Because the CRIC Québec program is brand new, start with a quick expert check before you file. Contact our PhD-level team and partnered accounting consulting firms for a no-obligation eligibility review — we’ll assess your projects, map eligible expenses, and explain how CRIC stacks with federal SR&ED. Prefer self-research first? See our SR&ED page for the federal component or ask us to walk you through both programs.
CRIC Québec—the Tax Credit for Research, Innovation and Commercialization—is the province’s new, fully refundable incentive for corporations that carry out eligible R&D and pre‑commercialization work in Québec. It applies to corporate taxation years beginning after March 25, 2025, with a prescribed form to be filed with the income tax return as part of Québec’s.
This program replaces eight legacy provincial innovation measures (including various R&D wage/design credits and tax holidays for foreign experts) to simplify the regime and refocus support. It is designed to complement—not replace—the federal SR&ED program: companies can continue to claim SR&ED for qualifying R&D while using CRIC Québec for R&D and newly eligible pre‑commercialization (and certain capital) costs, subject to coordination rules that avoid double‑counting under Québec’s streamlined innovation-assistance system.
Québec designed CRIC to:
Note: CRIC amounts can’t be double‑claimed with other Québec credits, and any government or non‑government assistance reduces qualified expenditures.
To claim the CRIC tax credit, a corporation must:
Additionally, pre‑commercialization must be a continuation of R&D performed in Québec by the corporation or on its behalf, and qualified expenditures must be incurred in Québec.
A Québec corporation develops its core technology entirely outside Québec (e.g., in Ontario or abroad). It then performs pre‑commercialization steps (certification tests, product design) in Québec and tries to claim CRIC for those steps. Not eligible. Why? The law requires pre‑commercialization to be undertaken in conjunction with R&D carried out in Québec; because the underlying R&D wasn’t conducted in Québec, the pre‑commercialization work fails the continuity requirement—even though it happened in Québec.
Tip: If any part of the chain (R&D or pre‑commercialization) is subcontracted, make sure the work location is in Québec and your files clearly show the Québec‑based continuity from R&D to pre‑commercialization.
R&D activities follow the harmonized federal definitions:
Bottom line: The definitions are shared and look simple—but interpretation is nuanced. With expert design up front, you protect your SR&ED and maximize your CRIC Québec claim.
Pilot‑user validation, performance tuning for demanding clients, integration tests with client ecosystems, regulatory compliance checks (e.g., health), and support/maintenance planning—especially when they directly continue prior Québec R&D (including subcontracted work).
Unsure whether your work qualifies for tax credits under CRIC Québec or how to separate R&D from pre‑commercialization? Call 514‑765‑3333 or email info@emergex.com for a clear, second opinion and a deeper explanation tailored to your projects.
We regularly support projects in experimental development, artificial intelligence (AI), and complex software. We also partner with accounting consulting firms when needed to align tax and technical narratives.
Qualified expenditures (incurred in Québec) include:
The basic rate is 20% and rises to 30% on the first $1M above the exclusion threshold, regardless of corporate assets.
| Band | Rate | Notes |
|---|---|---|
| First $1,000,000 of qualified expenditures (after exclusion threshold) | 30% | Applies to both R&D and pre‑commercialization |
| Excess over $1,000,000 | 20% | No asset‑size test; refundable |
You must first exceed the greater of:
A team has 6 employees, each averaging 80% on eligible work. The employee-based threshold is 6 × $18,571 × 0.80 ≈ $89,141 (which is greater than $50,000).
If qualified expenditures are $900,000, the CRIC base is $900,000 − $89,141 = $810,859, and the credit = 30% × $810,859 ≈ $243,258. If qualified expenditures were $1.4M, the credit would be 30% on $1M + 20% on the next $310,859 ≈ $362,172.
Ask us anything!
The CRIC tax credit is provincial (Québec) and fully refundable; it covers R&D and—crucially—pre‑commercialization and capital equipment used for eligible work. The federal SR&ED program remains separate and focuses on R&D only (no pre‑commercialization or equipment). Québec explicitly designed CRIC to be complementary to federal SR&ED: wages supporting R&D can generally be stacked, while CRIC claims for equipment or pre‑commercialization do not reduce federal SR&ED (since those categories aren’t federally eligible). You cannot claim the same Québec expenditure under CRIC and another Québec credit.
<p>Three stand out for CFOs and CTOs:</p>
<ul>
<li><strong>Breadth</strong>—it now recognizes tests/validations for approvals, product design, and capital property, supporting the journey from lab to market.</li>
<li><strong>Higher early‑dollar support</strong>—30% on the first $1M above the threshold, then 20% beyond, with refundability helping cash‑flow even if you owe no tax.</li>
<li><strong>Simplification</strong>—CRIC consolidates eight programs into one, reducing fragmentation and aligning with federal definitions (CRA scientific review).</li>
</ul>
<p>Net‑net, CRIC widens the possibility of eligible expenses and streamlines administration, while keeping room to stack with federal SR&ED where permitted.</p>
Plan in three steps:
Revenu Québec has indicated internal preparation is underway; detailed communications are expected as implementation proceeds.
| Evidence | What to include (short) | Why it matters |
|---|---|---|
| Timesheets | Monthly per-employee % time on eligible work (signed) | Drives eligible expenses and the CRIC exclusion threshold. |
| Technical R&D memo | Hypothesis → experiment → result (1–2 pages) | Proves experimental development and supports SR&ED + CRIC tax credits. |
| Pre-commercialization proof | Test plans, validation reports, product design files (link to R&D work) | Shows continuity from Québec R&D — key for CRIC eligibility. |
| Contracts & invoices | Subcontractor SOWs, invoices stating “work performed in Québec” | Verifies the paid work location and the portion eligible for the refundable tax credit. |
Want us to check your file and spot every dollar that’s eligible for tax credits (CRIC + SR&ED)? Get a quick, no-nonsense second opinion. We’ll show you exactly what to document and how to maximize your refundable tax credit.
The government has confirmed CRIC’s start date and that the form will be available in 2025, but it has not published specific turnaround times. In a new program’s first year, agencies typically tighten reviews—especially where pre‑commercialization is newly eligible—so expect longer processing at first. Revenu Québec has communicated that preparatory work and guidance roll‑outs are ongoing; practitioners should plan for deeper verification (e.g., timesheets, subcontract evidence) and possible delays during ramp‑up. Build timelines accordingly and maintain audit-ready files.
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We proudly support Québec companies in maximizing the new CRIC refundable tax credit. Benefit from over 30 years of expertise in R&D tax credits by getting our expert opinion on your past, current, and upcoming CRIC claims. Let us help you identify eligible expenses and ensure your claim is fully optimized and compliant.