Eligible public research centres

Recognition of eligible public research centres

The tax credit for university research and research carried on by a public research centre or a research consortium focuses in particular on 80% of the amount of a contract relating to scientific research and experimental development (R&D) subcontracted to an eligible public research centre with which it is not related.

In this regard, it is the responsibility of the Ministère des Finances du Québec to recognize a research centre as an eligible public research centre.

For more information on this tax credit, we suggest that you refer to the tax measure stipulated in Division II.1 of chapter III.1 of Title III of Book IX Part I of the Taxation Act (Sections 1029.8.1 and ss.)This link will open a warning that you are leaving the ministère's Website.

Procedure for obtaining recognition of a research centre as an eligible public research centre.

Eligibility Criteria

The Department recognizes a research centre as an eligible public research centre if it considers that the research centre satisfies the following conditions:

  1. It has expertise in a specific field.
  2. It employs personnel who have the necessary qualifications to carry out R&D work that may be subcontracted to it.
  3. It has premises and equipment to carry out this work.
  4. It obtains most of its funding from public funds.

Request for recognition

A centre that wishes to obtain recognition as an eligible public research centre must send a written application to the Department. The information it must provide must cover:

  • the legal form of the research centre;
  • the research personnel;
  • the premises and equipment used in the course of R&D work;
  • the source of its funding.

This information will be used to determine whether the above-mentioned eligibility criteria are satisfied. (There is no official form in this regard). Please send this written request for recognition to:

Bureau du sous-ministre adjoint
Secteur du droit fiscal et de la fiscalité
Ministère des Finances

12 rue Saint-Louis, Floor B
Québec (Québec)  G1R 5L3

or send by email to: secteurdudroitfiscaletdelafiscalite@finances.gouv.qc.ca

Annual return and notice of change

Any research centre that, since May 2, 1991, has obtained recognition as an eligible public research centre must file an annual return with the Department certifying that it continues to satisfy the eligibility criteria that the Department relied on to recognize it.

  1. The annual return must be in writing and sent to the Department at the address given above. (There is no official form in this regard).
  2. The annual return covering a calendar year must be filed no later than the last day of February following such calendar year.

An eligible public research centre must advise the Department as soon as a change occurs regarding human, material or financial resources that could compromise its capacity to carry out R&D work on behalf of companies.

An eligible public research centre's failure to comply with its obligation to file its annual report or a notice of change could lead to the revocation of its recognition by the Department.


Feel free to send us an email at secteurdudroitfiscaletdelafiscalite@finances.gouv.qc.ca or call us at 418 691-2261 if you have any question in this regard.