{"text_format":"1","workbook":"xlsx","n_sheets":6,"sheets":["Instructions","Calculs","General Information","Year 1 CALCULATIONS","Financing","XML"],"not_rendered":{"charts":0,"images":13,"macros":1,"external_links":0,"defined_names":456,"comments":4,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"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,"R&D Financing of Working Capital for Export Projects"]
[]
["LOAN / GUARANTEE APPLICATION"]
["Instructions"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Investissement Québec Service Outlets"]
[]
[]
[]
[]
[]
[]
["                                                                           "]
[" "]
[]
[]
[]
[]
["                                                "]
[]
[]
["                                                    "]
["                   "]
["                                                 "]
[]
["                                                                        "]
["                        "]
["                             "]
[]
["                  "]
[]
["                                       "]
["                                  "]
["                                         "]
["                  "]
["                     "]
["                               "]
[]
["                                    "]
["                                        "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["                                "]
["                                "]
[null,null,"Toll free number in Québec: 1 866 870-0437"]
[]
[]
[]
["                                  "]
["                                          "]
["                              "]
["                    "]
["                               "]
["                             "]
["                                "]
["                    "]

{"sheet":"Calculs","index":1,"n_rows":173,"n_cols":21,"rows_kept":173,"cut":false,"hidden":true,"merged":[[0,7,0,15],[0,1,0,5],[2,0,2,16],[3,0,3,16],[56,2,56,16],[5,2,5,16],[7,3,7,16],[13,2,13,3],[14,2,14,3],[16,2,16,10],[19,2,19,4],[163,10,163,12],[149,10,149,12],[30,8,30,10],[22,3,22,15],[23,3,23,15],[35,2,35,15],[161,2,161,16],[31,8,31,10],[147,2,147,16]]}
[null,null,null,null,null,null,null,"Financement R-D - Exportation"]
[]
["SCHÉMA D'ANALYSE"]
["Calculs relatifs aux crédits d'impôt à financer"]
[]
[null,null,"1.  ADMISSIBILITÉ AUX CRÉDITS D'IMPÔT REMBOURSABLES"]
[]
[null,null,"1.1"," Admissibilité aux crédits d'impôt remboursables (Québec)"]
[]
[null,null,null,"Date de la fin du premier exercice financier financé :"]
[null,null,null,"Date de la fin du deuxième exercice financier financé :"]
[]
[]
[null,null,"Actifs de :",null,null,null,null,"$","*",null,"en date du :",null,{"$f":"IF(M10=\"\",\"\",IF(M10>DATE(2005,2,28),M10-365,IF(M10<DATE(2004,2,29),M10-365,IF(M10=\"\",0,M10-366))))","v":""}]
[null,null,"Actifs de :",null,null,null,null,"$","*",null,"en date du :",null,{"$f":"IF(M11=\"\",\"\",IF(M11>DATE(2005,2,28),M11-365,IF(M11<DATE(2004,2,29),M11-365,IF(M11=\"\",0,M11-366))))","v":""}]
[]
[null,null,"* : Y compris les actifs des corporations associées, s'il y a lieu",null,null,null,null,null,null,null,null,null,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,25000000,0.33500000000000002]
[null,null,"Taux de calcul des crédits d'impôt à la R & D sur dépenses admissibles nettes n'excédant pas 2 millions $:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30000000,0.29499999999999998]
[null,null,"année teminée:",null,null,null,{"$f":"IF((K39>0),(K39),0)","v":""},":",{"$f":"IF(G14=\"\",\"\",IF(G14>0,VLOOKUP(G14,T17:U22,2),IF(G14<25000000,0.375,0)))","v":""},null,{"$f":"IF((M39>0),(M39),0)","v":""},":",{"$f":"IF(G15=\"\",\"\",IF(G15>0,VLOOKUP(G15,T17:U22,2),IF(G15<25000000,0.375,0)))","v":""},null,null,null,null,null,null,35000000,0.27500000000000002]
[null,null,"Taux de calcul des crédits d'impôt à la R & D sur dépenses admissibles nettes excédant 2 millions $ :",null,null,null,null,null,null,null,null,null,null,null,null,0.17499999999999999,null,null,null,37500000,0.255]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40000000,0.215]
[null,null,"1.2","Admissibilité aux crédits d'impôt remboursables (Canada) pour le financement des EXERCICES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50000000]
[null,null,null,"FINANCIERS 2004 ET SUIVANTS"]
[]
[null,null,"La corporation est une corporation privée à contrôle canadien dont le revenu imposable"]
[null,null,"pour le dernier exercice financier était inférieur à 500 000 $ (y compris les corporations"]
[null,null,"associées s'il y a lieu)."]
[]
[]
[null,null,"Revenu imposable de:",null,null,null,null,"$","Capital imposable:",null,null,null,null,"$","en date du:",{"$f":"+M14","v":""}]
[null,null,"Revenu imposable de:",null,null,null,null,"$","Capital imposable:",null,null,null,null,"$","en date du:",{"$f":"+M15","v":""}]
[]
[]
[]
[null,null,"2. PROJET"]
[]
[null,null,null,null,null,null,null,null,"Année financière débutant le : ",null,{"$f":"IF(K39=\"\",\"\",+K39-365)","v":""},null,{"$f":"IF(M11=\"\",\"\",+K39+1)","v":""}]
[null,null,null,null,null,null,null,null,"Année financière se terminant le : ",null,{"$f":"IF(M10=\"\",\"\",+M10)","v":""},null,{"$f":"IF(M11=\"\",\"\",+M11)","v":""}]
