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{"sheet":"Instructions","index":0,"n_rows":120,"n_cols":6,"rows_kept":120,"cut":false,"hidden":false,"merged":[[59,0,59,16],[0,5,0,16],[2,0,2,16],[3,0,3,16]]}
[null,null,null,null,null,"Financing of Refundable R&D Tax Credits"]
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["LOAN / GUARANTEE APPLICATION"]
["Instructions"]
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["Investissement Québec Service Outlets"]
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[null,null,"Toll free number in Québec: 1 866 870-0437"]
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["                    "]

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[null,null,null,null,null,null,null,"Financing of Refundable R&D Tax Credits"]
[]
["LOAN / GUARANTEE APPLICATION"]
["General Information"]
[null,{"$f":"I9","v":0},null,null,null,null,null,null,"Nº. Organisation",null,null,null,"Nº. Dossier"]
[null,null,null,null,null,null,null,null,{"$f":"IF(RNumeroConfirmationDemande<>\"\",\"Nº. Demande\",\"\")","v":""},null,null,null,{"$f":"IF(RDateTransmissionDemande<>\"\",\"transmis le\",\"\")","v":""}]
["1.1 ","IDENTIFICATION"]
[]
[null,"Name of company submitting the application:"]
[null,"NEQ (Québec business number):"]
[]
[null,"Address of head office:"]
[]
[]
[]
[null,"Address of main office"]
[null,"(if different from head office):"]
[]
[]
[null,"Person Investissement Québec should contact:"]
[]
[null,"Title:",null,null,null,null,null,null,null,null,"Phone:"]
[null,null,null,null,null,null,null,null,null,null,"Fax:"]
[null,null,null,null,null,null,null,null,null,null,"E-mail:"]
[]
[null,"Address of contact person"]
[null,"(if different from head office):"]
[]
[]
[null,"Number of employees before the project:",null,null,null,null,null,null,null,null,null,null,"after the project:"]
[]
["1.2 ","INFORMATION ON THE COMPANY"]
[]
[null,"Canada Revenue Agency account"]
[null,"or company number:"]
[null,null,null,null,null,null,"(See \"Corporation Income Tax Return\", T2)"]
[]
[null,"Revenu Québec registration number:"]
[null,null,null,null,null,null,"(See \"Corporation Income Tax Return\", CO-17)"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date on which"]
[null,"Date of incorporation:",null,null,null,null,null,null,null,null,null,null,"   operations began:"]
[null,null,null,null,null,null,"(yyyy-mm-dd)",null,null,null,null,null,null,"(yyyy-mm-dd)"]
[]
[null,"Is the company a private Canadian-controlled private corporation (CCPC)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"(within the meaning of the Income Tax Act (Canada) and the Taxation Act (Québec))"]
[null,"Is the company a public Canadian corporation?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[null,"Is the company associated (as defined by the Taxation Act) with other companies?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"(if so, append a list and organization chart to your application)"]
[]
[null,"Is the company in arrears on any account with the Canada Revenue Agency ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"or Revenu Québec?"]
[]
[null,"Is the company indebted to the Economic Development Agency of Canada or other ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"federal organisations?"]
[]
[null,"Are any disputes or notices of objection outstanding in respect of the Canada Revenue Agency",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"or of Revenu Québec?"]
[null,"(if so, append the details to your application)"]
[]
[]
["1.3 ","INFORMATION ON THE FINANCIAL INSTITUTION"]
[]
[null,"Name of lender (company name):"]
[]
[null,"Address (branch):",null,null,null,null,null,null,null,null,null,"    Transit number:"]
[]
[]
[]
[null,"Name of person responsible for the account at the financial institution:"]
[]
[null,"Phone:",null,null,null,null,null,null,null,"Fax:"]
[]
["1.4 ","RECEIPTS SCHEDULE (eligibility)"]
[]
[null,null,"Comments on the receipts schedule"]
[]
[null,null,"Past scientific audit"]
[null,null,"Date: "]
[null,null,null,"                  (yyyy-mm-dd)"]
[null,null,"Past financial audit"]
[null,null,"Date: "]
[null,null,null,"                  (yyyy-mm-dd)"]
[null,null,"Year","Level",null,null,"Amount claimed",null,null,"Date income tax return filed",null,"  Amount received",null,null,"Date"]
[]
[null,null,null,"Federal"]
[null,null,null,"Provincial"]
[null,null,null,"Federal"]
[null,null,null,"Provincial"]
[null,null,null,"Federal"]
[null,null,null,"Provincial"]
[]
["1.5 ","R&D PROJECT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not resize textboxes manually. Once you have finished typing your text, use this button to do it automatically."]
[]
[null,null,"Brief description of the R&D project and realization schedule"]
[]
[]
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[]
[]
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[]
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["1.6 ","SHAREHOLDERS AND MANAGEMENT"]
[]
[null,"First name, last name and address",null,null,null,null,"Title or position within company (if shareholder but not employed by company, write n/a)",null,null,null,"Industry experience\n(no. of years)",null,"Ties with company\n(no. of years)",null,"% of voting shares held"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total:",{"$f":"IF(SUM(O109:P128)=0,\"\",SUM(O109:P128))","v":""}]
[]
["SECTION IQ"]
[]
[null,"Capacité de gestion"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Comité de gestion et/ou d'administration?"]
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["1.7 ","MISE EN SITUATION"]
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["1.8 ","FINANCES"]
[]
[null,null,"1.8.1  Résultats d'exploitation et prévisions (000 $)"]
[]
[null,null,"Exercice se terminant le :",null,null,null,null,"Revenus",null,null,"Amortis- sements",null,"Dépenses capitalisées",null,"Fonds disponibles"]
[null,null,"(aaaa-mm-jj)",null,null,null,null,null,null,"Profits nets"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(J169:L169)-M169=0,\"\",SUM(J169:L169)-M169)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(J170:L170)-M170=0,\"\",SUM(J170:L170)-M170)","v":""}]
[null,null,null,null,null,null,"P",null,null,null,null,null,null,null,{"$f":"IF(SUM(J171:L171)-M171=0,\"\",SUM(J171:L171)-M171)","v":""}]
[null,null,null,null,null,null,"P",null,null,null,null,null,null,null,{"$f":"IF(SUM(J172:L172)-M172=0,\"\",SUM(J172:L172)-M172)","v":""}]
[]
[]
[]
[null,null,"Est-ce que les prévisions financières apparaissent réalistes?"]
[]
[]
[]
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[]
[]
[]
[null,null,"1.8.2  Bilan annuel vérifié (préparé par « NOM DE LA FIRME »   c.a.) au « DATE »"]
[null,null,"   et bilan intérimaire au « DATE »        (000 $)"]
[]
[null,null,"ACTIF",null,null,null,null,null,"PASSIF",null,null,null,{"$f":"IF(F188=\"\",\"\",F188)","v":""},null,{"$f":"IF(G188=\"\",\"\",G188)","v":""}]
[null,null,"Encaisse",null,null,null,null,null,"Banque"]
[null,null,"Débiteurs",null,null,null,null,null,"Banque - crédits d'impôt "]
[null,null,"Impôt à rec. (crédits R-D)",null,null,null,null,null,"Créditeurs (1)"]
[null,null,"Stocks",null,null,null,null,null,"Partie cour. - dette à terme"]
[null,null,"Autres débiteurs"]
[null,null,null,null,null,{"$f":"IF(SUM(F189:F193)=0,\"\",SUM(F189:F193))","v":""},{"$f":"IF(SUM(G189:H193)=0,\"\",SUM(G189:H193))","v":""},null,null,null,null,null,{"$f":"IF(SUM(M189:N193)=0,\"\",SUM(M189:N193))","v":""},null,{"$f":"IF(SUM(O189:P193)=0,\"\",SUM(O189:P193))","v":""}]
[null,null,"Immobilisations",null,null,null,null,null,"Dettes à long terme"]
[null,null,"Frais de R-D capitalisés",null,null,null,null,null,"Crédits reportés"]
[null,null,"Autres",null,null,null,null,null,"Capital-actions"]
[null,null,null,null,null,null,null,null,"Bénéfices non répartis"]
[]
[null,null,null,null,"Total",{"$f":"IF(SUM(F194:F198)=0,\"\",SUM(F194:F198))","v":""},{"$f":"IF(SUM(G194:H198)=0,\"\",SUM(G194:H198))","v":""},null,null,null,null,"Total",{"$f":"IF(SUM(M194:N198)=0,\"\",SUM(M194:N198))","v":""},null,{"$f":"IF(SUM(O194:P198)=0,\"\",SUM(O194:P198))","v":""}]
[]
[null,null,"Ratio fonds de roulement :",null,null,{"$f":"IF(ISERROR(IF((F194)>0,(F194/M194),\"\")),\"\",IF((F194)>0,(F194/M194),\"\"))","v":""},{"$f":"IF(ISERROR(IF((G194)>0,(G194/O194),\"\")),\"\",IF((G194)>0,(G194/O194),\"\"))","v":""},null,null,null,null,"Dette long terme / avoir net :",{"$f":"IF(ISERROR(IF((M195>0),M195/(M196+M197+M198),\"\")),\"\",IF((M195>0),M195/(M196+M197+M198),\"\"))","v":""},null,{"$f":"IF(ISERROR(IF((O195>0),O195/(O196+O197+O198),0)),\"\",IF((O195>0),O195/(O196+O197+O198),\"\"))","v":""}]
[]
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[null,null,"1.8.3  Commentaires sur la capacité financière de l'entreprise à opérer jusqu'à l'encaissement des crédits d'impôt"]
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["1.9","CONCLUSION"]
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[]
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[]
[]
[null,null,"Technicien(ne) en financement",null,null,null,"Signature",null,null,null,null,null,null,"Date"]
[]
[]
[]
[]
[null,null,"Directeur(trice) de portefeuille",null,null,null,"Signature",null,null,null,null,null,null,"Date"]
[]
[]
[]
[null,null,"Annexes jointes"]
[null,null,"Les annexes pertinentes devraient être déposées dans SYGIC."]

