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TAX CREDITQuebec

Quebec R&D Tax Credit (RS&DE)

Administered by Government of Quebec · Last verified: July 2026

Quebec's provincial R&D credit, stacked on federal SR&ED. Among the most generous in Canada, particularly for university and consortium partnerships.

See if I qualifyOfficial page
Estimated value
14% to 30% depending on partnership
Approval likelihood
Medium
Readiness
Ready to apply
Documents needed
3

Eligibility

  • Business types:Incorporated
  • Industries:All industries
  • Provinces:Quebec
  • Requires R&D activity

What you'll need

  • Quebec corporate return (CO-17)
  • RS&DE schedule and contemporaneous notes
  • Partnership/consortium agreements if applicable

How to apply

  1. 1Document R&D activities in real time
  2. 2Engage a Quebec RS&DE consultant if amounts are material
  3. 3File CO-1029.8.36 with CO-17
  4. 4Receive refund
After you apply

You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.

Deadline:Annual: file with CO-17. CRIC applies to taxation years beginning after March 25, 2025; prior years use the former R&D credits

Is your business a fit for Quebec R&D Tax Credit (RS&DE)?

Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.

Check my eligibility

Common questions

Who is eligible for Quebec R&D Tax Credit (RS&DE)?

Quebec R&D Tax Credit (RS&DE) is generally open to incorporated businesses, in Quebec, that carry out research and development. Confirm the full criteria on the official program page before applying.

How much is Quebec R&D Tax Credit (RS&DE) worth?

The estimated value is 14% to 30% depending on partnership. The actual amount depends on your eligible costs, the program's budget, and approval.

Can I claim Quebec R&D Tax Credit (RS&DE) for a past year?

SR&ED has a hard filing window of about 18 months after your fiscal year-end. Within it you can still file or amend a claim; after it, the claim is lost. Confirm your dates with your accountant.

How do I apply for Quebec R&D Tax Credit (RS&DE)?

1. Document R&D activities in real time 2. Engage a Quebec RS&DE consultant if amounts are material 3. File CO-1029.8.36 with CO-17 4. Receive refund

What is the deadline for Quebec R&D Tax Credit (RS&DE)?

Annual: file with CO-17. CRIC applies to taxation years beginning after March 25, 2025; prior years use the former R&D credits.

Related programs

TAX CREDIT

Provincial R&D Tax Credits

3.5% to 30% of eligible R&D costs

TAX CREDIT

Quebec Tax Credit for the Development of E-Business (CDAE)

24% of eligible IT salaries (up to $25K/employee)

TAX CREDIT

Quebec Manufacturing and Processing Tax Credit

4% to 24% of equipment cost

Find more funding like this

All Quebec grants and creditsBrowse grants by province and industry
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Deductly CA

The grants, tax credits, and deductions your business likely qualifies for. Ranked by fit, tied to official sources.

See what you’re owed
Product
  • Eligibility quiz
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For
Women entrepreneursNewcomersIndigenous businessYouth foundersBlack entrepreneursFirst-hire employers
Recent guides
Deductions · 8 min

Every deduction Canadian small businesses miss

Grants · 10 min

8 grants every Canadian business owner should know about

Deductions · 7 min

The Small Business Deduction, fully explained

© 2026 DeductlyPrivacyTermsAboutFrançaisContact
System status

Deductly is a discovery tool, not a tax filer. Information is provided for educational purposes. Always confirm program details and eligibility with a qualified Canadian accountant before applying or claiming any benefit.