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Tax credit for R&D labour costs - Quebec - Canada
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Tax credit for R&D labour costs

Tax credit for R&D in Quebec
Revenu Québec
Gouvernment of Québec
Last Update: March 4, 2026
Funding available
$ 3,000,000
Timeline
  • Open continuously
Location
Quebec, Canada

Overview

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

/100
Opportunity Score
Moderate potential, but conditions must align.

At a glance

Funding available

Financing goals
  • Develop a new product or service
  • Conduct research and development activities
  • Renovate or expand facilities
Eligible Funding
  • Maximum amount : 3,000,000 $
  • Up to 30% of project cost
Timeline
  • Open continuously

Eligible candidates

Eligible Industries
  • Professional, scientific and technical services
Location
  • Quebec
Legal structures
  • For-profit business
Annual revenue
  • $ 75,000,000 maximum revenue
Organisation size
  • All organization sizes
Audience
  • All groups

Next steps

1
Determine your project
2
Validate your eligibility

Activities funded

  • Conducting scientific research and experimental development (R&D) projects in Quebec.
  • Collaborative R&D activities carried out on behalf of the company.

Eligibility

Who is eligible?

  • Corporations operating a business in Canada
  • Companies conducting or commissioning scientific research and experimental development (R&D) in Quebec

Who is not eligible

  • Companies that are exempt from tax.
  • Crown corporations or subsidiaries wholly controlled by a Crown corporation.
  • Companies controlled, directly or indirectly, by a prescribed research entity, or that were controlled by such an entity within the past 24 months, or companies related to such controlled companies.

Eligible expenses

  • Salaries paid to employees of the company for R&D work performed in Quebec during the year.
  • Portion of payments made to subcontractors with whom the company has a dependent relationship, corresponding to salaries paid to their employees for R&D services performed in Quebec.
  • Portion of payments made to subcontractors with whom the company has a dependent relationship, further subcontracted to other dependent subcontractors, corresponding to salaries paid for R&D work performed in Quebec.
  • Half of payments made to independent (non-dependent) subcontractors for R&D work performed by their employees in Quebec.
  • Half of the portion of payments made to dependent subcontractors who then subcontract to independent parties, corresponding to R&D work carried out for the company in Quebec.

Eligible geographic areas

  • Companies conducting scientific research and experimental development (R&D) in Quebec.

Additional information

  • Supporting documents must be submitted in a single package for quicker processing.
  • Paper submissions require clear identification of the company, including name, identification and file numbers, and fiscal year-end date on each document.
  • If documents cannot be attached to the tax return, they must be sent within 12 months after the deadline for filing the return.
  • Internet submission via authorized software is possible, in which case paper documents are not required.

Documents and links

Tax credit for R&D labour costs

Frequently Asked Questions about the Tax credit for R&D labour costs Program

Here are answers to the most common questions about the Tax credit for R&D labour costs. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.

What is the Tax credit for R&D labour costs?

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

How much funding can be received?

Tax credit for R&D labour costs Funds up to 30% of admissible expenses, capped at $3,000,000 per project.

Who is eligible for the Tax credit for R&D labour costs program?

To be eligible for the Tax credit for R&D labour costs program, you must: Must operate a business in Canada Must carry out or contract R&D activities in Quebec Must not be a tax-exempt, Crown, or controlled research entity

What expenses are eligible under Tax credit for R&D labour costs?

Conducting scientific research and experimental development (R&D) projects in Quebec. Collaborative R&D activities carried out on behalf of the company.

Where is the Tax credit for R&D labour costs available?

The Tax credit for R&D labour costs program is available the province of Quebec.

Is the Tax credit for R&D labour costs a grant, loan, or tax credit?

Tax credit for R&D labour costs is a Tax Credits

Who are the financial supporters of the Tax credit for R&D labour costs?

Tax credit for R&D labour costs is funded by Revenu Québec, Gouvernment of Québec

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