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[null,null,null,null,null,null,null,"Financing of Refundable R&D Tax Credits"]
[]
["LOAN / GUARANTEE APPLICATION"]
["Calculations for tax credits to be financed (year 1)"]
[null,null,{"$f":"'General Information'!I9","v":0},null,null,null,null,null,null,null,{"$f":"'General Information'!I5","v":"Nº. Organisation"},{"$f":"'General Information'!L5","v":0},null,null,{"$f":"'General Information'!M5","v":"Nº. Dossier"},{"$f":"'General Information'!P5","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(RNumeroConfirmationDemande<>\"\",\"Nº. Demande\",\"\")","v":""},{"$f":"ANumeroConfirmationDemande","v":0},null,null,{"$f":"IF(RDateTransmissionDemande<>\"\",\"transmis le\",\"\")","v":""},{"$f":"ADateTransmissionDemande","v":"00:00:00"},null,null,null,null,"Rate applicable (Québec)  "]
[null,"ELIGIBILITY FOR REFUNDABLE R&D TAX CREDITS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(MONTH(DATE(YEAR(RCalculDateDebut1),2,29)) =2,MONTH(RCalculDateDebut1)<3),TRUE,FALSE)","v":true},null,null,"for net eligible expenses not exceeding $2,000,000"]
[null,null,null,null,null,null,null,null,null,null,null,"(yyyy-mm-dd)",null,null,null,null,null,{"$f":"IF(AND(MONTH(DATE(YEAR(RCalculDateFin1),2,29)) =2,MONTH(RCalculDateFin1)>2),TRUE,FALSE)","v":false},null,null,"(based on assets as per financial statements)"]
[null,null,"First fiscal year to be financed\n(after December 4th, 2006)",null,null,null,null,null,null,"Commencement date:",null,null,null,{"$f":"\"   Be careful :\"","v":"   Be careful :"},null,null,null,{"$f":"RCalculDateFin1-RCalculDateDebut1","v":0},{"$f":"IF(OR(R7=TRUE,R8=TRUE),365,364)","v":365},null,"Net eligible expenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(example)"]
[null,null,null,null,null,null,null,null,null,"Termination date:",null,null,null,{"$f":"\"   does not represent 12 months\"","v":"   does not represent 12 months"},null,null,null,null,null,null,null,1,0.375]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25000000,0.375]
[null,"2.1","Eligibility for refundable R&D tax credits (Québec)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50000000,0.375]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55000000,0.33500000000000002]
[null,null,null,null,null,null,null,null,null,"The company submitting the application is a Canadian corporation.",null,null,null,null,null,null,null,0,null,null,null,60000000,0.29499999999999998]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,65000000,0.255]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70000000,0.215]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75000000,0.17499999999999999]
[null,null,"Assets as per financial statements (year preceding the fiscal year):",null,null,null,null,null,null,null,"$",null,null,null,null,null,null,{"$f":"ROUND(0.375-((MAX(25000000,(MIN(50000000,L19)))-25000000)*0.2)/25000000,4)","v":0.17499999999999999}]
[]
[null,null,null,null,null,null,null,"As at:"]
[null,null,null,"If the company is a start-up, write down $1.",null,null,null,null,null,null,null,{"$f":"L8","v":"(yyyy-mm-dd)"}]
[]
[null,null,"Rate applicable for R&D tax credits on:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RCalculDateFin1-DATE(2008,3,13)","v":-39520}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R15=2,0.175,IF(OR(L19=\"\",L19=0),0,IF(AND(L19>0,R19>0,SaisiTerminer),R19,0)))","v":0},null," until December 04, 2006",null,null,null,{"$f":"IF(SaisiTerminer,IF(RCalculDateFin1>DATE(2008,3,13),IF(RCalculDateFin1>DATE(2009,3,13),3000000,ROUND(2000000+((RCalculDateFin1-DATE(2008,3,13))*(1000000/365)),0)),2000000),3000000)","v":3000000}]
[]
[null,null,{"$f":"\"Rate for net eligible expenses not exceeding  $\"&FIXED(R26,0)&\" :\"","v":"Rate for net eligible expenses not exceeding  $3 000 000 :"},null,null,null,null,null,null,null,null,{"$f":"IF(R15=2,0.175,IF(OR(L19=\"\",L19=0),0,IF(AND(L19>0,R30>0,SaisiTerminer),R30,0)))","v":0},null," after December 04, 2006"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"Rate for net eligible expenses exceeding $\"&FIXED(R26,0)&\" :\"","v":"Rate for net eligible expenses exceeding $3 000 000 :"},null,{"$f":"0.175","v":0.17499999999999999},null,null,null,null,null,{"$f":"ROUND(0.375-((MAX(50000000,(MIN(75000000,L19)))-50000000)*0.4)/50000000,4)","v":0.17499999999999999}]
[]
[]
[]
[null,"2.2","Eligibility for refundable SR&ED tax credits (Canada)"]
[]
[]
[null,null,"The company is a private Canadian corporation whose taxable income and",null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"\"taxable capital for the year preceding the fiscal year were below $\" & FIXED(R38,0)","v":"taxable capital for the year preceding the fiscal year were below $800 000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SaisiTerminer,IF(RCalculDateFin1>DATE(2008,2,25),IF(RCalculDateFin1>DATE(2009,2,25),IF(RCalculDateFin1>DATE(2009,12,31),IF(RCalculDateFin1>DATE(2010,12,31),800000,700000+((RCalculDateFin1-DATE(2009,12,31))*(100000/365))),700000),600000+((RCalculDateFin1-DATE(2008,2,25))*(100000/366))),600000),800000)","v":800000}]
[null,null,{"$f":"\"and $\" & FIXED(R39,0) & \" respectively (including associated companies, if applicable).\"","v":"and $50 000 000 respectively (including associated companies, if applicable)."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SaisiTerminer,IF(RCalculDateFin1>DATE(2008,2,25),IF(RCalculDateFin1>DATE(2009,2,25),50000000,15000000+((RCalculDateFin1-DATE(2008,2,25))*(35000000/366))),15000000),50000000)","v":50000000}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SaisiTerminer,IF(RCalculDateFin1>DATE(2009,12,31),IF(RCalculDateFin1>DATE(2010,12,31),500000,400000+((RCalculDateFin1-DATE(2009,12,31))*(100000/365))),400000),500000)","v":500000}]
[null,null,null,null,null,null,null,null,null,"Taxable income according to the income tax return:","$",null,null,null,null,null,null,null,{"$f":"IF(OR(AND(L42<>\"\",L42<>1,L42<>0),AND(L19<>\"\",L19<>1,L19<>0)),TRUE,FALSE)","v":false},"Revenus imposables saisis"]
[null,null,null,null,null,null,null,null,null,"(year preceding the fiscal year)"]
[]
[null,null,null,null,null,null,null,null,null,"Taxable capital:","$"]
[null,null,null,null,null,null,null,null,null,"(year preceding the fiscal year)"]
[]
[null,null,null,null,null,null,null,null,null,"As at:",null,{"$f":"IF(R37=2,\"\",IF(L21=\"\",\"\",L21))","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"L8","v":"(yyyy-mm-dd)"}]
[]
[]
[null,null,"Limit on expenditures giving entitlement to enriched SR&ED credits"]
[]
[]
[null,null,null,"Maximum",null,null,null,null,null,null,"$",{"$f":"R38*10","v":8000000}]
[null,null,null,"Less the higher of:"]
[null,null,null,{"$f":"\"           10 times of \" & FIXED(R41,0) & \" $   or\"","v":"           10 times of 500 000 $   or"}]
[null,null,null,"           10 times the taxable income of the preceding year:",null,null,null,null,null,null,"$",{"$f":"IF(SaisiTerminer,IF(10*L42>R41*10,L42*10,R41*10),0)","v":0}]
[]
[null,null,null,"Expenditure limit:",null,null,null,null,null,null,"$",{"$f":"IF(SaisiTerminer,IF((L55-L58)>0,(L55-L58),0.000001),0)","v":0},null,null,null,null,null,null,{"$f":"IF(AND(L42<R41,L45<10000000),FALSE,TRUE)","v":false},"Si un plafond est applicable"]
[]
[null,null,null,"Adjustment related to taxable capital:",null,null,null,null,null,null,null,{"$f":"IF(SaisiTerminer,(1-$R66)*100+0.000001,0)","v":0},null,"%"]