[null,null,null,null,null,null,null,null,null,"(nombre de mois)",{"$f":"IF(K38=\"\",\"\",+(K39-K38)/30.42)","v":""},null,{"$f":"IF(M38=\"\",\"\",+(M39-M38)/30.42)","v":""},null,null,"Total"]
[null,null,"Salaires - personnes désignées",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K41:O41)=0,\"\",SUM(K41:O41))","v":""}]
[null,null,"Autres salaires",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K42:O42)=0,\"\",SUM(K42:O42))","v":""}]
[null,null,"Avantages sociaux imposables",null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Avantages sociaux non imposables",null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Provision pour salaires et av. soc. ",null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Sous-traitance (honoraires)",null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Sous-traitance (honoraires) - personnes liées",null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Sous-traitance - centres de recherche reconnus",null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Matières, fournitures et prototypes",null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Autres dépenses admissibles (fédéral seulement)",null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Autres dépenses d'exploitation ou règle du 65 %",null,null,null,null,null,null,null,{"$f":"IF((K42+K41)*0.65=0,\"\",(K42+K41)*0.65)","v":""},null,{"$f":"IF((M42+M41)*0.65=0,\"\",(M42+M41)*0.65)","v":""},null,null,""]
[null,null,"Dépenses en capital",null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Autres dépenses non admissibles",null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,"Total",{"$f":"IF(SUM(K41:K53)=0,\"\",SUM(K41:K53))","v":""},null,{"$f":"IF(SUM(M41:M53)=0,\"\",0)","v":""},null,null,""]
[]
[]
[null,null,"3. CALCUL DES CRÉDITS À FINANCER (en $)"]
[]
[null,null,null,null,null,null,null,null,null,"Exercice(s) terminé(s) le :",{"$f":"K39","v":""},null,{"$f":"M39","v":""},null,null,"Total"]
[null,null,"3.1","Crédits d'impôt (Québec)"]
[null,null,null,"Salaires - personnes désignées",null,null,null,null,null,null,{"$f":"IF(K41=0,\"\",K41)","v":""},null,{"$f":"IF(M41=0,\"\",M41)","v":""},null,null,{"$f":"IF(SUM(K61:O61)=0,\"\",SUM(K61:O61))","v":""}]
[null,null,null,"Autres salaires",null,null,null,null,null,null,{"$f":"IF(K42=0,\"\",K42)","v":""},null,{"$f":"IF(M42=0,\"\",M42)","v":""},null,null,""]
[null,null,null,"Avantages soc. imposables",null,null,null,null,null,null,{"$f":"IF(K43=0,\"\",K43)","v":""},null,{"$f":"IF(M43=0,\"\",M43)","v":""},null,null,""]
[null,null,null,"Provision pour salaires et av. soc.",null,null,null,null,null,null,{"$f":"IF(K45=0,\"\",K45)","v":""},null,{"$f":"IF(M45=0,\"\",M45)","v":""},null,null,""]
[null,null,null,"Sous-traitance (honoraires) admiss. à 50 %",null,null,null,null,null,null,{"$f":"IF(K46*50%=0,\"\",K46*50%)","v":""},null,{"$f":"IF(M46*50%=0,\"\",M46*50%)","v":""},null,null,""]
[null,null,null,"Ss-traitance (honoraires) pers. liées (adm. moyenne 80%)",null,null,null,null,null,null,{"$f":"IF(K47*80%=0,\"\",K47*80%)","v":""},null,{"$f":"IF(M47*50%=0,\"\",M47*50%)","v":""},null,null,""]
[null,null,null,"Ss-trait. Ctres recherche reconnus (adm. 50 % ou 80 %)",null,null,null,null,null,null,{"$f":"IF(K48*50%=0,\"\",K48*50%)","v":""},null,{"$f":"IF(M48*50%=0,\"\",M48*50%)","v":""},null,null,""]
[]
[null,null,null,"Moins:","dépenses refusées",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K69:O69)=0,\"\",SUM(K69:O69))","v":""}]
[null,null,null,null,"subventions",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K70:O70)=0,\"\",SUM(K70:O70))","v":""}]
[]
[null,null,null,"Dépenses nettes admissibles  ",null,null,null,null,null,null,{"$f":"IF(SUM(K61:K70)=0,\"\",SUM(K61:K70))","v":""},null,{"$f":"IF(SUM(M61:M70)=0,\"\",SUM(M61:M70))","v":""},null,null,{"$f":"IF(SUM(K72:O72)=0,\"\",SUM(K72:O72))","v":""}]
[]
[null,null,null,"Crédits à 37,5 % pr dép. adm. < = 2 000 000 $ ",null,null,null,null,null,null,{"$f":"IF(K72=\"\",\"\",IF(IF(K$38>0,IF(K72>2000000,(2000000*I20),(K$72*$I$20)),0)=0,\"\",IF(K$38>0,IF(K72>2000000,(2000000*I20),(K$72*$I$20)),0)))","v":""},null,{"$f":"IF(M72=\"\",\"\",IF(IF(M$38>0,IF(M72>2000000,(2000000*M20),(M$72*$M$20)),0)=0,\"\",IF(M$38>0,IF(M72>2000000,(2000000*M20),(M$72*$M$20)),0)))","v":""},null,null,{"$f":"IF(SUM(K74:O74)=0,\"\",SUM(K74:O74))","v":""}]
[null,null,null,"Crédits à 17,5 % pr dép. adm. > 2 000 000 $",null,null,null,null,null,null,{"$f":"IF(K72=\"\",\"\",IF(K$38>0,IF((K$72)>2000000,((K$72-2000000)*0.175),0)))","v":""},null,{"$f":"IF(M72=\"\",\"\",IF(M$38>0,IF((M$72)>2000000,((M$72-2000000)*0.175),0)))","v":""},null,null,{"$f":"IF(SUM(K75:O75)=0,\"\",SUM(K75:O75))","v":""}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K74:K75)=0,\"\",SUM(K74:K75))","v":""},null,{"$f":"IF(SUM(M74:M75)=0,\"\",SUM(M74:M75))","v":""}]
[null,null,null,"Moins: taxe sur le capital (net)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K77:O77)=0,\"\",SUM(K77:O77))","v":""}]
[null,null,null,"Total des crédits d'impôt remboursables (Québec)",null,null,null,null,null,null,{"$f":"IF(K74=\"\",\"\",IF(ROUND(+K76+K77,0)=0,\"\",ROUND(+K76+K77,0)))","v":""},null,{"$f":"IF(M74=\"\",\"\",IF(ROUND(+M76+M77,0)=0,\"\",ROUND(+M76+M77,0)))","v":""},null,null,{"$f":"IF(IF(SUM(K78:O78)=0,\"\",SUM(K78:O78))=0,\"\",IF(SUM(K78:O78)=0,\"\",SUM(K78:O78)))","v":""}]
