{"id":158292,"date":"2025-06-17T12:03:12","date_gmt":"2025-06-17T16:03:12","guid":{"rendered":"https:\/\/www.fbl.com\/?page_id=158292"},"modified":"2025-10-02T12:21:21","modified_gmt":"2025-10-02T16:21:21","slug":"credit-dimpot-rs-et-de","status":"publish","type":"page","link":"https:\/\/www.fbl.com\/en\/credit-dimpot-rs-et-de\/","title":{"rendered":"Cr\u00e9dit d&rsquo;imp\u00f4t RS et DE"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><div data-parent=\"true\" class=\"vc_row fbl-small-header style-color-xsdn-bg row-container with-parallax\" id=\"row-unique-0\"><div class=\"row-background background-element\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"background-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"background-inner\" style=\"background-image: url(https:\/\/www.fbl.com\/wp-content\/uploads\/2025\/10\/fbl-header-pages_c.webp);background-repeat: no-repeat;background-position: center center;background-size: cover;\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-bg-overlay style-color-446272-bg\" style=\"opacity: 0.5;\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div><div class=\"row limit-width row-parent\" data-height-ratio=\"30\"><div class=\"wpb_row row-inner\"><div class=\"wpb_column pos-top pos-center align_left column_parent col-lg-12 single-internal-gutter\"><div class=\"uncol style-dark\"  ><div class=\"uncoltable\" style=\"min-height: 340px;\"><div class=\"uncell no-block-padding\" ><div class=\"uncont\" ><\/div><\/div><\/div><\/div><\/div><script id=\"script-row-unique-0\" data-row=\"script-row-unique-0\" type=\"text\/javascript\" class=\"vc_controls\">UNCODE.initRow(document.getElementById(\"row-unique-0\"));<\/script><\/div><\/div><\/div><div data-parent=\"true\" class=\"vc_row row-container\" id=\"row-unique-1\"><div class=\"row single-top-padding double-bottom-padding single-h-padding limit-width row-parent\"><div class=\"wpb_row row-inner\"><div class=\"wpb_column pos-top pos-center align_center column_parent col-lg-12 single-internal-gutter\"><div class=\"uncol style-light shift_y_neg_quad shift_y_fixed\"  ><div class=\"uncoltable\"><div class=\"uncell single-block-padding style-color-xsdn-bg\" ><div class=\"uncont\" ><div class=\"vc_custom_heading_wrap\"><div class=\"heading-text el-text\" ><h6 class=\"fontsize-160000 fontspace-135905 text-accent-color text-uppercase\" ><span>Cr\u00e9dit d&rsquo;imp\u00f4t RS et DE<\/span><\/h6><\/div><div class=\"clear\"><\/div><\/div><div class=\"empty-space empty-single\" ><span class=\"empty-space-inner\"><\/span><\/div>\n<div class=\"uncode_text_column fbl-header-titre-mobile\" ><\/p>\n<h1 class=\"ai-optimize-22\" style=\"text-align: center;\">SR &amp; DE: a lever to finance your innovation<\/h1>\n<p>\n<\/div><div class=\"uncode_text_column\" ><\/p>\n<p class=\"ai-optimize-17 ai-optimize-introduction\">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.<\/p>\n<p class=\"ai-optimize-9\">\n<\/div><\/div><\/div><\/div><\/div><\/div><script id=\"script-row-unique-1\" data-row=\"script-row-unique-1\" type=\"text\/javascript\" class=\"vc_controls\">UNCODE.initRow(document.getElementById(\"row-unique-1\"));<\/script><\/div><\/div><\/div><div data-parent=\"true\" class=\"vc_row inverted-device-order row-container\" id=\"row-unique-2\"><div class=\"row unequal col-no-gutter no-top-padding double-bottom-padding no-h-padding full-width row-parent\"><div class=\"wpb_row row-inner\"><div class=\"wpb_column pos-top pos-center align_center column_parent col-lg-7 single-internal-gutter\"><div class=\"uncol style-light animate_when_almost_visible bottom-t-top\"  ><div class=\"uncoltable\"><div class=\"uncell quad-block-padding\" ><div class=\"uncont\" ><div class=\"uncode-single-media  text-left\"><div class=\"single-wrapper\" style=\"max-width: 100%;\"><div class=\"tmb tmb-light  tmb-media-first tmb-media-last tmb-content-overlay tmb-no-bg\"><div class=\"t-inside\"><div class=\"t-entry-visual\"><div class=\"t-entry-visual-tc\"><div class=\"uncode-single-media-wrapper\"><div class=\"fluid-svg\"><span id=\"icon-162334\" style=\"width:70px\" class=\"icon-media\"><img