[null,null,null,"(based on the preceding year's taxable capital)"]
[]
[null,null,null,"Net expenditure limit:",null,null,null,null,null,null,"$",{"$f":"IF(SaisiTerminer,IF(R37=2,0.000001,IF(L60*(1-$R66)>0,L60*(1-$R66),0.000001)),0)","v":0},null,null,null,null,null,{"$f":"IF(($L45-10000000)>0,$L45-10000000,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND($R65/(R39-10000000),4)","v":0}]
[]
[null,null,"Regular SR&ED tax credits on excess expenditures:",null,null,null,null,null,null,null,null,{"$f":"IF(SaisiTerminer=FALSE,\"\",IF(OR(PlafondApplicable,R37=2),\"Not repayable\",\"Repayable at 40%\"))","v":""},null,{"$f":"IF(SaisiTerminer = FALSE,\" (Repayable or not)\",\"\")","v":" (Repayable or not)"}]
[null,null,{"$f":"\"(Refundable if the taxable income of the preceding year is < $\" & FIXED(R41,0) & \" and \"","v":"(Refundable if the taxable income of the preceding year is < $500 000 and "}]
[null,null,"   the taxable capital of the preceding year is < $10,000,000)"]
[]
[]
[]
[]
[]
[null,"2.3 COST OF R&D PROJECT (in $)"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SaisiTerminer=FALSE,DateChevauch1),\" Until\nDecember 04, 2006\",\"Fiscal Year\")","v":" Until\nDecember 04, 2006"},null,"Fiscal Year",null,null,null,"Total"]
[null,null,null,null,null,null,null,null,"Commencement date: ",{"$f":"IF(SaisiTerminer,L9,\"\")","v":""},null,{"$f":"IF(AND(DateChevauch1,SaisiTerminer),DATE(2006,12,5),IF(Avant200612041=FALSE,L9,\"\"))","v":""},null,null,null,{"$f":"IF(SaisiTerminer,L9,\"\")","v":""},null,null,{"$f":"IF(AND(L9<>\"\",L11<>\"\"),TRUE,FALSE)","v":false},"Si des dates ont été saisies"]
[null,null,null,null,null,null,null,null,"Termination date: ",{"$f":"IF(AND(DateChevauch1,SaisiTerminer,Avant200612041<>FALSE),DATE(2006,12,4),IF(L11=\"\",\"\",L11))","v":""},null,{"$f":"IF(AND(DateChevauch1,SaisiTerminer),L11,IF(Avant200612041=FALSE,L11,\"\"))","v":""},null,null,null,{"$f":"IF(L11=\"\",\"\",L11)","v":""},null,null,{"$f":"AND(L9<DATE(2006,12,4),L11>DATE(2006,12,4))","v":false},"Si les dates chevauchent le 4 décembre 2006"]
[null,null,null,null,null,null,null,null,"(number of months) ",{"$f":"IF(OR(ISERROR(+(J80-J79)/30.42),Avant200612041=FALSE),\"\",+(J80-J79)/30.42)","v":""},null,{"$f":"IF(ISERROR(+(L80-L79)/30.42),\"\",+(L80-L79)/30.42)","v":""},null,null,null,{"$f":"SUM(J81,L81)","v":0},null,null,{"$f":"IF(SaisiTerminer,IF(L9<DATE(2006,12,4),TRUE,FALSE),\"\")","v":""},"Si la date de début saisie est avant le 4 décembre 2006"]
[]
[null,null,"Salairies - designated persons",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(J83,L83)","v":0},null,null,null,"Nouveau plafond des affaires appliquable (date début à partir du 2 jan 2007)"]
[null,null,"Other salaries",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Taxable fringe benefits",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(J85,L85)","v":0}]
[null,null,"Non-taxable fringe benefits",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Provision for salaries and fringe benefits",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Subcontracting (fees)",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Subcontracting (fees) - related persons",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Subcontracting - recognized research centre",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Materials, supplies and prototypes",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(J91,L91)","v":0}]
[null,null,"Other eligible expenses (federal only)",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Other operating expenses or 65% rule",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Capital expenditures",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Other expenditures not eligible for R&D tax credits",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,"Total:",{"$f":"SUM(J83:J95)","v":0},null,{"$f":"SUM(L83:L95)","v":0},null,null,null,{"$f":"SUM(P83:P95)","v":0}]
[]
[]
[]
[]
[]
[]
[null,"TAX CREDITS TO BE FINANCED (in $)"]
[null,"2.4","Provincial tax credits to be financed"]
[]
[null,null,"Net eligible expenses",null,null,null,null,null,null,{"$f":"IF(OR(SaisiTerminer=FALSE,DateChevauch1),\" Until\nDecember 04, 2006\",\"Fiscal year\")","v":" Until\nDecember 04, 2006"},null,"Fiscal year",null,null,null,"Total"]
[null,null,null,null,null,null,null,null,"Commencement date:",{"$f":"J79","v":""},null,{"$f":"L79","v":""},null,null,null,{"$f":"IF(SaisiTerminer,L9,\"\")","v":""}]
[null,null,null,null,null,null,null,null,"Termination date:",{"$f":"J80","v":""},null,{"$f":"L80","v":""},null,null,null,{"$f":"IF(L11=\"\",\"\",L11)","v":""}]
[]
[null,null,null,"Salaries - designated persons",null,null,null,null,null,{"$f":"J83","v":0},null,{"$f":"L83","v":0},null,null,null,{"$f":"SUM(J110,L110)","v":0}]
[null,null,null,"Other salaries",null,null,null,null,null,{"$f":"J84","v":0},null,{"$f":"L84","v":0},null,null,null,0]
[null,null,null,"Taxable fringe benefits",null,null,null,null,null,{"$f":"J85","v":0},null,{"$f":"L85","v":0},null,null,null,0]
[null,null,null,"Provision for salaries and fringe benefits",null,null,null,null,null,{"$f":"J87","v":0},null,{"$f":"L87","v":0},null,null,null,0]
[null,null,null,"Subcontracting (fees)\n(50% eligible)",null,null,null,null,null,{"$f":"ROUND(J88*50%,0)","v":0},null,{"$f":"ROUND(L88*50%,0)","v":0},null,null,null,0]
[null,null,null,"Subcontracting (fees) - related persons\n(100% eligible)",null,null,null,null,null,{"$f":"ROUND(J89,0)","v":0},null,{"$f":"ROUND(L89,0)","v":0},null,null,null,0]
[null,null,null,"Subcontracting - recognized research centre",null,null,null,null,null,{"$f":"ROUND(J90*RpourcentageSousTraitanceRecherche1,0)","v":0},null,{"$f":"ROUND(L90*RpourcentageSousTraitanceRecherche1,0)","v":0},null,null,null,0]
[null,null,null,"eligible",null,null,null,null,0.5]
[null,null,null,"Less:","Disallowed expenses",null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,"Non-refundable fin. contribution(s)",null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,"Net eligible expenses:",null,null,null,null,null,{"$f":"SUM(J110:J117)-SUM(J118:J119)","v":0},null,{"$f":"SUM(L110:L117)-SUM(L118:L119)","v":0},null,null,null,{"$f":"SUM(J120,L120)","v":0},null,null,{"$f":"J120+L120","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SaisiTerminer=FALSE,DateChevauch1),\"Until\nDecember 04, 2006\",\"Fiscal year\")","v":"Until\nDecember 04, 2006"},null,"Fiscal year",null,null,null,null,null,{"$f":"IF(SaisiTerminer,IF(DateChevauch1,S129,S130),S128)","v":"Credits at 37,50% (max.)"}]
[null,null,"Estimated refundable tax credits",null,null,null,null,null,"Commencement date:",{"$f":"J79","v":""},null,{"$f":"L79","v":""},null,null,null,{"$f":"IF(SaisiTerminer,L9,\"\")","v":""}]
[null,null,null,null,null,null,null,null,"Termination date:",{"$f":"J80","v":""},null,{"$f":"L80","v":""},null,null,null,{"$f":"IF(L11=\"\",\"\",L11)","v":""}]
[]
[null,null,{"$f":"IF(SaisiTerminer,IF(DateChevauch1,IF(L26=L28,S130,S129),S130),S128)","v":"Credits at 37,50% (max.)"},null,null,null,null,null,null,{"$f":"IF(DateChevauch1,IF(TotalAnnuel>2000000,IF(J120>2000000,ROUND(2000000*L26,0),ROUND(J120*L26,0)),ROUND(J120*L26,0)),IF(J120>2000000,ROUND(2000000*L26,0),ROUND(J120*L26,0)))","v":0},null,{"$f":"IF(DateChevauch1,IF(TotalAnnuel>R26,IF(J120>R26,0,ROUND((R26-J120)*L28,0)),ROUND(L120*L28,0)),IF(L120>R26,ROUND(R26*L28,0),ROUND(L120*L28,0)))","v":0},null,null,null,{"$f":"SUM(J128,L128)","v":0},null,null,"Credits at 37,50% (max.)"]
