SR & ED tax credits

SR & DE: a lever to finance your innovation

The SR and DE tax credit program is a valuable financial lever for businesses. Our experts, supported by numerous scientific advisors, can assist you throughout the process to help you maximize your tax claim.

Support throughout the claim process and during tax audits


Carry out projects without depleting your company’s working capital


Facilitate your company’s growth through the development of new products or procedures


Reduce the net cost of SR & ED projects

Five eligibility criteria

Since December 19, 2012, the policy governing eligibility for SR & ED investment tax credits has hinged on the following five criteria:


Was there a scientific or a technological uncertainty – an uncertainty that could not be removed by standard practice?


Did the effort involve formulating hypotheses specifically aimed at reducing or eliminating that uncertainty?


Was the adopted procedure consistent with the total discipline of the scientific method, including formulating, testing and modifying the hypotheses?


Did the process result in a scientific or a technological advancement?


Was a record of the hypotheses tested and the results kept as the work progressed?

What are SR & ED tax credits?


Established to encourage innovation among Québec entrepreneurs, the SR&ED Tax Incentive Program covers anything related to the manufacture of prototypes, design, the development or improvement of processes, materials, devices or products, or the performance of tests or experiments.

Innovate — we’ll take care of the rest

Looking for a timely return on your investment in scientific research and experimental development?

Contact our experts
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