Crédit d'impôt pour consortium de recherche ### 📋 Eligible Entities - Private sector companies (for-profit corporations) - Consortiums established as non-profit organizations - Members must collectively conduct cooperative and pre-competitive research - Eligible members typically include: - Manufacturing firms - Technology companies - Industrial enterprises - Service sector businesses engaged in research activities ### 💰 Funding Details - Funding Type: Tax credit (non-repayable) - Structure: Credit applied against eligible research expenditures - Amount: Varies based on eligible expenses incurred by the consortium - Cost-Sharing: Typically requires partners to contribute proportionally to research costs - No Repayment Required: Tax credits reduce corporate tax liability - Retroactive Application: May apply to previously incurred eligible expenses ### 🛠️ Approved Expenses - Salaries and wages for research personnel - Researcher and technician labor costs - Research equipment and materials - Contracted research services - Laboratory facilities and infrastructure - Pre-competitive technology development - Cooperative research project costs - Indirect costs associated with research activities (within defined limits) ### ⚠️ Conditions & Milestones - Consortium Structure: Must be formally established as a non-profit entity - Research Type: Limited to cooperative and pre-competitive research only - Member Participation: All private sector partners must actively contribute - Documentation: Detailed records of eligible expenses required for claim substantiation - Non-Commercial Restriction: Research must not be directed toward immediate commercial application - Reporting Requirements: Consortium must report research activities and expenditures to tax authorities - Annual Claims: Tax credits typically claimed in annual corporate tax filings - Audit Risk: Subject to audit verification of expense eligibility and consortium legitimacy