[null,null,{"$f":"\"   for eligible expenses < = $\"&FIXED(R26,0)&\" :\"","v":"   for eligible expenses < = $3 000 000 :"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CONCATENATE(\"Credits at \",TEXT(L26,\"0,00%\"),\" or at \",TEXT(L28,\"0,00%\"))","v":"Credits at 0,00% or at 0,00%"}]
[null,null,{"$f":"CONCATENATE(\"Credit at \",TEXT(L30*100,\"0,00\"),\"%\")","v":"Credit at 17,50%"},null,null,null,null,null,null,{"$f":"IF(DateChevauch1,IF(TotalAnnuel>2000000,IF(J120>2000000,ROUND((J120-2000000)*L30,0),0),0),IF(J120>2000000,ROUND((J120-2000000)*L30,0),0))","v":0},null,{"$f":"IF(DateChevauch1,IF(TotalAnnuel>R26,IF(J120>R26,ROUND(L120*L30,0),ROUND((TotalAnnuel-R26)*L30,0)),0),IF(L120>R26,ROUND((L120-R26)*L30,0),0))","v":0},null,null,null,{"$f":"SUM(J130,L130)","v":0},null,null,{"$f":"CONCATENATE(\"Credits at \",TEXT(IF(S83,L28,L26),\"0,00%\"))","v":"Credits at 0,00%"}]
[null,null,{"$f":"\"   for eligible expenses  >   $\"&FIXED(R26,0)&\" :\"","v":"   for eligible expenses  >   $3 000 000 :"}]
[null,null,"Less tax on capital (net)",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(J132,L132)","v":0}]
[]
[null,null,"Refundable Québec R&D tax credits:",null,null,null,null,null,null,{"$f":"SUM(J128:J130)-J132","v":0},null,{"$f":"SUM(L128:L130)-L132","v":0},null,null,null,{"$f":"SUM(J134,L134)","v":0}]
[]
[]
[]
[]
[]
[null,"2.5","Federal tax credits to be financed"]
[]
[null,null,"Net eligible expenses",null,null,null,null,null,null,null,null,null,null,null,null,"Total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Commencement date:",null,{"$f":"IF(SaisiTerminer,L9,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Termination date:",null,{"$f":"IF($L$11=\"\",\"\",$L$11)","v":""}]
[]
[null,null,null,{"$f":"C83","v":"Salairies - designated persons"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"P83","v":0}]
[null,null,null,{"$f":"C84","v":"Other salaries"},null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,{"$f":"C85","v":"Taxable fringe benefits"},null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,{"$f":"C86","v":"Non-taxable fringe benefits"},null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,{"$f":"C87","v":"Provision for salaries and fringe benefits"},null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,{"$f":"CONCATENATE(C88, \"\n(100% eligible)\")","v":"Subcontracting (fees)\n(100% eligible)"},null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,{"$f":"CONCATENATE(C89,\"\n(100% eligible)\")","v":"Subcontracting (fees) - related persons\n(100% eligible)"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"P89","v":0}]
[null,null,null,{"$f":"CONCATENATE(C90,\"\n(100% eligible)\")","v":"Subcontracting - recognized research centre\n(100% eligible)"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"P90","v":0}]
[null,null,null,{"$f":"C91","v":"Materials, supplies and prototypes"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"P91","v":0}]
[null,null,null,{"$f":"C92","v":"Other eligible expenses (federal only)"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"P92","v":0}]
[null,null,null,{"$f":"C93","v":"Other operating expenses or 65% rule"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"P93","v":0}]
[null,null,null,"Eligible expenses:",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(P146:P156)","v":0}]
[]
[null,null,null,"Less:","Disallowed expenses"]
[null,null,null,null,"Non-refundable financial contributions"]
[null,null,null,null,"Québec tax credits (R&D credits only)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(P128,P130)","v":0}]
[]
[null,null,null,"Net eligible expenses:",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R37=2,0.000001,P157-(P159+P160+P161))","v":0}]
[]
[]
[null,null,"Net eligible capital expenditures",null,null,null,null,null,null,null,null,null,null,null,null,"Total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Commencement date:",null,{"$f":"IF(SaisiTerminer,L9,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Termination date:",null,{"$f":"IF($L$11=\"\",\"\",$L$11)","v":""}]
[]
[null,null,null,"Capital expenditures",null,null,null,null,null,null,null,null,null,null,null,{"$f":"P94","v":0}]
[null,null,null,"Less:","Disallowed expenses"]
[null,null,null,null,"Non-refundable financial contributions"]
[null,null,null,"Net eligible capital expenditures:",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R37=2,0.000001,P170-(P171+P172))","v":0}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Commencement date:",null,{"$f":"IF(SaisiTerminer,L9,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Termination date:",null,{"$f":"IF($L$11=\"\",\"\",$L$11)","v":""}]
[null,null,{"$f":"IF(PlafondApplicable=FALSE,\"Refundable enriched SR&ED tax credits for expenses less than \nor equal to $3,000,000\",CONCATENATE(\"Refundable enriched SR&ED tax credits for expenses less than net established expense limit of $\",FIXED(L65,0),\".\"))","v":"Refundable enriched SR&ED tax credits for expenses less than \nor equal to $3,000,000"}]
[null,null,{"$f":"IF(RevenusImposablesSaisis=FALSE,\"(or less than net established expense limit)\",\"\")","v":"(or less than net established expense limit)"}]
[null,null,null,"Net established expense limit",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SaisiTerminer,IF((L65>0),L65,0),0)","v":0}]
[]
[null,null,null,"Applicable expenses",null,null,null,null,null,{"$f":"MIN(L65,P163)","v":0},null,"X 35% (credit) X 100% (refund) =",null,null,null,{"$f":"J185*0.35","v":0},null,null,{"$f":"L65-J185","v":0},"Restant pour dépenses en capital"]
[null,null,null,"Applicable capital expenditures",null,null,null,null,null,{"$f":"MIN(P173,S185)","v":0},null,"X 35% (credit) X 40% (refund) = ",null,null,null,{"$f":"ROUND(ROUND(J186*0.35,0)*0.4,0)","v":0}]
[null,null,null,"Total: ",null,null,null,null,null,{"$f":"SUM(J185:K186)","v":0},null,{"$f":"IF(SaisiTerminer,\"( max. $\"&FIXED(L65,0)&\" )\",\"( max. $3 000 000 )\")","v":"( max. $3 000 000 )"}]
[]
[null,null,null,"Total refundable enriched tax credits",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(P185:P186)","v":0}]
[]
[null,null,{"$f":"IF(SaisiTerminer=FALSE,\"Regular refundable SR&ED tax credits for expenses above $3,000,000\",\"Regular refundable SR&ED tax credits for expenses above $\"&FIXED(L65,0)&\" :\")","v":"Regular refundable SR&ED tax credits for expenses above $3,000,000"}]
[null,null,{"$f":"\"( If preceding year taxable income is < $\" & FIXED(R41,0) & \"  and preceding year taxable capital is < $10,000,000 )\"","v":"( If preceding year taxable income is < $500 000  and preceding year taxable capital is < $10,000,000 )"}]
[]
[null,null,null,"Applicable expenses",null,null,null,null,null,{"$f":"IF(PlafondApplicable=FALSE,IF(P163>L65,(P163-L65),0),0)","v":0}]
[null,null,null,"Applicable capital expenditures",null,null,null,null,null,{"$f":"IF(PlafondApplicable=FALSE,P173-J186,0)","v":0}]
[null,null,null,"Total: ",null,null,null,null,null,{"$f":"SUM(J194:K195)","v":0},null," X 20% (credit) X 40% (refund) =",null,null,null,{"$f":"J196*0.2*0.4","v":0}]
[]
[null,null,"Less tax payable"]
[]
[null,null,"Total refundable SR&ED tax credits (Canada)",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SaisiTerminer,IF(R37=2,0.000001,IF(ROUND(P189+P196-P198,0)<=0,0.000001,ROUND(P189+P196-P198,0))),\"\")","v":""}]