[]
[]
[null,null,"3.2","Crédits d'impôt (Canada)"]
[]
[null,null,null,"Salaires - personnes désignées",null,null,null,null,null,null,{"$f":"IF(K41=0,\"\",K41)","v":""},null,{"$f":"IF(M41=0,\"\",M41)","v":""},null,null,{"$f":"IF(SUM(K83:O83)=0,\"\",SUM(K83:O83))","v":""}]
[null,null,null,"Autres salaires",null,null,null,null,null,null,"",null,"",null,null,{"$f":"IF(SUM(K84:O84)=0,\"\",SUM(K84:O84))","v":""}]
[null,null,null,"Avantages soc. imposables",null,null,null,null,null,null,"",null,"",null,null,""]
[null,null,null,"Avantages soc. non imposables",null,null,null,null,null,null,"",null,"",null,null,""]
[null,null,null,"Provision pour salaires et av. soc. ",null,null,null,null,null,null,"",null,"",null,null,""]
[null,null,null,"Sous-traitance (honoraires) Admiss. 100 %",null,null,null,null,null,null,"",null,"",null,null,""]
[null,null,null,"Ss-traitance (hon.) - personnes liées. Admiss moy. 80%",null,null,null,null,null,null,{"$f":"IF(K47*80%=0,\"\",K47*80%)","v":""},null,{"$f":"IF(M47*80%=0,\"\",M47*80%)","v":""},null,null,""]
[null,null,null,"Ss-traitance - ctres de recherche reconnus. Admiss. 100%",null,null,null,null,null,null,{"$f":"IF(K48=0,\"\",K48)","v":""},null,{"$f":"IF(M48=0,\"\",M48)","v":""},null,null,""]
[null,null,null,"Matières, fournitures et prototypes",null,null,null,null,null,null,{"$f":"IF(K49=0,\"\",K49)","v":""},null,{"$f":"IF(M49=0,\"\",M49)","v":""},null,null,""]
[null,null,null,"Autres dépenses admissibles",null,null,null,null,null,null,{"$f":"IF(K50=0,\"\",K50)","v":""},null,{"$f":"IF(M50=0,\"\",M50)","v":""},null,null,""]
[null,null,null,"Autres dépenses d'exploitation ou règle du 65 %",null,null,null,null,null,null,{"$f":"IF(K51=0,\"\",K51)","v":""},null,{"$f":"IF(M51=0,\"\",M51)","v":""},null,null,""]
[]
[null,null,null,"Dépenses courantes admissibles",null,null,null,null,null,null,{"$f":"IF(SUM(K83:K93)=0,\"\",SUM(K83:K93))","v":""},null,{"$f":"IF(SUM(M83:M93)=0,\"\",SUM(M83:M93))","v":""},null,null,{"$f":"IF(SUM(K95:O95)=0,\"\",SUM(K95:O95))","v":""}]
[]
[null,null,null,"Moins:","dépenses refusées",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K97:O97)=0,\"\",SUM(K97:O97))","v":""}]
[null,null,null,null,"subventions",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K98:O98)=0,\"\",SUM(K98:O98))","v":""}]
[null,null,null,null,"crédits d'impôt du Québec (seul. ceux R & D)",null,null,null,null,null,{"$f":"IF(K78=\"\",\"\",IF(IF(K78>0,(-(K78)),0)=0,\"\",IF(K78>0,(-(K78)),0)))","v":""},null,{"$f":"IF(M78=\"\",\"\",IF(IF(M78>0,(-(M78)),0)=0,\"\",IF(M78>0,(-(M78)),0)))","v":""},null,null,{"$f":"IF(SUM(K99:O99)=0,\"\",SUM(K99:O99))","v":""}]
[]
[null,null,null,"Dépenses courantes nettes admissibles",null,null,null,null,null,null,{"$f":"IF(ISERROR(ROUND(K95+K97+K98+K99,0)),\"\",ROUND(K95+K97+K98+K99,0))","v":""},null,{"$f":"IF(ISERROR(ROUND(M95+M97+M98+M99,0)),\"\",ROUND(M95+M97+M98+M99,0))","v":""},null,null,{"$f":"IF(SUM(K101:O101)=0,\"\",SUM(K101:O101))","v":""}]
[]
[null,null,null,"Dépenses en capital",null,null,null,null,null,null,{"$f":"IF(+K52=0,\"\",+K52)","v":""},null,{"$f":"IF(M52=0,\"\",M52)","v":""},null,null,{"$f":"IF(SUM(K103:O103)=0,\"\",SUM(K103:O103))","v":""}]
[]
[null,null,null,"Moins:","dépenses refusées",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K105:O105)=0,\"\",SUM(K105:O105))","v":""}]
[null,null,null,null,"subventions",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K106:O106)=0,\"\",SUM(K106:O106))","v":""}]
[]
[null,null,null,"Dépenses en capital nettes admissibles",null,null,null,null,null,null,{"$f":"IF(ISERROR(ROUND(K103+K105+K106,0)),\"\",ROUND(K103+K105+K106,0))","v":""},null,{"$f":"IF(ISERROR(ROUND(M103+M105+M106,0)),\"\",ROUND(M103+M105+M106,0))","v":""},null,null,{"$f":"IF(SUM(K108:O108)=0,\"\",SUM(K108:O108))","v":""}]
[]
[null,null,null,"Calcul de la limite de dépenses donnant droit"]
[null,null,null,"aux crédits remboursables"]
[null,null,null,null,"Maximum",null,null,null,null,null,{"$f":"IF(P31=\"\",\"\",IF(IF(P31<=DATE(2002,12,31),4000000,5000000)=0,\"\",IF(P31<=DATE(2002,12,31),4000000,5000000)))","v":""},null,{"$f":"IF(P32=\"\",\"\",IF(IF(P32<=DATE(2002,12,31),4000000,5000000)=0,\"\",IF(P32<=DATE(2002,12,31),4000000,5000000)))","v":""}]
[null,null,null,null,"Moins: 10 fois le plus élevé de:"]
[null,null,null,null,"           300 000 $",null,null,null,null,null,3000000,null,3000000]
[null,null,null,null,"     revenu imposable:",null,null,null,null,null,{"$f":"IF(10*G31=0,\"\",10*G31)","v":""},null,{"$f":"IF(10*G32=0,\"\",10*G32)","v":""}]
[]
[null,null,null,null,"Limite de dépenses",null,null,null,null,null,{"$f":"IF(ISERROR(IF((K114-K112)>0,0,IF((K115-K112)>0,0,IF(K114>=K115,(K112-K114),(K112-K115))))),\"\",IF((K114-K112)>0,0,IF((K115-K112)>0,0,IF(K114>=K115,(K112-K114),(K112-K115)))))","v":""},null,{"$f":"IF(ISERROR(IF((M114-M112)>0,0,IF((M115-M112)>0,0,IF(M114>=M115,(M112-M114),(M112-M115))))),\"\",IF((M114-M112)>0,0,IF((M115-M112)>0,0,IF(M114>=M115,(M112-M114),(M112-M115)))))","v":""}]
[]
