RD-1029.8.16.1-V (2020-09)
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2.2 Qualified expenditures
Break down the R&D expenditures by entering them in columns A, B and C. In column A, enter the R&D expenditures made in the taxation year by the taxpayer.
In column B, enter the portion of the consideration attributable to R&D work that the taxpayer paid in the taxation year to a subcontractor not dealing at
arm’s length with the taxpayer. In column C, enter the portion of the consideration attributable to R&D work that the taxpayer paid in the taxation year to a
subcontractor dealing at arm’s length with the taxpayer.
A B C
Taxpayer Non-arm’s-length Arm’s-length
subcontractor subcontractor
4
Qualified expenditure, if the proxy method was not chosen on form RD-222-V 125
Qualified expenditure, if the proxy method was chosen on form RD-222-V 126
5
Proxy amount, if the proxy method was chosen on form RD-222-V + 127 N/A N/A
Add lines 126 and 127. = 128
Amount from line 125 or line 128, as the case may be 130
Contributions received for the R&D project 131
6 7 8
Assistance, benefit or advantage, or contract payment related to the amount
on line 130 + 148
Add lines 131 and 148. = 149
Subtract line 149 from line 130. Qualified expenditures 150
2.3 Information about the subcontractors dealing at arm’s length with the taxpayer
If you entered an amount in column C, provide the following information about the subcontractors that were dealing at arm’s length with the taxpayer.
If there is not enough space, enclose an additional copy of the form.
Name of subcontractor Identification number (QST)
163.1 164.1
Address Postal code Social insurance number
165.1 166.1 167.1
Total amount of consideration Portion paid during the year
168.1 169.1
Name of subcontractor Identification number (QST)
163.2 164.2
Address Postal code Social insurance number
165.2 166.2 167.2
Total amount of consideration Portion paid during the year
168.2 169.2
13D0 ZZ 49516848