{"sheet":"Year 2 CALCULATIONS","index":3,"n_rows":200,"n_cols":23,"rows_kept":200,"cut":false,"hidden":false,"merged":[[129,18,129,20],[122,15,123,15],[78,13,78,14],[115,15,116,15],[127,18,127,20],[128,18,128,20],[27,2,27,9],[23,2,23,9],[20,7,20,9],[21,3,21,9],[45,11,46,12],[44,11,44,12],[29,11,29,12],[25,11,25,12],[27,11,27,12],[28,11,28,12],[26,11,26,12],[41,11,41,12],[42,11,43,12],[8,2,10,7],[8,11,8,12],[9,11,9,12],[20,11,20,12],[10,11,10,12],[18,2,18,9],[19,11,19,12],[18,11,18,12],[0,7,0,15],[0,1,0,5],[2,0,2,16],[3,0,3,16],[185,9,185,10],[7,11,7,12],[50,11,50,12],[21,11,21,12],[181,2,181,7],[115,3,115,8],[127,2,127,8],[152,3,152,11],[151,3,151,11],[150,3,150,11],[4,2,4,8],[47,11,47,12],[195,9,195,10],[195,11,195,14],[184,11,184,14],[185,11,185,14],[186,11,186,14],[194,9,194,10],[194,11,194,14],[186,9,186,10],[193,9,193,10],[193,11,193,14],[190,2,190,9],[184,9,184,10],[48,11,48,12],[54,11,54,12],[67,11,67,12],[61,11,61,12],[64,11,64,12],[57,11,57,12],[59,11,59,12],[60,11,60,12],[58,11,58,12],[180,2,180,10],[113,3,113,8],[115,11,116,11],[133,2,133,8],[114,3,114,8],[115,9,116,9],[129,2,129,7],[131,2,131,7],[116,3,116,7]]}
[null,null,null,null,null,null,null,"Financing of Refundable R&D Tax Credits"]
[]
["LOAN / GUARANTEE APPLICATION"]
["Calculations for tax credits to be financed (year 2)"]
[null,null,{"$f":"'General Information'!I9","v":0},null,null,null,null,null,null,null,{"$f":"'General Information'!I5","v":"Nº. Organisation"},{"$f":"'General Information'!L5","v":0},null,null,{"$f":"'General Information'!M5","v":"Nº. Dossier"},{"$f":"'General Information'!P5","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(RNumeroConfirmationDemande<>\"\",\"Nº. Demande\",\"\")","v":""},{"$f":"ANumeroConfirmationDemande","v":0},null,null,{"$f":"IF(RDateTransmissionDemande<>\"\",\"transmis le\",\"\")","v":""},{"$f":"ADateTransmissionDemande","v":"00:00:00"},null,null,null,null,"Rate applicable (Québec)  "]
[null,"ELIGIBILITY FOR REFUNDABLE R&D TAX CREDITS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(MONTH(DATE(YEAR(RCalculDateDebut2),2,29)) =2,MONTH(RCalculDateDebut2)<3),TRUE,FALSE)","v":true},null,null,"for net eligible expenses not exceeding $2,000,000"]
[null,null,null,null,null,null,null,null,null,null,null,"(yyyy-mm-dd)",null,null,null,null,null,{"$f":"IF(AND(MONTH(DATE(YEAR(RCalculDateFin2),2,29)) =2,MONTH(RCalculDateFin2)>2),TRUE,FALSE)","v":false},null,null,"(based on assets as per financial statements)"]
[null,null,"Second fiscal year to be financed\n(after December 4th, 2006)",null,null,null,null,null,null,"Commencement date:",null,null,null,{"$f":"\"   Be careful :\"","v":"   Be careful :"},null,null,null,{"$f":"RCalculDateFin2-RCalculDateDebut2","v":0},{"$f":"IF(OR(R7=TRUE,R8=TRUE),365,364)","v":365},null,"Net eligible expenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(example)"]
[null,null,null,null,null,null,null,null,null,"Termination date:",null,null,null,{"$f":"\"   does not represent 12 months\"","v":"   does not represent 12 months"},null,null,null,null,null,null,null,1,0.375]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25000000,0.375]
[null,"2.1","Eligibility for refundable R&D tax credits (Québec)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50000000,0.375]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55000000,0.33500000000000002]
[null,null,null,null,null,null,null,null,null,"The company submitting the application is a Canadian corporation.",null,null,null,null,null,null,null,0,null,null,null,60000000,0.29499999999999998]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,65000000,0.255]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70000000,0.215]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75000000,0.17499999999999999]
[null,null,"Assets as per financial statements (year preceding the fiscal year):",null,null,null,null,null,null,null,"$",null,null,null,null,null,null,{"$f":"ROUND(0.375-((MAX(25000000,(MIN(50000000,L19)))-25000000)*0.2)/25000000,4)","v":0.17499999999999999}]
[]
[null,null,null,null,null,null,null,"As at:"]
[null,null,null,"If the company is a start-up, write down $1.",null,null,null,null,null,null,null,{"$f":"L8","v":"(yyyy-mm-dd)"}]
[]
[null,null,"Rate applicable for R&D tax credits on:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RCalculDateFin1-DATE(2008,3,13)","v":-39520}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R15=2,0.175,IF(OR(L19=\"\",L19=0),0,IF(AND(L19>0,R19>0,SaisiTerminer),R19,0)))","v":0},null," until December 04, 2006",null,null,null,{"$f":"IF(SaisiTerminer,IF(RCalculDateFin1>DATE(2008,3,13),IF(RCalculDateFin1>DATE(2009,3,13),3000000,ROUND(2000000+((RCalculDateFin1-DATE(2008,3,13))*(1000000/365)),0)),2000000),3000000)","v":3000000}]
[]
[null,null,{"$f":"\"Rate for net eligible expenses not exceeding  $\"&FIXED(R26,0)&\" :\"","v":"Rate for net eligible expenses not exceeding  $3 000 000 :"},null,null,null,null,null,null,null,null,{"$f":"IF(R15=2,0.175,IF(OR(L19=\"\",L19=0),0,IF(AND(L19>0,R30>0,SaisiTerminer),R30,0)))","v":0},null," after December 04, 2006"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"\"Rate for net eligible expenses exceeding $\"&FIXED(R26,0)&\" :\"","v":"Rate for net eligible expenses exceeding $3 000 000 :"},null,{"$f":"0.175","v":0.17499999999999999},null,null,null,null,null,{"$f":"ROUND(0.375-((MAX(50000000,(MIN(75000000,L19)))-50000000)*0.4)/50000000,4)","v":0.17499999999999999}]
[]
[]
[]
[null,"2.2","Eligibility for refundable SR&ED tax credits (Canada)"]
[]
[]
[null,null,"The company is a private Canadian corporation whose taxable income and",null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"\"taxable capital for the year preceding the fiscal year were below $\" & FIXED(R38,0)","v":"taxable capital for the year preceding the fiscal year were below $800 000"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SaisiTerminer,IF(RCalculDateFin1>DATE(2008,2,25),IF(RCalculDateFin1>DATE(2009,2,25),IF(RCalculDateFin1>DATE(2009,12,31),IF(RCalculDateFin1>DATE(2010,12,31),800000,700000+((RCalculDateFin1-DATE(2009,12,31))*(100000/365))),700000),600000+((RCalculDateFin1-DATE(2008,2,25))*(100000/366))),600000),800000)","v":800000}]
[null,null,{"$f":"\"and $\" & FIXED(R39,0) & \" respectively (including associated companies, if applicable).\"","v":"and $50 000 000 respectively (including associated companies, if applicable)."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SaisiTerminer,IF(RCalculDateFin1>DATE(2008,2,25),IF(RCalculDateFin1>DATE(2009,2,25),50000000,15000000+((RCalculDateFin1-DATE(2008,2,25))*(35000000/366))),15000000),50000000)","v":50000000}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SaisiTerminer,IF(RCalculDateFin1>DATE(2009,12,31),IF(RCalculDateFin1>DATE(2010,12,31),500000,400000+((RCalculDateFin1-DATE(2009,12,31))*(100000/365))),400000),500000)","v":500000}]
[null,null,null,null,null,null,null,null,null,"Taxable income according to the income tax return:","$",null,null,null,null,null,null,null,{"$f":"IF(OR(AND(L42<>\"\",L42<>1,L42<>0),AND(L19<>\"\",L19<>1,L19<>0)),TRUE,FALSE)","v":false},"Revenus imposables saisis"]
[null,null,null,null,null,null,null,null,null,"(year preceding the fiscal year)"]
[]
[null,null,null,null,null,null,null,null,null,"Taxable capital:","$"]
[null,null,null,null,null,null,null,null,null,"(year preceding the fiscal year)"]
[]
[null,null,null,null,null,null,null,null,null,"As at:",null,{"$f":"IF(R37=2,\"\",IF(L21=\"\",\"\",L21))","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"L8","v":"(yyyy-mm-dd)"}]
[]
[]
[null,null,"Limit on expenditures giving entitlement to enriched SR&ED credits"]
[]
[]
[null,null,null,"Maximum",null,null,null,null,null,null,"$",{"$f":"R38*10","v":8000000}]
[null,null,null,"Less the higher of:"]
[null,null,null,{"$f":"\"           10 times of \" & FIXED(R41,0) & \" $   or\"","v":"           10 times of 500 000 $   or"}]
[null,null,null,"           10 times the taxable income of the preceding year:",null,null,null,null,null,null,"$",{"$f":"IF(SaisiTerminer,IF(10*L42>R41*10,L42*10,R41*10),0)","v":0}]
[]