[null,null,null,null,"Limite de dépenses nette (a)",null,null,null,null,null,{"$f":"IF(ISERROR(IF(K117*(1-$T122)>0,K117*(1-$T122),0.01)),\"\",IF(K117*(1-$T122)>0,K117*(1-$T122),0.01))","v":""},null,{"$f":"IF(ISERROR(IF(M117*(1-$U122)>0,M117*(1-$U122),0.01)),\"\",IF(M117*(1-$U122)>0,M117*(1-$U122),0.01))","v":""}]
[null,null,null,null,"(a)  Calculée selon le montant du capital imposable."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(($M31-10000000)>0,$M31-10000000,0)","v":0},{"$f":"IF(($M32-10000000)>0,$M32-10000000,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$T121/5000000","v":0},{"$f":"$U121/5000000","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"+J59","v":"Exercice(s) terminé(s) le :"},{"$f":"+K59","v":""},null,{"$f":"+M59","v":""}]
[]
[null,null,null,"Calcul des crédits d'impôt bonifiés remboursables à 35 %",null,null,null,null,null,null,null,null,null,null,null,{"$f":"+P59","v":"Total"}]
[null,null,null,null,"Le moindre de:"]
[null,null,null,null,"     a)  dépenses courantes nettes admiss.",null,null,null,null,null,{"$f":"IF(ISERROR(IF(((K101+K108)<2000000),K101,T129)),\"\",IF(((K101+K108)<2000000),K101,T129))","v":""},null,{"$f":"IF(ISERROR(IF(((M101+M108)<2000000),M101,U129)),\"\",IF(((M101+M108)<2000000),M101,U129))","v":""},null,null,{"$f":"IF(SUM(K127:O127)=0,\"\",SUM(K127:O127))","v":""}]
[null,null,null,null,"          dépenses en capital nettes admiss.",null,null,null,null,null,{"$f":"IF(ISERROR(IF(((K101+K108)<2000000),K108,T130)),\"\",IF(((K101+K108)<2000000),K108,T130))","v":""},null,{"$f":"IF(ISERROR(IF(((M101+M108)<2000000),M108,U130)),\"\",IF(((M101+M108)<2000000),M108,U130))","v":""},null,null,{"$f":"IF(SUM(K128:O128)=0,\"\",SUM(K128:O128))","v":""}]
[null,null,null,null,null,null,"ou",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K101","v":""},{"$f":"M101","v":""}]
[null,null,null,null,"     b)  limite de dépenses nette",null,null,null,null,null,{"$f":"IF((K119>0),K119,0)","v":""},null,{"$f":"IF((M119>0),M119,0)","v":""},null,null,{"$f":"IF(SUM(K130:O130)=0,\"\",SUM(K130:O130))","v":""},null,null,null,{"$f":"IF(($K130-$K127)>0,($K130-$K127),$K108)","v":{"$error":"#VALUE!"}},{"$f":"IF(($M130-$M127)>0,($M130-$M127),$M108)","v":{"$error":"#VALUE!"}}]
[]
[null,null,null,null,"35 % du moindre de (a) ou (b)"]
[null,null,null,null,"          dépenses courantes",null,null,null,null,null,{"$f":"IF(ISERROR(IF((K127>K130),(K130*0.35),(K127*0.35))),\"\",IF((K127>K130),(K130*0.35),(K127*0.35)))","v":""},null,{"$f":"IF(ISERROR(IF((M127>M130),(M130*0.35),(M127*0.35))),\"\",IF((M127>M130),(M130*0.35),(M127*0.35)))","v":""},null,null,{"$f":"IF(SUM(K133:O133)=0,\"\",SUM(K133:O133))","v":""}]
[null,null,null,null,"          dépenses en capital (remb. à 40 %)",null,null,null,null,null,{"$f":"IF(ISERROR(IF((K133=(K130*0.35)),0.01,(K128*0.35*0.4))),\"\",IF((K133=(K130*0.35)),0.01,(K128*0.35*0.4)))","v":""},null,{"$f":"IF(ISERROR(IF((M133=(M130*0.35)),0.01,(M128*0.35*0.4))),\"\",IF((M133=(M130*0.35)),0.01,(M128*0.35*0.4)))","v":""},null,null,{"$f":"IF(SUM(K134:O134)=0,\"\",SUM(K134:O134))","v":""}]
[]
[null,null,null,"Total des crédits d'impôt remboursables à 35 %",null,null,null,null,null,null,{"$f":"IF(SUM(K133:K134)=0,\"\",SUM(K133:K134))","v":""},null,{"$f":"IF(SUM(M133:M134)=0,\"\",SUM(M133:M134))","v":""},null,null,{"$f":"IF(SUM(K136:O136)=0,\"\",SUM(K136:O136))","v":""}]
[]
[null,null,null,"Calcul des crédits d'impôt réguliers "]
[null,null,null,"(20 %, remboursable à 40 %) pour dépenses"]
[null,null,null,"de R&D excédant 2 000 000 $"]
[null,null,null,"N.B.  Crédit remboursable seulement si le revenu imposable "]
[null,null,null,"de l'exercice précédant n'excède pas 300 000 $"]
[null,null,null,null,"dépenses totales excédant 2 000 000 $",null,null,null,null,null,{"$f":"IF(ISERROR(IF((K101+K108)>2000000,(K101+K108)-2000000,0)),\"\",IF((K101+K108)>2000000,(K101+K108)-2000000,0))","v":""},null,{"$f":"IF(ISERROR(IF((M101+M108)>2000000,(M101+M108)-2000000,0)),\"\",IF((M101+M108)>2000000,(M101+M108)-2000000,0))","v":""},null,null,{"$f":"IF(SUM(K143:O143)=0,\"\",SUM(K143:O143))","v":""}]
[null,null,null,null,"Crédits d'impôts réguliers remboursables",null,null,null,null,null,{"$f":"IF(ISERROR(IF((F31<200001),K143*0.2*0.4,0)),\"\",IF((F31<200001),K143*0.2*0.4,0))","v":""},null,{"$f":"IF(ISERROR(IF((F31<200001),M143*0.2*0.4,0)),\"\",IF((F31<200001),M143*0.2*0.4,0))","v":""},null,null,{"$f":"IF(SUM(K144:O144)=0,\"\",SUM(K144:O144))","v":""}]
[]
[null,null,null,"Crédits d'impôt remboursables à financer (Canada)",null,null,null,null,null,null,{"$f":"IF(ISERROR(ROUND(K136+K144,0)),\"\",ROUND(K136+K144,0))","v":""},null,{"$f":"IF(ISERROR(ROUND(M136+M144,0)),\"\",ROUND(M136+M144,0))","v":""},null,null,{"$f":"IF(SUM(K146:O146)=0,\"\",SUM(K146:O146))","v":""}]
[]
[null,null,"4.  PRÊT MAXIMAL (en $)"]
[]
[]
[null,null,null,null,null,null,null,null,null,"Exercice(s) terminé(s) le :",{"$f":"K59","v":""},null,{"$f":"M59","v":""},null,null,"Total"]
[null,null,"Crédits d'impôt remboursables (Québec) à financer",null,null,null,null,null,null,null,{"$f":"+K78","v":""},null,{"$f":"M78","v":""},null,null,{"$f":"IF(SUM(K152:O152)=0,\"\",SUM(K152:O152))","v":""}]
