Crédit d’impôt pour services d’adaptation technologique (Tax Credit for Technological Adaptation Services)

By mmuise
Description:

This tax credit is intended to an eligible corporation that, in the taxation year, enters into a contract with an eligible college center for the transfer of technology (CCTT) or with an eligible liaison and transfer center (CLT).


Comments on Funding:

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Deadline: Rolling deadline
Eligibility:

The applicant must:

  • be the company that has an establishment in Quebec;
  • operate an eligible business;
  • have entered into a contract with an eligible CCTT (Centre for Technology Transfer) or an eligible CLT (Designated Laboratories).

    Note that the following companies are not eligible for the tax credit for technological adaptation services:
  • A company that is exempt from tax.
  • A Crown corporation or a subsidiary wholly controlled by such a corporation.

    Company as a Member of a Partnership:
    - If, during the taxation year, the eligible company is a member of an eligible partnership (or a member of an interposed partnership that is a member of an eligible partnership), then the company can claim this tax credit for its share of expenses incurred by the partnership.
Application Steps:

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Documentation Needed:

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Other Things to Note:

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About the author
mmuise