[null,null,null,"Expenditure limit:",null,null,null,null,null,null,"$",{"$f":"IF(SaisiTerminer,IF((L55-L58)>0,(L55-L58),0.000001),0)","v":0},null,null,null,null,null,null,{"$f":"IF(AND(L42<R41,L45<10000000),FALSE,TRUE)","v":false},"Si un plafond est applicable"]
[]
[null,null,null,"Adjustment related to taxable capital:",null,null,null,null,null,null,null,{"$f":"IF(SaisiTerminer,(1-$R66)*100+0.000001,0)","v":0},null,"%"]
[null,null,null,"(based on the preceding year's taxable capital)"]
[]
[null,null,null,"Net expenditure limit:",null,null,null,null,null,null,"$",{"$f":"IF(SaisiTerminer,IF(R37=2,0.000001,IF(L60*(1-$R66)>0,L60*(1-$R66),0.000001)),0)","v":0},null,null,null,null,null,{"$f":"IF(($L45-10000000)>0,$L45-10000000,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND($R65/(R39-10000000),4)","v":0}]
[]
[null,null,"Regular SR&ED tax credits on excess expenditures:",null,null,null,null,null,null,null,null,{"$f":"IF(SaisiTerminer=FALSE,\"\",IF(OR(PlafondApplicable,R37=2),\"Not repayable\",\"Repayable at 40%\"))","v":""},null,{"$f":"IF(SaisiTerminer = FALSE,\" (Repayable or not)\",\"\")","v":" (Repayable or not)"}]
[null,null,{"$f":"\"(Refundable if the taxable income of the preceding year is < $\" & FIXED(R41,0) & \" and \"","v":"(Refundable if the taxable income of the preceding year is < $500 000 and "}]
[null,null,"   the taxable capital of the preceding year is < $10,000,000)"]
[]
[]
[]
[]
[]
[null,"2.3 COST OF R&D PROJECT (in $)"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SaisiTerminer=FALSE,DateChevauch2),\" Until\nDecember 04, 2006\",\"Fiscal Year\")","v":" Until\nDecember 04, 2006"},null,"Fiscal Year",null,null,null,"Total"]
[null,null,null,null,null,null,null,null,"Commencement date: ",{"$f":"IF(SaisiTerminer,L9,\"\")","v":""},null,{"$f":"IF(AND(DateChevauch2,SaisiTerminer),DATE(2006,12,5),IF(Avant200612042=FALSE,L9,\"\"))","v":""},null,null,null,{"$f":"IF(SaisiTerminer,L9,\"\")","v":""},null,null,{"$f":"IF(AND(L9<>\"\",L11<>\"\"),TRUE,FALSE)","v":false},"Si des dates ont été saisies"]
[null,null,null,null,null,null,null,null,"Termination date: ",{"$f":"IF(AND(DateChevauch2,SaisiTerminer,Avant200612042<>FALSE),DATE(2006,12,4),IF(L11=\"\",\"\",L11))","v":""},null,{"$f":"IF(AND(DateChevauch2,SaisiTerminer),L11,IF(Avant200612042=FALSE,L11,\"\"))","v":""},null,null,null,{"$f":"IF(L11=\"\",\"\",L11)","v":""},null,null,{"$f":"AND(L9<DATE(2006,12,4),L11>DATE(2006,12,4))","v":false},"Si les dates chevauchent le 4 décembre 2006"]
[null,null,null,null,null,null,null,null,"(number of months) ",{"$f":"IF(OR(ISERROR(+(J80-J79)/30.42),Avant200612042=FALSE),\"\",+(J80-J79)/30.42)","v":""},null,{"$f":"IF(ISERROR(+(L80-L79)/30.42),\"\",+(L80-L79)/30.42)","v":""},null,null,null,{"$f":"SUM(J81,L81)","v":0},null,null,{"$f":"IF(SaisiTerminer,IF(L9<DATE(2006,12,4),TRUE,FALSE),\"\")","v":""},"Si la date de début saisie est avant le 4 décembre 2006"]
[]
[null,null,"Salairies - designated persons",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(J83,L83)","v":0},null,null,null,"Nouveau plafond des affaires appliquable (date début à partir du 2 jan 2007)"]
[null,null,"Other salaries",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Taxable fringe benefits",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Non-taxable fringe benefits",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Provision for salaries and fringe benefits",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Subcontracting (fees)",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Subcontracting (fees) - related persons",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Subcontracting - recognized research centre",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Materials, supplies and prototypes",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Other eligible expenses (federal only)",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Other operating expenses or 65% rule",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Capital expenditures",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,"Other expenditures not eligible for R&D tax credits",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,"Total:",{"$f":"SUM(J83:J95)","v":0},null,{"$f":"SUM(L83:L95)","v":0},null,null,null,{"$f":"SUM(P83:P95)","v":0}]
[]
[]
[]
[]
[]
[]
[null,"TAX CREDITS TO BE FINANCED (in $)"]
[null,"2.4","Provincial tax credits to be financed"]
[]
[null,null,"Net eligible expenses",null,null,null,null,null,null,{"$f":"IF(OR(SaisiTerminer=FALSE,DateChevauch2),\" Until\nDecember 04, 2006\",\"Fiscal year\")","v":" Until\nDecember 04, 2006"},null,"Fiscal year",null,null,null,"Total"]
[null,null,null,null,null,null,null,null,"Commencement date:",{"$f":"J79","v":""},null,{"$f":"L79","v":""},null,null,null,{"$f":"IF(SaisiTerminer,L9,\"\")","v":""}]
[null,null,null,null,null,null,null,null,"Termination date:",{"$f":"J80","v":""},null,{"$f":"L80","v":""},null,null,null,{"$f":"IF(L11=\"\",\"\",L11)","v":""}]
[]
[null,null,null,"Salaries - designated persons",null,null,null,null,null,{"$f":"J83","v":0},null,{"$f":"L83","v":0},null,null,null,{"$f":"SUM(J110,L110)","v":0}]
[null,null,null,"Other salaries",null,null,null,null,null,{"$f":"J84","v":0},null,{"$f":"L84","v":0},null,null,null,0]
[null,null,null,"Taxable fringe benefits",null,null,null,null,null,{"$f":"J85","v":0},null,{"$f":"L85","v":0},null,null,null,0]
[null,null,null,"Provision for salaries and fringe benefits",null,null,null,null,null,{"$f":"J87","v":0},null,{"$f":"L87","v":0},null,null,null,0]
[null,null,null,"Subcontracting (fees)\n(50% eligible)",null,null,null,null,null,{"$f":"ROUND(J88*50%,0)","v":0},null,{"$f":"ROUND(L88*50%,0)","v":0},null,null,null,0]
[null,null,null,"Subcontracting (fees) - related persons\n(100% eligible)",null,null,null,null,null,{"$f":"ROUND(J89,0)","v":0},null,{"$f":"ROUND(L89,0)","v":0},null,null,null,0]
[null,null,null,"Subcontracting - recognized research centre",null,null,null,null,null,{"$f":"ROUND(J90*RpourcentageSousTraitanceRecherche2,0)","v":0},null,{"$f":"ROUND(L90*RpourcentageSousTraitanceRecherche2,0)","v":0},null,null,null,0]
[null,null,null,"eligible",null,null,null,null,0.5]
[null,null,null,"Less:","Disallowed expenses",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(J118,L118)","v":0}]
[null,null,null,null,"Non-refundable fin. contribution(s)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(J119,L119)","v":0}]
[null,null,null,"Net eligible expenses:",null,null,null,null,null,{"$f":"SUM(J110:J117)-SUM(J118:J119)","v":0},null,{"$f":"SUM(L110:L117)-SUM(L118:L119)","v":0},null,null,null,{"$f":"SUM(J120,L120)","v":0},null,null,{"$f":"J120+L120","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SaisiTerminer=FALSE,DateChevauch2),\"Until\nDecember 04, 2006\",\"Fiscal year\")","v":"Until\nDecember 04, 2006"},null,"Fiscal year",null,null,null,null,null,{"$f":"IF(SaisiTerminer,IF(DateChevauch1,S129,S130),S128)","v":"Credits at 37,50% (max.)"}]
[null,null,"Estimated refundable tax credits",null,null,null,null,null,"Commencement date:",{"$f":"J79","v":""},null,{"$f":"L79","v":""},null,null,null,{"$f":"IF(SaisiTerminer,L9,\"\")","v":""}]
[null,null,null,null,null,null,null,null,"Termination date:",{"$f":"J80","v":""},null,{"$f":"L80","v":""},null,null,null,{"$f":"IF(L11=\"\",\"\",L11)","v":""}]
[]
[null,null,{"$f":"IF(SaisiTerminer,IF(DateChevauch2,IF(L26=L28,S130,S129),S130),S128)","v":"Credits at 37,50% (max.)"},null,null,null,null,null,null,{"$f":"IF(DateChevauch2,IF(TotalAnnuel>2000000,IF(J120>2000000,ROUND(2000000*L26,0),ROUND(J120*L26,0)),ROUND(J120*L26,0)),IF(J120>2000000,ROUND(2000000*L26,0),ROUND(J120*L26,0)))","v":0},null,{"$f":"IF(DateChevauch2,IF(TotalAnnuel>R26,IF(J120>R26,0,ROUND((R26-J120)*L28,0)),ROUND(L120*L28,0)),IF(L120>R26,ROUND(R26*L28,0),ROUND(L120*L28,0)))","v":0},null,null,null,{"$f":"SUM(J128,L128)","v":0},null,null,"Credits at 37,50% (max.)"]
