RS&DE in Quebec: Federal T661 and Revenu Québec Schedules

In Quebec, the program is RS&DE (CRIC — crédit d'impôt pour la recherche et le développement). Eligibility follows the same scientific-experimentation principles as federal SR&ED, but you file with two authorities: the CRA for the T661 and Revenu Québec for provincial schedules.

See our RS&DE in Quebec guide for forms and considerations at a glance.

Two governments, one technical story

Your technical narrative must satisfy both:

• CRA — lines 242, 244, 246 on the T661 (often in English or French)
• Revenu Québec — RD forms that reference the same projects and expenditures

Inconsistencies between federal and provincial filings are a frequent review theme. Use one source of truth for project names, dates, and expenditure categories.

Key Quebec forms

• T661 — federal claim (filed with CRA)
• RD-1029 — Québec research and development tax credit
• RD-222 — supplemental schedule for eligible expenditures

Your NEQ (Québec enterprise number) and corporate identifiers must match across schedules.

Refundable credits and cash flow

Quebec's refundable provincial components can materially affect when pre-profit startups receive cash. Founders in Montreal and Québec City should model federal ITCs and provincial refunds together — not as isolated line items.

Many teams operate in English but file in French; both are acceptable when the technical substance is clear and consistent.

Bilingual documentation tips

• Keep Jira, Git, and lab notes in the language your engineers actually use
• Translate or summarize for filing only after the technical facts are fixed
• Do not let translation drift change the meaning of uncertainties or outcomes

Resources

• Federal vs provincial credits
• Proxy vs traditional method
• Free eligibility check