SR&ED Tax Credit in Quebec
Province-specific stacking, application route, and recovery range for Quebec businesses applying to SR&ED.
Average recovery in Quebec
$30K–$220K combined federal + provincial first-year recovery for an eligible Quebec CCPC. The combined 65% effective rate makes Quebec the single most lucrative SR&ED jurisdiction in Canada.
Provincial stacking
Quebec offers the highest SR&ED stacking in Canada. The provincial R&D tax credit adds 30% on qualifying salaries (refundable for CCPCs) on top of the federal 35%, creating a combined refundable rate of up to 65% on R&D salaries. The Quebec program has slightly different qualifying expenditure rules — it focuses on salaries paid to Quebec-resident employees, so the geography of your R&D team matters.
How to apply in Quebec
Quebec SR&ED claims are filed through Revenu Québec separately from the federal CRA filing. Most claimants file both simultaneously. Quebec's review process is generally faster than the federal one (typical refund in 4–6 months vs. 6–12 months federally).
Bottom line for Quebec
If you have engineers in Quebec doing work that resolves technical uncertainty, the combined federal + Quebec credit returns up to 65 cents of every dollar in qualifying salary. Most Quebec-based tech and manufacturing CCPCs are eligible for material claims and many have never filed.
National program details
For full eligibility, qualifying expenses, and federal application mechanics, see the national SR&ED Tax Credit guide.
Read the SR&ED overview →Find out if your Quebec business qualifies.
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