decoding=\"async\" src=\"https:\/\/www.fbl.com\/wp-content\/uploads\/2025\/10\/fbl-icone-services-credit.svg\" alt=\"\"><\/span><\/div><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><\/div><\/div><\/div><div class=\"uncode_text_column\" ><\/p>\n<h3 class=\"ai-optimize-22\" style=\"text-align: center;\">Support throughout the claim process and during tax audits<\/h3>\n<p class=\"ai-optimize-10\">\n<\/div><div class=\"divider-wrapper\"  >\n    <hr class=\"separator-no-padding\"  \/>\n<\/div>\n<div class=\"uncode_text_column text-lead\" ><\/p>\n<p class=\"ai-optimize-23 ai-optimize-introduction\">Carry out projects without depleting your company\u2019s working capital<\/p>\n<p class=\"ai-optimize-11\">\n<\/div><div class=\"divider-wrapper\"  >\n    <hr class=\"separator-no-padding\"  \/>\n<\/div>\n<div class=\"uncode_text_column text-lead\" ><\/p>\n<p class=\"ai-optimize-10 ai-optimize-introduction\">Facilitate your company\u2019s growth through the development of new products or procedures<\/p>\n<p class=\"ai-optimize-12\">\n<\/div><div class=\"divider-wrapper\"  >\n    <hr class=\"separator-no-padding\"  \/>\n<\/div>\n<div class=\"uncode_text_column text-lead\" ><\/p>\n<p class=\"ai-optimize-11 ai-optimize-introduction\">Reduce the net cost of SR &amp; ED projects<\/p>\n<p class=\"ai-optimize-13\">\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column pos-middle pos-center align_left column_parent col-lg-5 no-internal-gutter\"><div class=\"uncol style-light\"  ><div class=\"uncoltable\" style=\"min-height: 340px;\"><div class=\"uncell single-block-padding   with-zoomout\" ><div class=\"column-background background-element\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"background-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"background-inner\" style=\"background-image: url(https:\/\/www.fbl.com\/wp-content\/uploads\/2025\/10\/fbl-services-pages_f.webp);background-repeat: no-repeat;background-position: left bottom;background-size: cover;\" data-o_src=\"https:\/\/www.fbl.com\/wp-content\/uploads\/2025\/10\/fbl-services-pages_f.webp\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-bg-overlay style-accent-bg\" style=\"opacity: 0.25;\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div><div class=\"uncont\" ><div class=\"empty-space empty-single\" ><span class=\"empty-space-inner\"><\/span><\/div>\n<\/div><\/div><\/div><\/div><\/div><script id=\"script-row-unique-2\" data-row=\"script-row-unique-2\" type=\"text\/javascript\" class=\"vc_controls\">UNCODE.initRow(document.getElementById(\"row-unique-2\"));<\/script><\/div><\/div><\/div><div data-parent=\"true\" class=\"vc_row inverted-device-order row-container\" id=\"row-unique-3\"><div class=\"row unequal col-no-gutter no-top-padding double-bottom-padding no-h-padding full-width row-parent\"><div class=\"wpb_row row-inner\"><div class=\"wpb_column pos-top pos-center align_center column_parent col-lg-12 single-internal-gutter\"><div class=\"uncol style-light animate_when_almost_visible bottom-t-top\"  ><div class=\"uncoltable\"><div class=\"uncell quad-block-padding\" ><div class=\"uncont\" ><div class=\"uncode_text_column\" ><\/p>\n<h3 class=\"ai-optimize-22\" style=\"text-align: center;\">Five eligibility criteria<\/h3>\n<p class=\"ai-optimize-14\">\n<\/div><div class=\"uncode_text_column\" ><\/p>\n<p class=\"ai-optimize-17 ai-optimize-introduction\">Since December 19, 2012, the policy governing eligibility for SR &amp; ED investment tax credits has hinged on the following five criteria:<\/p>\n<p class=\"ai-optimize-15\">\n<\/div><div class=\"divider-wrapper\"  >\n    <hr class=\"separator-no-padding\"  \/>\n<\/div>\n<div class=\"uncode_text_column text-lead\" ><\/p>\n<p class=\"ai-optimize-23 ai-optimize-introduction\">Was there a scientific or a technological uncertainty \u2013 an uncertainty that could not be removed by standard practice?<\/p>\n<p class=\"ai-optimize-16\">\n<\/div><div class=\"divider-wrapper\"  >\n    <hr class=\"separator-no-padding\"  \/>\n<\/div>\n<div class=\"uncode_text_column text-lead\" ><\/p>\n<p class=\"ai-optimize-23 ai-optimize-introduction\">Did the effort involve formulating hypotheses specifically aimed at reducing or eliminating that uncertainty?