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R&D tax credits / SR&ED tax credits reimbursement rates in Quebec

 

What influences the R&D tax credits / SR&ED tax credits reimbursement rates of your expenses and investments?

The R&D tax credits / SR&ED tax credits reimbursement rates will vary primarily according to the status of your company. If your company is incorporated rather than registered, the reimbursement rates of expenditures in research and development (R&D) will nearly double. In fact, if you invest significantly in R&D / SR&ED and your company is registered, you may want to consider incorporating to get the most out of the R&D tax credits program / SR&ED tax credits program. Also, the size of your income, your assets as well as the type and structure of your business can have an impact on the reimbursement rate and its distribution (credits versus checks). In all cases, our R&D tax credits / SR&ED tax credits expert consultants will be able to advise you.

 

'Net' reimbursement rates for expenditures in R&D / SR&ED in Quebec

Certain provincial R&D tax credits / SR&ED tax credits in have a direct impact on federal tax credits. The table below describes the net reimbursements for each of the major expenditures eligible in R&D / SR&ED. Note, many other expenses are also eligible for R&D tax credits / SR&ED tax credits. Contact us for more information in order to maximize the return on your investment in research and development (R&D).

 

Expenditures eligible for R&D / SR&ED tax credits Incorporated company* Registered company*
Salaries invested in R&D 82% 47%
Materials - transformed or destroyed 35% 20%
Equipment rental 35% 20%
Capital investment 35% 20%
R&D subcontracting costs 47% 27%
Supporting subcontracting costs 12% 7%
Supporting salaries 24% 14%
And more!    

* Percentages (%) displayed above indicate the 'net' reimbursement rates for the R&D tax credits / SR&ED tax credits granted in Quebec when the proxy method (Proxy) and the traditional method are used in Canada and Quebec respectively.

 

 


Pro Gestion inc. is an industry leader in the R&D tax credit program / SR&ED tax credit program since 1993, recognized for the superior quality of our work with SME’s in Quebec.

 

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