Line 153 - Tax credits for scientific research and experimental development (R&D)
Line 153 - Tax credits for scientific research and experimental development (R&D)
A trust that carried out R&D in the course of a business that it carried on in Canada, or had R&D carried out on its behalf, can claim a tax credit. Duly complete the applicable form from the list below and enclose it with the return.
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form RD-1029.7-V, Tax Credit for Salaries and Wages (R&D)
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form RD-1029.8.6-V, Tax Credit for University Research or Research Carried Out by a Public Research Centre or a Research Consortium
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form RD-1029.8.9.03-V, Tax Credit for Fees and Dues Paid to a Research Consortium
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form RD-1029.8.16.1-V, Tax Credit for Private Partnership Pre-Competitive Research
Trust that is a member of a partnership
If the trust is a member of a partnership that is required to file the Partnership Information Return (form TP-600-V), the information required to calculate the tax credit for salaries and wages (R&D) is shown on the RL-15 slip. Enter this information on the appropriate lines of form RD-1029.7-V.
Section 1029.7 and the following
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