# Quebec SR&ED / RS&DE Tax Credit | GrantOps

Quebec offers Canada's most generous provincial R&D tax credits through Revenu Quebec. The Quebec RS&DE (Recherche scientifique et developpement experimental) credit provides rates of 14% to 30% on qualifying R&D expenditures, making the combined federal-plus-provincial rate for Quebec-based CCPCs among the highest in the world — up to 65% of eligible R&D costs.

## Quebec RS&DE Rates

- **Small corporations (SMEs)**: 30% refundable credit on first $3M of eligible R&D salary expenditures — this is the highest provincial SR&ED rate in Canada
- **Other corporations**: 14% non-refundable credit on qualifying expenditures
- **Combined federal + Quebec rate for CCPC SMEs**: Up to 65% (35% federal + 30% Quebec)
- **Combined rate for other corporations**: Up to 29% (15% federal + 14% Quebec)

Quebec's R&D credit is administered by Revenu Quebec, not the CRA. Companies must file a separate provincial claim in addition to their federal T661.

## Eligibility

- Corporation must have a permanent establishment in Quebec
- R&D work must be performed in Quebec by employees or eligible subcontractors
- Must file a valid federal SR&ED claim (T661) with the CRA
- Provincial claim filed separately with Revenu Quebec using form RD-1029.7
- SME qualification depends on assets and revenue thresholds

GrantOps generates both your federal T661 and the supporting documentation for your Quebec RS&DE claim, maximizing the combined recovery.

- Automate your SR&ED claim: https://grantops.ai/en/automate-sred/
- Full SR&ED guide: https://grantops.ai/en/sred/
- Get started: https://app.grantops.ai