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Advance Ruling

Elimination of the requirement to obtain an advance ruling for R&D tax credits

Currently, a taxpayer can benefit from a R&D university tax credit (80% of the amount of a research contract instead of 50%) only if a favourable advance ruling has been given by the Minister of Revenue regarding the research contract.

This requirement will be replaced starting March 25, 2021 by changes to the information collected by Revenu Québec to verify the conditions for applying these tax credits and continue to ensure the integrity of the measures.