steps:
First, make sure you have entered into an agreement with your partners that meets the eligibility criteria. If necessary, you can refer to the sample standard partnership agreement (PDF 264 KB) .
You must complete only one certification request per research project. Then designate the partner who will be responsible for transmitting the request.
Complete the application form for a certificate of eligibility (PDF 1.25 MB) and have all partners who wish to obtain a certificate sign. Partners who are not eligible for the tax credit are not required to sign the application form.
Attach the following documents to your request:
A copy of the partnership agreement, signed by all parties, and its supporting documents, including a detailed description of the research project;
Letters of authorization or power of attorney from the agents, if applicable;
Any relevant related documents, such as a Pert or Gantt chart, or an investment table.
The application must be submitted no later than 90 days following the start of the SR&ED project that is the subject of the agreement. After this deadline, but before the end of a three-year period, an application may be deemed admissible under certain conditions. In such a case, please attach a document explaining your delay.
Documentation Needed:
1. Application form for a certificate of eligibility (PDF 1.25 MB), signed by all eligible partners
2. Copy of the partnership agreement, signed by all parties, including supporting documents and a detailed description of the research project
3. Letters of authorization or power of attorney from agents, if applicable
4. Relevant related documents (e.g., Pert or Gantt chart, investment table)
5. (If applicable) Explanation of delay if submitted after 90 days but within three years of the SR&ED project start date
Other Things to Note:
Terms and conditions
The certificate of eligibility is valid for three years.
In the event that the R&D work covered by a partnership continues beyond the validity period of the certificate, you will need to submit a new, complete application.
You must notify us in writing as soon as a change or modification is made to the agreement or the research project. A certificate may be modified or revoked when information or documents brought to our attention justify it.
About the author
Maurice