[null,null,{"$f":"\"   for eligible expenses < = $\"&FIXED(R26,0)&\" :\"","v":"   for eligible expenses < = $3 000 000 :"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CONCATENATE(\"Credits at \",TEXT(L26,\"0,00%\"),\" or at \",TEXT(L28,\"0,00%\"))","v":"Credits at 0,00% or at 0,00%"}]
[null,null,{"$f":"CONCATENATE(\"Credit at \",TEXT(L30*100,\"0,00\"),\"%\")","v":"Credit at 17,50%"},null,null,null,null,null,null,{"$f":"IF(DateChevauch2,IF(TotalAnnuel>2000000,IF(J120>2000000,ROUND((J120-2000000)*L30,0),0),0),IF(J120>2000000,ROUND((J120-2000000)*L30,0),0))","v":0},null,{"$f":"IF(DateChevauch2,IF(TotalAnnuel>R26,IF(J120>R26,ROUND(L120*L30,0),ROUND((TotalAnnuel-R26)*L30,0)),0),IF(L120>R26,ROUND((L120-R26)*L30,0),0))","v":0},null,null,null,{"$f":"SUM(J130,L130)","v":0},null,null,{"$f":"CONCATENATE(\"Credits at \",TEXT(IF(S83,L28,L26),\"0,00%\"))","v":"Credits at 0,00%"}]
[null,null,{"$f":"\"   for eligible expenses  >   $\"&FIXED(R26,0)&\" :\"","v":"   for eligible expenses  >   $3 000 000 :"}]
[null,null,"Less tax on capital (net)",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(J132,L132)","v":0}]
[]
[null,null,"Refundable Québec R&D tax credits:",null,null,null,null,null,null,{"$f":"SUM(J128:J130)-J132","v":0},null,{"$f":"SUM(L128:L130)-L132","v":0},null,null,null,{"$f":"SUM(J134,L134)","v":0}]
[]
[]
[]
[]
[]
[null,"2.5","Federal tax credits to be financed"]
[]
[null,null,"Net eligible expenses",null,null,null,null,null,null,null,null,null,null,null,null,"Total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Commencement date:",null,{"$f":"IF(SaisiTerminer,L9,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Termination date:",null,{"$f":"IF($L$11=\"\",\"\",$L$11)","v":""}]
[]
[null,null,null,{"$f":"C83","v":"Salairies - designated persons"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"P83","v":0}]
[null,null,null,{"$f":"C84","v":"Other salaries"},null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,{"$f":"C85","v":"Taxable fringe benefits"},null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,{"$f":"C86","v":"Non-taxable fringe benefits"},null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,{"$f":"C87","v":"Provision for salaries and fringe benefits"},null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,{"$f":"CONCATENATE(C88, \"\n(100% eligible)\")","v":"Subcontracting (fees)\n(100% eligible)"},null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,{"$f":"CONCATENATE(C89,\"\n(100% eligible)\")","v":"Subcontracting (fees) - related persons\n(100% eligible)"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"P89","v":0}]
[null,null,null,{"$f":"CONCATENATE(C90,\"\n(100% eligible)\")","v":"Subcontracting - recognized research centre\n(100% eligible)"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"P90","v":0}]
[null,null,null,{"$f":"C91","v":"Materials, supplies and prototypes"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"P91","v":0}]
[null,null,null,{"$f":"C92","v":"Other eligible expenses (federal only)"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"P92","v":0}]
[null,null,null,{"$f":"C93","v":"Other operating expenses or 65% rule"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"P93","v":0}]
[null,null,null,"Eligible expenses:",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(P146:P156)","v":0}]
[]
[null,null,null,"Less:","Disallowed expenses"]
[null,null,null,null,"Non-refundable financial contributions"]
[null,null,null,null,"Québec tax credits (R&D credits only)",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(P128,P130)","v":0}]
[]
[null,null,null,"Net eligible expenses:",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R37=2,0.000001,P157-(P159+P160+P161))","v":0}]
[]
[]
[null,null,"Net eligible capital expenditures",null,null,null,null,null,null,null,null,null,null,null,null,"Total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Commencement date:",null,{"$f":"IF(SaisiTerminer,L9,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Termination date:",null,{"$f":"IF($L$11=\"\",\"\",$L$11)","v":""}]
[]
[null,null,null,"Capital expenditures",null,null,null,null,null,null,null,null,null,null,null,{"$f":"P94","v":0}]
[null,null,null,"Less:","Disallowed expenses"]
[null,null,null,null,"Non-refundable financial contributions"]
[null,null,null,"Net eligible capital expenditures:",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R37=2,0.000001,P170-(P171+P172))","v":0}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Commencement date:",null,{"$f":"IF(SaisiTerminer,L9,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Termination date:",null,{"$f":"IF($L$11=\"\",\"\",$L$11)","v":""}]
[null,null,{"$f":"IF(PlafondApplicable=FALSE,\"Refundable enriched SR&ED tax credits for expenses less than \nor equal to $3,000,000\",CONCATENATE(\"Refundable enriched SR&ED tax credits for expenses less than net established expense limit of $\",FIXED(L65,0),\".\"))","v":"Refundable enriched SR&ED tax credits for expenses less than \nor equal to $3,000,000"}]
[null,null,{"$f":"IF(RevenusImposablesSaisis=FALSE,\"(or less than net established expense limit)\",\"\")","v":"(or less than net established expense limit)"}]
[null,null,null,"Net established expense limit",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SaisiTerminer,IF((L65>0),L65,0),0)","v":0}]
[]
[null,null,null,"Applicable expenses",null,null,null,null,null,{"$f":"MIN(L65,P163)","v":0},null,"X 35% (credit) X 100% (refund) =",null,null,null,{"$f":"J185*0.35","v":0},null,null,{"$f":"L65-J185","v":0},"Restant pour dépenses en capital"]
[null,null,null,"Applicable capital expenditures",null,null,null,null,null,{"$f":"MIN(P173,S185)","v":0},null,"X 35% (credit) X 40% (refund) = ",null,null,null,{"$f":"ROUND(ROUND(J186*0.35,0)*0.4,0)","v":0}]
[null,null,null,"Total: ",null,null,null,null,null,{"$f":"SUM(J185:K186)","v":0},null,{"$f":"IF(SaisiTerminer,\"( max. $\"&FIXED(L65,0)&\" )\",\"( max. $3 000 000 )\")","v":"( max. $3 000 000 )"}]
[]
[null,null,null,"Total refundable enriched tax credits",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(P185:P186)","v":0}]
[]
[null,null,{"$f":"IF(SaisiTerminer=FALSE,\"Regular refundable SR&ED tax credits for expenses above $3,000,000\",\"Regular refundable SR&ED tax credits for expenses above $\"&FIXED(L65,0)&\" :\")","v":"Regular refundable SR&ED tax credits for expenses above $3,000,000"}]
[null,null,{"$f":"\"( If preceding year taxable income is < $\" & FIXED(R41,0) & \"  and preceding year taxable capital is < $10,000,000 )\"","v":"( If preceding year taxable income is < $500 000  and preceding year taxable capital is < $10,000,000 )"}]
[]
[null,null,null,"Applicable expenses",null,null,null,null,null,{"$f":"IF(PlafondApplicable=FALSE,IF(P163>L65,(P163-L65),0),0)","v":0}]