[null,null,"Crédits d'impôt remboursables (Canada ) à financer",null,null,null,null,null,null,null,{"$f":"IF(F31<200001,K146,K136)","v":""},null,{"$f":"IF(F31<200001,M146,M136)","v":""},null,null,""]
[null,null,"Total des crédits de l'année",null,null,null,null,null,null,null,{"$f":"IF(ISERROR(K152+K153),\"\",K152+K153)","v":""},null,{"$f":"IF(ISERROR(M152+M153),\"\",M152+M153)","v":""},null,null,""]
[null,null,"Prêt maximal à 75 %",null,null,null,null,null,null,null,{"$f":"IF(ISERROR(K154*0.75),\"\",K154*0.75)","v":""},null,{"$f":"IF(ISERROR(M154*0.75),\"\",M154*0.75)","v":""},null,null,""]
[null,null,null,"Montant financé par le dossier précédent no ",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Montant à financer par ce nouveau dossier no",null,null,null,null,null,null,{"$f":"IF(ISERROR(K155-K156),\"\",K155-K156)","v":""},null,{"$f":"IF(ISERROR(M155-M156),\"\",M155-M156)","v":""},null,null,""]
[null,null,"Portion financée (en %)",null,null,null,null,null,null,null,{"$f":"IF(ISERROR(IF((K154)>0,(K159/K154),0)),\"\",IF((K154)>0,(K159/K154),0))","v":""},null,{"$f":"IF(ISERROR(IF((M154)>0,(M159/M154),0)),\"\",IF((M154)>0,(M159/M154),0))","v":""},null,null,{"$f":"IF(ISERROR(IF((P154)>0,(P159/P154),0)),\"\",IF((P154)>0,(P159/P154),0))","v":""}]
[null,null,"Crédits financés (année courante, arrondis)",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K159:O159)=0,\"\",SUM(K159:O159))","v":""}]
[null,null,"1er certificat de garantie annuel (80 %)",null,null,null,null,null,null,null,{"$f":"IF(K159*0.8=0,\"\",K159*0.8)","v":""},null,{"$f":"IF(M159*0.8=0,\"\",M159*0.8)","v":""},null,null,{"$f":"IF(SUM(K160:O160)=0,\"\",SUM(K160:O160))","v":""}]
[]
[null,null,"5. FINANCEMENT"]
[]
[]
[null,null,null,null,null,null,null,null,null,"Exercice(s) terminé(s) le :",{"$f":"K151","v":""},null,{"$f":"M151","v":""},null,null,"Total"]
[null,null,"Mise de fonds",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K166:O166)=0,\"\",SUM(K166:O166))","v":""}]
[null,null,"Dettes à terme",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(K167:O167)=0,\"\",SUM(K167:O167))","v":""}]
[null,null,"Subventions",null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Fonds de roulement",null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Autre (préciser) :",null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Crédits d'impôt Québec",null,null,null,null,null,null,null,{"$f":"K152","v":""},null,{"$f":"M152","v":""},null,null,""]
[null,null,"Crédits d'impôt Canada",null,null,null,null,null,null,null,{"$f":"K153","v":""},null,{"$f":"M153","v":""},null,null,""]
[null,null,null,null,null,null,null,null,null,"Total :",{"$f":"IF(SUM(K166:K172)=0,\"\",SUM(K166:K172))","v":""},null,{"$f":"IF(SUM(M166:M172)=0,\"\",SUM(M166:M172))","v":""},null,null,{"$f":"SUM(P166:P172)","v":0}]

{"sheet":"General Information","index":2,"n_rows":242,"n_cols":23,"rows_kept":242,"cut":false,"hidden":false,"merged":[[91,22,94,34],[89,14,89,15],[88,9,88,10],[89,9,89,10],[241,2,242,3],[83,14,84,15],[90,9,90,10],[83,2,84,2],[83,3,84,5],[83,6,84,8],[83,9,84,10],[83,11,84,13],[89,2,90,2],[90,3,90,5],[118,10,119,11],[114,14,115,15],[116,14,117,15],[118,14,119,15],[120,6,121,9],[120,14,121,15],[114,6,115,9],[118,6,119,9],[118,12,119,13],[116,12,117,13],[235,13,235,15],[233,2,234,5],[233,6,234,12],[233,13,234,15],[195,2,195,4],[196,2,196,4],[197,6,197,7],[198,6,198,7],[199,6,199,7],[228,13,229,15],[235,2,235,5],[235,6,235,12],[196,6,196,7],[228,2,229,5],[228,6,229,12],[201,6,201,7],[230,2,230,5],[221,1,221,16],[195,6,195,7],[201,14,201,15],[230,6,230,12],[222,0,222,16],[197,2,197,4],[210,2,210,16],[201,12,201,13],[110,10,111,11],[171,7,171,8],[192,6,192,7],[193,6,193,7],[194,6,194,7],[194,2,194,4],[190,2,190,4],[192,2,192,4],[191,2,191,4],[170,2,170,5],[127,1,127,5],[164,2,164,16],[142,1,142,7],[187,14,187,15],[128,14,128,15],[114,12,115,13],[114,10,115,11],[116,10,117,11],[126,14,127,15],[122,14,123,15],[122,10,123,11],[124,6,125,9],[110,14,111,15],[112,1,112,5],[199,14,199,15],[110,12,111,13],[112,12,113,13],[108,6,109,9],[109,1,109,5],[197,12,197,13],[198,12,198,13],[199,12,199,13],[197,8,197,11],[170,12,170,13],[168,14,168,15],[169,14,169,15],[170,14,170,15],[112,6,113,9],[110,1,110,5],[126,12,127,13],[126,10,127,11],[110,6,111,9],[122,12,123,13],[117,1,117,5],[111,1,111,5],[92,1,92,16],[124,14,125,15],[118,1,118,5],[119,1,119,5],[120,1,120,5],[120,10,121,11],[122,1,122,5],[123,1,123,5],[113,1,113,5],[121,1,121,5],[114,1,114,5],[115,1,115,5],[116,1,116,5],[120,12,121,13],[116,6,117,9],[122,6,123,9],[112,14,113,15],[107,6,107,9],[107,1,107,5],[107,12,107,13],[107,10,107,11],[90,6,90,8],[108,1,108,5],[88,14,88,15],[85,2,86,2],[85,3,85,5],[88,3,88,5],[85,9,85,10],[87,3,87,5],[89,3,89,5],[89,6,89,8],[88,6,88,8],[108,14,109,15],[89,11,89,13],[90,11,90,13],[108,12,109,13],[108,10,109,11],[105,1,105,16],[107,14,107,15],[230,13,230,15],[198,14,198,15],[0,7,0,15],[166,7,167,8],[168,7,168,8],[169,7,169,8],[162,1,162,16],[152,1,152,16],[168,2,168,5],[166,10,167,11],[166,12,167,13],[168,12,168,13],[168,10,168,11],[87,14,87,15],[63,6,63,15],[65,4,65,10],[170,10,170,11],[171,2,171,5],[170,7,170,8],[166,14,167,15],[167,2,167,4],[169,10,169,11],[169,2,169,5],[132,1,132,3],[124,10,125,11],[124,12