grant_single_labels|summary

grant_single|eligibleFinancing
  • grant_single|maxCount
  • grant_single|projectCostPercent
grant_single|deadlines
  • grant_single|openingDate November 14, 2019
grant_single|financingType
Tax Credits
grant_single|eligibleIndustries
  • Professional, scientific and technical services
grant_single|grantors
  • Revenu Québec
  • Gouvernement du Québec
grant_single|status
grant_card_status|open

grant_single_labels|preview

Get a tax credit between 14 and 30% of labour costs for your scientific research and experimental development expenditures.

grant_single_labels|projects

This grant is available for companies conducting R&D activities in the province of Quebec, Canada. Eligibility is based on location to enhance regional R&D contributions.
  • Companies operating in the province of Quebec, Canada.
grant_single|admissibleProjectsExample

$ 120,000

Creation of eco-friendly materials via chemical research

$ 180,000

Developing advanced cybersecurity measures for financial institutions

$ 200,000

R&D in renewable energy technology enhancement

$ 150,000

Development of AI algorithms for medical diagnosis improvements

$ 140,000

Improvement of agricultural biotech processes for crop yield

$ 160,000

Innovative software solutions for smart home systems

grant_single_labels|admissibility

Eligibility for the CRÉDIT D'IMPÔT RELATIF AUX SALAIRES – R-D is determined by specific criteria relating to the company and its activities.
  • The company must operate a business in Canada.
  • The company must conduct or have conducted scientific research and experimental development (R-D) work on its behalf in Quebec.
  • The company must not be tax-exempt.
  • The company must not be a Crown corporation or a wholly-controlled subsidiary of such a corporation.
  • The company must not be controlled, directly or indirectly, by a prescribed research entity, nor should it have been within the 24 months preceding the conclusion of an R-D related contract, nor should it be related to such a controlled company.
  • If the company is a member of a partnership, it can claim the credit for its share of the salaries paid by the partnership.

grant_eligibility_criteria|who_can_apply

This grant is available to companies operating a business in Canada that conduct or have R&D work conducted on their behalf in Quebec. These companies must meet specific conditions, including financial thresholds and control requirements.
  • Corporations that operate a business in Canada.
  • Entities conducting or commissioning R&D work in Quebec.
  • Corporations not controlled by non-residents of Canada to qualify for the higher credit rate.
  • Companies with total assets under 75 million CAD for the preceding tax year to qualify for the higher credit rate.
  • Excludes corporations exempt from tax, Crown corporations, or subsidiaries fully controlled by such corporations.
  • Excludes corporations controlled by a prescribed research entity in the last 24 months.

grant_eligibility_criteria|who_cannot_apply

Certain companies are not eligible for the CRÉDIT D'IMPÔT RELATIF AUX SALAIRES – R-D due to their tax status and control structure. These restrictions focus on ensuring eligible entities contribute actively to R&D activities in Quebec.
  • Tax-exempt corporations.
  • Crown corporations or subsidiaries wholly controlled by a Crown corporation.
  • Companies controlled, directly or indirectly, by a prescribed research entity or those that were in the 24 months preceding an R&D contract.

grant_eligibility_criteria|eligible_expenses

This grant supports research and development (R&D) activities across various fields, as long as the work is conducted in Quebec. Eligible projects must involve scientific research and experimental development initiatives, as well as related subcontracted work.
  • Scientific research and experimental development (SR&ED) conducted directly by the company within Quebec.
  • Contracted SR&ED work carried out by dependent subcontractors within Quebec, focusing on salaries of employees in Quebec-based establishments.
  • Subcontracted work by independent subcontractors within Quebec, partially funded by the company under R&D contracts.

grant_eligibility_criteria|zone

The eligible expenses for this grant include specific salaries and payments to subcontractors related to R&D work conducted in Quebec.
  • Salaries paid to employees working in a Quebec establishment for R&D activities conducted during the year.
  • Portion of the consideration paid under an R&D contract to a dependent subcontractor for R&D work performed on behalf of the company during the year, corresponding to salaries paid to the subcontractor's Quebec-based employees.
  • Portion of the consideration, paid under an R&D contract to a dependent subcontractor and subsequently paid to another dependent subcontractor, attributed to salaries of the latter's Quebec-based employees.
  • Half of the consideration paid under an R&D contract to an independent subcontractor for R&D work conducted on behalf of the company by the subcontractor's Quebec-based employees.
  • Half of the consideration paid under an R&D contract to a dependent subcontractor, and subsequently paid to an independent subcontractor, for R&D work conducted on behalf of the company by the latter's Quebec-based employees.

grant_single_labels|apply

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grant_single_labels|otherInfo

Here are additional relevant details for this grant application:
  • The application must include proof of payment for all claimed salaries and subcontractor expenses at the time of application.
  • A reconciliation of R&D expenditures is required to verify the amount submitted for the tax credit.
  • Consideration must be given to reducible expenses, which may diminish the total eligible amount claimed under the tax credit.
  • If companies are associated, they must agree on how to distribute the $3 million expense limit eligible for the increased tax credit rate and submit a "Schedule of Expense Limit Allocation among Associated Corporations (RD-1029.7.8)."
  • If documents cannot be submitted with the tax return, they should be provided within 12 months of the tax return’s filing deadline.
  • The process is streamlined if documents are submitted online using authorized software, negating the need for physical document submission.

grant_single_labels|documents

Tax credit for R&D labour costs

Apply to this program

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