[null,null,null,"Applicable capital expenditures",null,null,null,null,null,{"$f":"IF(PlafondApplicable=FALSE,P173-J186,0)","v":0}]
[null,null,null,"Total: ",null,null,null,null,null,{"$f":"SUM(J194:K195)","v":0},null," X 20% (credit) X 40% (refund) =",null,null,null,{"$f":"J196*0.2*0.4","v":0}]
[]
[null,null,"Less tax payable"]
[]
[null,null,"Total refundable SR&ED tax credits (Canada)",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SaisiTerminer,IF(R37=2,0.000001,IF(ROUND(P189+P196-P198,0)<=0,0.000001,ROUND(P189+P196-P198,0))),\"\")","v":""}]

{"sheet":"Financing","index":4,"n_rows":51,"n_cols":26,"rows_kept":51,"cut":false,"hidden":false,"merged":[[41,4,41,5],[41,7,41,11],[24,12,24,14],[25,12,25,14],[24,1,24,8],[29,1,29,8],[30,1,30,8],[37,1,37,8],[34,1,34,8],[33,1,33,8],[31,1,31,8],[32,1,32,8],[35,1,35,8],[0,1,0,5],[0,7,0,15],[2,0,2,16],[3,0,3,16],[19,1,19,15],[4,2,4,8]]}
[null,null,null,null,null,null,null,"Financing of Refundable R&D Tax Credits"]
[]
["LOAN / GUARANTEE APPLICATION"]
["Calculations related to tax credits"]
[null,null,{"$f":"'General Information'!I9","v":0},null,null,null,null,null,null,null,{"$f":"'General Information'!I5","v":"Nº. Organisation"},{"$f":"'General Information'!L5","v":0},null,null,{"$f":"'General Information'!M5","v":"Nº. Dossier"},{"$f":"'General Information'!P5","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(RNumeroConfirmationDemande<>\"\",\"Nº. Demande\",\"\")","v":""},{"$f":"ANumeroConfirmationDemande","v":0},null,null,{"$f":"IF(RDateTransmissionDemande<>\"\",\"transmis le\",\"\")","v":""},{"$f":"ADateTransmissionDemande","v":"00:00:00"}]
[null,"4.  MAXIMUM LOAN (in $)"]
[]
[]
[null,null,null,null,null,null,null,null,"Fiscal year ended:",{"$f":"IF('Year 1 CALCULATIONS'!P80=0,\"\",'Year 1 CALCULATIONS'!P80)","v":""},null,{"$f":"IF('Year 2 CALCULATIONS'!P80=0,\"\",'Year 2 CALCULATIONS'!P80)","v":""},null,null,null,"Total"]
[null,"Refundable tax credits (Québec) to be financed",null,null,null,null,null,null,null,{"$f":"IF('Year 1 CALCULATIONS'!P134=0,\"\",'Year 1 CALCULATIONS'!P134)","v":""},null,{"$f":"IF('Year 2 CALCULATIONS'!P134=0,\"\",'Year 2 CALCULATIONS'!P134)","v":""},null,null,null,{"$f":"SUM(J11:L11)","v":0}]
[null,"Refundable tax credits (Canada) to be financed",null,null,null,null,null,null,null,{"$f":"IF('Year 1 CALCULATIONS'!P200=0,\"\",'Year 1 CALCULATIONS'!P200)","v":""},null,{"$f":"IF('Year 2 CALCULATIONS'!P200=0,\"\",'Year 2 CALCULATIONS'!P200)","v":""},null,null,null,{"$f":"SUM(J12:L12)","v":0}]
[null,"Total credits for the year",null,null,null,null,null,null,null,{"$f":"IF(ISERROR(J11+J12),\"\",J11+J12)","v":""},null,{"$f":"IF(ISERROR(L11+L12),\"\",L11+L12)","v":""},null,null,null,{"$f":"SUM(J13:L13)","v":0}]
[null,"Maximum loan at 75%",null,null,null,null,null,null,null,{"$f":"IF(ISERROR(J13*0.75),\"\",ROUND(J13*0.75,0))","v":""},null,{"$f":"IF(ISERROR(L13*0.75),\"\",ROUND(L13*0.75,0))","v":""},null,null,null,{"$f":"IF(SUM(J14:L14)=0,\"\",SUM(J14:L14))","v":""}]
[null,null,"Montant financé par le dossier précédent",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(J15:L15)","v":0}]
[null,null,"Montant à financer par ce nouveau dossier",null,null,null,null,null,null,{"$f":"IF(ISERROR(J14-J15),\"\",J14-J15)","v":""},null,{"$f":"IF(ISERROR(L14-L15),\"\",L14-L15)","v":""},null,null,null,{"$f":"SUM(J16:L16)","v":0}]
[null,"Portion financée (en %)",null,null,null,null,null,null,null,{"$f":"IF(ISERROR(IF((J13)>0,(J18/J13),0)),\"\",IF((J13)>0,(J18/J13),0))","v":""},null,{"$f":"IF(ISERROR(IF((L13)>0,(L18/L13),0)),\"\",IF((L13)>0,(L18/L13),0))","v":""},null,null,null,{"$f":"IF(ISERROR(IF((P13)>0,(P18/P13),0)),\"\",IF((P13)>0,(P18/P13),0))","v":0}]
[null,"Crédits financés (année courante, arrondis)",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(J18:L18)","v":0}]
[null,"1er certificat de garantie annuel :",null,null,null,0.8,null,null,null,{"$f":"IF(J18*F19=0,\"\",J18*F19)","v":""},null,{"$f":"IF(L18*F19=0,\"\",L18*F19)","v":""}]
[null,"The total loan amount must exceed $62,500"]
[]
[]
[null,"5. FINANCEMENT (en $)"]
[]
[null,"Exercice financier terminé le : ",null,null,null,null,null,null,null,{"$f":"IF('Year 1 CALCULATIONS'!P80=0,\"\",'Year 1 CALCULATIONS'!P80)","v":""},null,{"$f":"IF('Year 2 CALCULATIONS'!P80=0,\"\",'Year 2 CALCULATIONS'!P80)","v":""},null,null,null,"Total"]
[null,"Total des dépenses (report des feuilles Calculs.)",null,null,null,null,null,null,null,{"$f":"'Year 1 CALCULATIONS'!P96","v":0},null,{"$f":"'Year 2 CALCULATIONS'!P96","v":0},null,null,null,{"$f":"SUM(J26,L26)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,"Exercice terminé le :",{"$f":"J10","v":""},null,{"$f":"L10","v":""},null,null,null,"Total"]
[null,"Actions ord. - Promoteurs (mise de fonds)",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(J30,L30)","v":0}]
[null,"Actions priv. - Promoteurs (mise de fonds)",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Avance d'actionnaires",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Crédits d'impôt (non financés par IQ)",null,null,null,null,null,null,null,{"$f":"IF(ISERROR(J13-J18),\"\",J13-J18)","v":""},null,{"$f":"IF(ISERROR(L13-L18),\"\",L13-L18)","v":""},null,null,null,0]
[null,"Fonds de roulement",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Prêt garanti par IQ",null,null,null,null,null,null,null,{"$f":"J18","v":0},null,{"$f":"L18","v":0},null,null,null,0]
[null,"Autre (préciser) :",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,"Total",{"$f":"IF(SUM(J30:J36)=0,\"\",SUM(J30:J36))","v":""},null,{"$f":"IF(SUM(L30:L36)=0,\"\",SUM(L30:L36))","v":""},null,null,null,0,null,null,null,null,null,null,null,null,null,"Garantie"]
[null,"Le total des dépenses doit être égal au total du financement",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Prêt à terme"]
[]
[null,"6. MONTANT GARANTI OU MONTANT DU PRÊT ET HONORAIRES"]
[]
[null,"Calcul du montant :",null,null,null,null,null,"<— Cliquez pour faire un choix"]
[null,"Montant du prêt garanti ou du prêt à terme",null,null,null,null,null,{"$f":"P18","v":0}]
[]
[null,"Montant de la garantie à 80%",null,null,null,null,null,{"$f":"IF(H43=\"\",\"\",IF(E42=\"Garantie\",Z46,Z47))","v":"N/A"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(H43*0.8),\"\",H43*0.8)","v":0}]
[null,"Calcul des honoraires",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"N/A"]
[null,"Honoraires de garantie (2,5% du prêt)",null,null,null,null,null,{"$f":"IF(H45=\"N/A\",\"N/A\",IF(ISERROR(H43*0.025),\"\",H43*0.025))","v":"N/A"}]
[null,"Frais d'étude (1,0% du prêt)",null,null,null,null,null,{"$f":"IF(ISERROR(H43*0.01),\"\",H43*0.01)","v":0}]
[]
[null,null,null,null,null,"Total",null,{"$f":"IF(H45=\"N/A\",H49,IF(ISERROR(H48+H49),\"\",H48+H49))","v":0}]