,125,13],[126,6,127,9],[126,1,126,5],[125,1,125,5],[124,1,124,5],[112,10,113,11],[0,0,0,2],[86,3,86,5],[2,0,2,16],[3,0,3,16],[8,8,8,15],[10,5,11,15],[4,1,4,7],[20,1,20,5],[12,5,12,15],[13,5,13,15],[29,6,29,8],[21,3,21,7],[62,0,62,16],[42,0,42,16],[61,1,61,16],[41,6,41,8],[41,13,41,15],[19,9,19,15],[18,1,18,5],[21,11,21,15],[22,11,22,15],[24,1,24,5],[37,6,37,15],[25,6,25,15],[40,6,40,8],[23,11,23,15],[67,4,67,10],[90,14,90,15],[78,3,78,6],[85,11,85,13],[87,11,87,13],[85,6,85,8],[86,6,86,8],[86,11,86,13],[65,14,65,15],[66,4,66,10],[73,1,73,16],[69,10,69,15],[71,3,71,7],[71,11,71,15],[81,3,81,6],[87,6,87,8],[86,9,86,10],[85,14,85,15],[87,9,87,10],[87,2,88,2],[86,14,86,15],[88,11,88,13],[191,14,191,15],[191,8,191,11],[194,8,194,11],[195,8,195,11],[192,8,192,11],[195,12,195,13],[194,12,194,13],[192,12,192,13],[193,12,193,13],[192,14,192,15],[195,14,195,15],[197,14,197,15],[196,14,196,15],[196,8,196,11],[196,12,196,13],[189,12,189,13],[187,12,187,13],[171,10,171,11],[171,12,171,13],[185,2,185,15],[190,6,190,7],[191,6,191,7],[188,8,188,11],[189,8,189,11],[188,6,188,7],[190,12,190,13],[187,6,187,7],[189,6,189,7],[193,14,193,15],[191,12,191,13],[188,12,188,13],[194,14,194,15],[188,14,188,15],[189,14,189,15],[184,2,184,15],[190,8,190,11],[4,8,4,10],[4,12,4,14],[5,12,5,14],[27,6,27,15],[19,1,19,8],[15,5,15,15],[16,5,16,15],[17,5,17,15],[5,8,5,10],[9,8,9,15],[188,2,188,4],[189,2,189,4],[190,14,190,15],[171,14,171,15],[6,1,6,16],[169,12,169,13],[130,0,130,16],[139,1,139,3],[34,6,34,15],[26,6,26,15],[37,1,37,5],[40,13,40,15],[29,13,29,15]]}
[null,null,null,null,null,null,null,"R&D Financing - Exports"]
[]
["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 corporation?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"(as defined by the Taxation Act)"]
[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          ($)",null,null,"Date"]
[]
[null,null,null,"Federal"]
[null,null,null,"Provincial"]
[null,null,null,"Federal"]
[null,null,null,"Provincial"]
[null,null,null,"Federal"]
[null,null,null,"Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not resize textboxes manually. Once you have finished typing your text, use this button to do it automatically."]
["1.5 ","R&D PROJECT"]
[]
[null,null,"Brief description of the R&D project and realization schedule"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["1.6 ","SHAREHOLDERS AND MANAGEMENT"]
[]
[null,"First name, last name and address",null,null,null,null,"Title or position within company (if shareholder but not employed by company, write n/a)",null,null,null,"Experience within company\n(nb. years)",null,"Ties with company\nnb. years",null,"% of voting shares held"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total:",{"$f":"IF(SUM(O109:P128)=0,\"\",SUM(O109:P128))","v":""}]
[]
["SECTION IQ"]
[]
[null,"Capacité de gestion"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Comité de gestion et/ou d'administration?"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["1.7 ","MISE EN SITUATION"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["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?"]
[]
[]
[]
[]
[]
[]
[]
[]
[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":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"1.8.3  Commentaires sur la capacité financière de l'entreprise à opérer jusqu'à l'encaissement des crédits d'impôt"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["1.9","CONCLUSION"]
[]
[]
[]
[]
[]
[]
[]
[]
[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."]

{"sheet":"Year 1 CALCULATIONS","index":3,"n_rows":200,"n_cols":23,"rows_kept":200,"cut":false,"hidden":false,"merged":[[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],[114,3,114,8],[152,3,152,11],[151,3,151,11],[150,3,150,11],[113,3,113,8],[115,11,116,11],[181,2,181,7],[186,9,186,10],[115,3,115,8],[127,2,127,8],[129,2,129,7],[131,2,131,7],[116,3,116,7],[133,2,133,8],[115,9,116,9],[180,2,180,10],[195,9,195,10],[195,11,195,14],[184,11,184,14],[185,11,185,14],[186,11,186,14],[193,9,193,10],[193,11,193,14],[190,2,190,9],[184,9,184,10],[185,9,185,10],[194,9,194,10],[194,11,194,14],[7,11,7,12],[0,7,0,15],[0,1,0,5],[2,0,2,16],[3,0,3,16],[4,2,4,8],[47,11,47,12],[41,11,41,12],[42,11,43,12],[50,11,50,12],[8,2,10,7],[25,2,27,9],[8,11,8,12],[9,11,9,12],[20,11,20,12],[10,11,10,12],[21,11,21,12],[19,11,19,12],[26,11,26,12],[18,11,18,12],[48,11,48,12],[18,2,18,9],[23,2,23,9],[20,7,20,9],[45,11,46,12],[44,11,44,12],[29,11,29,12],[25,11,25,12],[27,11,27,12],[28,11,28,12],[21,3,21,9],[127,18,127,20],[128,18,128,20],[129,18,129,20],[122,15,123,15],[78,13,78,14],[115,15,116,15]]}
[null,null,null,null,null,null,null,"R&D Financing - Exports"]
[]
["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,null,null,null,"for net eligible expenses not exceeding $2,000,000"]
[null,null,null,null,null,null,null,null,null,null,null,"(yyyy-mm-dd)",null,null,null,null,null,null,null,null,"(based on assets as per financial statements)"]
[null,null,"First fiscal year to be financed\n(after December 4th, 2006)",null,null,null,null,null,null,"Commencement date:",null,null,null,{"$f":"\"   Be careful :\"","v":"   Be careful :"},null,null,null,null,null,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,{"$f":"RCalculDateFin1-DATE(2008,3,13)","v":-39520}]