<\/p>\n<p class=\"ai-optimize-17\">\n<\/div><div class=\"divider-wrapper\"  >\n    <hr class=\"separator-no-padding\"  \/>\n<\/div>\n<div class=\"uncode_text_column text-lead\" ><\/p>\n<p class=\"ai-optimize-23 ai-optimize-introduction\">Was the adopted procedure consistent with the total discipline of the scientific method, including formulating, testing and modifying the hypotheses?<\/p>\n<p class=\"ai-optimize-18\">\n<\/div><div class=\"divider-wrapper\"  >\n    <hr class=\"separator-no-padding\"  \/>\n<\/div>\n<div class=\"uncode_text_column text-lead\" ><\/p>\n<p class=\"ai-optimize-23 ai-optimize-introduction\">Did the process result in a scientific or a technological advancement?<\/p>\n<p class=\"ai-optimize-19\">\n<\/div><div class=\"divider-wrapper\"  >\n    <hr class=\"separator-no-padding\"  \/>\n<\/div>\n<div class=\"uncode_text_column text-lead\" ><\/p>\n<p class=\"ai-optimize-23 ai-optimize-introduction\">Was a record of the hypotheses tested and the results kept as the work progressed?<\/p>\n<p class=\"ai-optimize-20\">\n<\/div><\/div><\/div><\/div><\/div><\/div><script id=\"script-row-unique-3\" data-row=\"script-row-unique-3\" type=\"text\/javascript\" class=\"vc_controls\">UNCODE.initRow(document.getElementById(\"row-unique-3\"));<\/script><\/div><\/div><\/div><div data-parent=\"true\" class=\"vc_row inverted-device-order row-container\" id=\"row-unique-4\"><div class=\"row unequal col-no-gutter no-top-padding double-bottom-padding no-h-padding full-width row-parent\"><div class=\"wpb_row row-inner\"><div class=\"wpb_column pos-top pos-center align_center column_parent col-lg-12 single-internal-gutter\"><div class=\"uncol style-light animate_when_almost_visible bottom-t-top\"  ><div class=\"uncoltable\"><div class=\"uncell quad-block-padding\" ><div class=\"uncont\" ><div class=\"uncode_text_column\" ><\/p>\n<h3 class=\"ai-optimize-22\" style=\"text-align: center;\">What are SR &amp; ED tax credits?<\/h3>\n<p class=\"ai-optimize-21\">\n<\/div><div class=\"divider-wrapper\"  >\n    <hr class=\"separator-no-padding\"  \/>\n<\/div>\n<div class=\"uncode_text_column text-lead\" ><\/p>\n<p class=\"ai-optimize-23 ai-optimize-introduction\">Established to encourage innovation among Qu\u00e9bec entrepreneurs, the SR&amp;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.<\/p>\n<p class=\"ai-optimize-22\">\n<\/div><\/div><\/div><\/div><\/div><\/div><script id=\"script-row-unique-4\" data-row=\"script-row-unique-4\" type=\"text\/javascript\" class=\"vc_controls\">UNCODE.initRow(document.getElementById(\"row-unique-4\"));<\/script><\/div><\/div><\/div><div data-parent=\"true\" class=\"vc_row row-container\" id=\"row-unique-5\"><div class=\"row single-top-padding quad-bottom-padding single-h-padding limit-width row-parent\" data-height-ratio=\"50\"><div class=\"wpb_row row-inner\"><div class=\"wpb_column pos-middle pos-center align_center column_parent col-lg-12 single-internal-gutter\"><div class=\"uncol style-light\"  ><div class=\"uncoltable\"><div class=\"uncell\" ><div class=\"uncont no-block-padding col-custom-width\" style=\" max-width:900px;\" ><div class=\"uncode_text_column\" ><\/p>\n<h1 class=\"ai-optimize-22\" style=\"text-align: center;\">Innovate \u2014 we\u2019ll take care of the rest<\/h1>\n<p class=\"ai-optimize-23\">\n<\/div><div class=\"uncode_text_column\" ><\/p>\n<p class=\"ai-optimize-6 ai-optimize-introduction\">Looking for a timely return on your investment in scientific research and experimental development?<\/p>\n<p class=\"ai-optimize-24\">\n<\/div><span class=\"btn-container\" ><a role=\"button\"  href=\"https:\/\/www.fbl.com\/en\/nous-joindre\/\" class=\"custom-link btn border-width-0 btn-accent btn-icon-left\" title=\"News\">Contact our experts<\/a><\/span><div class=\"empty-space empty-double\" ><span class=\"empty-space-inner\"><\/span><\/div>\n<span class=\"btn-container\" ><a role=\"button\"  href=\"https:\/\/www.fbl.com\/en\/services\/\" class=\"custom-link btn btn-link border-width-0 text-accent-color btn-icon-left\" title=\"Team\"><i class=\"fa fa-long-arrow-left\"><\/i>Back to our services<\/a><\/span><\/div><\/div><\/div><\/div><\/div><script 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