Stacking
Can you stack Quebec Investment and Innovation Tax Credit (C3i) and Quebec R&D Tax Credit (RS&DE)?
Yes. Quebec Investment and Innovation Tax Credit (C3i) and Quebec R&D Tax Credit (RS&DE) can be combined. They fund different things, so the trick is simple: apply to each separately and never claim the same dollar twice.
01/Tax Credit
Quebec Investment and Innovation Tax Credit (C3i)
10% to 20% of eligible investments
Refundable Quebec credit for businesses investing in manufacturing equipment, software, and qualified buildings. Rate varies by region: 20% in remote zones, 15% in intermediate zones, 10% elsewhere.
Who qualifies: incorporated; Quebec; Manufacturing, Technology & Software
02/Tax Credit
Quebec R&D Tax Credit (RS&DE)
14% to 30% depending on partnership
Quebec's provincial R&D credit, stacked on federal SR&ED. Among the most generous in Canada, particularly for university and consortium partnerships.
Who qualifies: incorporated; Quebec; all industries
How to stack them
- 01Confirm you meet each program's eligibility on its own. Quebec Investment and Innovation Tax Credit (C3i) and Quebec R&D Tax Credit (RS&DE) are assessed separately.
- 02Apply to each program through its own application. There is no combined form.
- 03Allocate distinct costs to each program. You cannot claim the same dollar of expense under both, but you can fund different parts of the same project.
- 04Track both deadlines and keep the paperwork separated, so each claim stands on its own.
Stacking rules vary by program and change over time. Confirm the current rules with each program, or take the quiz and we will flag the combinations you qualify for.
More combinations
Accelerated Investment Incentive (AII) + Quebec Investment and Innovation Tax Credit (C3i)Provincial R&D Tax Credits + Quebec R&D Tax Credit (RS&DE)Mitacs Accelerate + Quebec R&D Tax Credit (RS&DE)NRC Industrial Research Assistance Program (IRAP) + Quebec R&D Tax Credit (RS&DE)Quebec R&D Tax Credit (RS&DE) + Small Business Deduction (SBD)