[null,null,{"$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,R19>0,SaisiTerminer),R19,0)))","v":0},null,null,null,null,null,{"$f":"IF(SaisiTerminer,IF(RCalculDateFin1>DATE(2008,3,13),IF(RCalculDateFin1>DATE(2009,3,13),3000000,ROUND(2000000+((RCalculDateFin1-DATE(2008,3,13))*(1000000/365)),0)),2000000),3000000)","v":3000000}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R15=2,0.175,IF(OR(L19=\"\",L19=0),0,IF(AND(L19>0,R30>0,SaisiTerminer),R30,0)))","v":0}]
[]
[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,{"$f":"ROUND(0.375-((MAX(50000000,(MIN(75000000,L19)))-50000000)*0.4)/50000000,4)","v":0.17499999999999999}]
[]
[]
[]
[null,"2.2","Eligibility for refundable R&D tax credits (Canada)"]
[]
[]
[null,null,"The company is a private Canadian corporation whose taxable income and",null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,{"$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,{"$f":"IF(SaisiTerminer,IF(RCalculDateFin1>DATE(2009,12,31),IF(RCalculDateFin1>DATE(2010,12,31),500000,400000+((RCalculDateFin1-DATE(2009,12,31))*(100000/365))),400000),500000)","v":500000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"L8","v":"(yyyy-mm-dd)"}]
[]
[]
[null,null,"Limit on expenditures giving entitlement to enriched R&D credits"]
[]
[]
[null,null,null,"Maximum",null,null,null,null,null,null,"$",{"$f":"R38*10","v":8000000}]
[null,null,null,"Less the higher of:"]
[null,null,null,{"$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>R40*10,L42*10,R40*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,{"$f":"IF(AND(L42<R40,L45<10000000),FALSE,TRUE)","v":false},"Si un plafond est applicable"]
[]
[null,null,null,"Refundable R&D tax credit rate:",null,null,null,null,null,null,null,{"$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 R&D tax credits on excess expenditures:",null,null,null,null,null,null,null,null,{"$f":"IF(SaisiTerminer=FALSE,\"\",IF(OR(PlafondApplicable,R37=2),\"Non remboursables\",\"Remboursables à 40%\"))","v":""},null,{"$f":"IF(SaisiTerminer = FALSE,\" (Repayable or not)\",\"\")","v":" (Repayable or not)"}]
[null,null,"  (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,{"$f":"IF(OR(SaisiTerminer=FALSE,DateChevauch1),\"After\nDecember 04, 2006\",\"Fiscal year\")","v":"After\nDecember 04, 2006"},null,null,null,null,null,{"$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 R&D tax credits for expenses less than \nor equal to $3,000,000\",CONCATENATE(\"Refundable enriched R&D tax credits for expenses less than net established expense limit of $\",FIXED(L65,0),\".\"))","v":"Refundable enriched R&D 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 R&D tax credits for expenses above $3,000,000\",\"Regular refundable R&D tax credits for expenses above $\"&FIXED(L65,0)&\" :\")","v":"Regular refundable R&D tax credits for expenses above $3,000,000"}]
[null,null,"( 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,{"$f":"J196*0.2*0.4","v":0}]
[]
[null,null,"Less tax payable"]
[]
[null,null,"Total refundable R&D tax credits (Canada)",null,null,null,null,null,null,null,null,null,null,null,null,{"$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":52,"n_cols":16,"rows_kept":52,"cut":false,"hidden":false,"merged":[[0,1,0,5],[0,7,0,15],[2,0,2,16],[3,0,3,16],[29,1,29,10],[25,1,25,10],[28,8,28,10],[15,2,15,10],[16,1,16,10],[24,12,24,14],[25,12,25,14],[19,1,19,15],[4,2,4,8],[9,8,9,10],[10,1,10,10],[11,1,11,10],[17,1,17,10],[24,1,24,10],[12,1,12,10],[13,1,13,10],[14,2,14,10],[30,1,30,10],[31,1,31,10],[32,1,32,10],[37,1,37,8],[33,1,33,10],[34,1,34,10],[35,1,35,10],[36,8,36,10]]}
[null,null,null,null,null,null,null,"R&D Financing - Exports"]
[]
["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 $)"]
[]
[]
[null,null,null,null,null,null,null,null,"Fiscal year ended:",null,null,{"$f":"IF('Year 1 CALCULATIONS'!P80=0,\"\",'Year 1 CALCULATIONS'!P80)","v":""},null,null,null,"Total"]
[null,"Refundable tax credits (Québec) to be financed",null,null,null,null,null,null,null,null,null,{"$f":"IF('Year 1 CALCULATIONS'!P134=0,\"\",'Year 1 CALCULATIONS'!P134)","v":""},null,null,null,{"$f":"L11","v":""}]
[null,"Refundable tax credits (Canada) to be financed",null,null,null,null,null,null,null,null,null,{"$f":"IF('Year 1 CALCULATIONS'!P200=0,\"\",'Year 1 CALCULATIONS'!P200)","v":""},null,null,null,{"$f":"L12","v":""}]
[null,"Total credits for the year",null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(L11+L12),\"\",L11+L12)","v":""},null,null,null,{"$f":"L13","v":""}]
[null,"Maximum loan at 85%",null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(L13*0.85),\"\",ROUND(L13*0.85,0))","v":""},null,null,null,{"$f":"IF(L14=0,\"\",L14)","v":""}]
[null,null,"Montant financé par le dossier précédent",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L15","v":0}]
[null,null,"Montant à financer par ce nouveau dossier",null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(L14-L15),\"\",L14-L15)","v":""},null,null,null,{"$f":"L16","v":""}]
[null,"Portion financée (en %)",null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(IF((L13)>0,(L18/L13),0)),\"\",IF((L13)>0,(L18/L13),0))","v":""},null,null,null,{"$f":"IF(ISERROR(IF((P13)>0,(P18/P13),0)),\"\",IF((P13)>0,(P18/P13),0))","v":""}]
[null,"Crédits financés (année courante, arrondis)",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L18","v":0}]
[null,"1er certificat de garantie annuel :",null,null,null,0.85,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 $58,825"]
[]
[]
[null,"5. FINANCEMENT (en $)"]
[]
[null,"Exercice financier terminé le : ",null,null,null,null,null,null,null,null,null,{"$f":"IF('Year 1 CALCULATIONS'!P80=0,\"\",'Year 1 CALCULATIONS'!P80)","v":""},null,null,null,"Total"]
[null,"Total des dépenses (report des feuilles Calculs.)",null,null,null,null,null,null,null,null,null,{"$f":"'Year 1 CALCULATIONS'!P96","v":0},null,null,null,{"$f":"L26","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,"Exercice terminé le :",null,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":"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,null,null,{"$f":"IF(ISERROR(L13-L18),\"\",L13-L18)","v":""},null,null,null,""]
[null,"Fonds de roulement",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Prêt garanti par IQ",null,null,null,null,null,null,null,null,null,{"$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",null,null,{"$f":"IF(SUM(L30:L36)=0,\"\",SUM(L30:L36))","v":""},null,null,null,""]
[null,"Le total des dépenses doit être égal au total du financement"]
[]
[null,"6. MONTANT GARANTI ET HONORAIRES"]
[]
[null,"Calcul du montant de la garantie"]
[null,"Montant du prêt",null,null,null,null,null,{"$f":"P18","v":0}]
[]
[null,"Montant de la garantie à 85%",null,null,null,null,null,{"$f":"IF(ISERROR(H43*0.85),\"\",H43*0.85)","v":0}]
[]
[null,"Calcul des honoraires"]
[null,"Honoraires de garantie (2,5% du prêt)",null,null,null,null,null,{"$f":"IF(ISERROR(H43*0.025),\"\",H43*0.025)","v":0}]
[]
[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(ISERROR(H48+H50),\"\",H48+H50)","v":0}]

{"sheet":"XML","index":5,"n_rows":292,"n_cols":20,"rows_kept":292,"cut":false,"hidden":true,"merged":[]}
["SCHÉMA D'ANALYSE - IDENTIFICATION"]
[]
[]
["NumeroConfirmationDemande","DateTransmissionDemande"]
[null,null,{"$f":"LEFT(XDateTransmissionDemande,10)","v":""}]
[]
["RaisonSocialEntreprise","NumeroEntrepriseQuebec"]
[]
[]
["AdresseLigne1SC","AdresseLigne2SC","Adresse1SC"]
[null,null,{"$f":"IF(XAdresseLigne1SC<>\"\",IF(XAdresseLigne2SC<>\"\",CONCATENATE(XAdresseLigne1SC,\", \",XAdresseLigne2SC),XAdresseLigne1SC),IF(XAdresseLigne2SC<>\"\",XAdresseLigne2SC,\"\"))","v":""}]
[]
["VilleSC","ProvinceSC","Adresse2SC"]
[null,null,{"$f":"IF(XVilleSC<>\"\",IF(XProvinceSC<>\"\",CONCATENATE(XVilleSC,\", \",XProvinceSC),XVilleSC),IF(XProvinceSC<>\"\",XProvinceSC,\"\"))","v":""}]
[]
["PaysSC","CodePostalSC","Adresse3SC"]
[null,null,{"$f":"IF(XPaysSC<>\"\",IF(XCodePostalSC<>\"\",CONCATENATE(XPaysSC,\"          \",UPPER(XCodePostalSC)),XPaysSC),IF(XCodePostalSC<>\"\",UPPER(XCodePostalSC),\"\"))","v":""}]
[]
["AdresseLigne1BP","AdresseLigne2BP","Adresse1BP"]
[null,null,{"$f":"IF(XAdresseLigne1BP<>\"\",IF(XAdresseLigne2BP<>\"\",CONCATENATE(XAdresseLigne1BP,\", \",XAdresseLigne2BP),XAdresseLigne1BP),IF(XAdresseLigne2BP<>\"\",XAdresseLigne2BP,\"\"))","v":""}]
[]
["VilleBP","ProvinceBP","Adresse2BP"]
[null,null,{"$f":"IF(XVilleBP<>\"\",IF(XProvinceBP<>\"\",CONCATENATE(XVilleBP,\", \",XProvinceBP),XVilleBP),IF(XProvinceBP<>\"\",XProvinceBP,\"\"))","v":""}]
[]
["PaysBP","CodePostalBP","Adresse3BP"]
[null,null,{"$f":"IF(XPaysBP<>\"\",IF(XCodePostalBP<>\"\",CONCATENATE(XPaysBP,\"          \",UPPER(XCodePostalBP)),XPaysBP),IF(XCodePostalBP<>\"\",UPPER(XCodePostalBP),\"\"))","v":""}]
[]
["NombreEmployesAvantProjet","NombreEmployesApresProjet"]
[]
[]
["PersonneContact","TitrePC"]
[]
[]
["TelephonePC","TelecopieurPC"]
[]
[]
["CourrierElectroniquePC"]
[]
[]
["AdresseLigne1PC","AdresseLigne2PC","Adresse1PC"]
[null,null,{"$f":"IF(XAdresseLigne1PC<>\"\",IF(XAdresseLigne2PC<>\"\",CONCATENATE(XAdresseLigne1PC,\", \",XAdresseLigne2PC),XAdresseLigne1PC),IF(XAdresseLigne2PC<>\"\",XAdresseLigne2PC,\"\"))","v":""}]
[]
["VillePC","ProvincePC","Adresse2PC"]
[null,null,{"$f":"IF(XVillePC<>\"\",IF(XProvincePC<>\"\",CONCATENATE(XVillePC,\", \",XProvincePC),XVillePC),IF(XProvincePC<>\"\",XProvincePC,\"\"))","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"XML!A62","v":0}]
["PaysPC","CodePostalPC","Adresse3PC"]
[null,null,{"$f":"IF(XPaysPC<>\"\",IF(XCodePostalPC<>\"\",CONCATENATE(XPaysPC,\"          \",UPPER(XCodePostalPC)),XPaysPC),IF(XCodePostalPC<>\"\",UPPER(XCodePostalPC),\"\"))","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"XML!A65","v":0}]
[]
["SCHÉMA D'ANALYSE - RENSEIGNEMENTS ENTREPRISE"]
[]
[]
["NoCompteQuebec","NoCompteCanada"]
[]
[]
["DateIncorporation","DateDebutActivites","DateIncorporation","DateDebutActivites"]
[null,null,{"$f":"LEFT(XDateIncorporation,10)","v":""},{"$f":"LEFT(XDateDebutActivites,10)","v":""}]
[]
["IndicateurCorporationPrivee","IndicateurCorporationPuplique"]
[]
[]
["IndicateurAssociationAutreEntreprises","IndicateurRedevableDeveloppementEconomiqueCanada"]
[]
[]
["IndicateurArrerageRevenuCanadaQuebec","IndicateurLitigeRevenuCanadaQuebec"]
[]
[]
[]
[]
[]
["SCHÉMA D'ANALYSE - RENSEIGNEMENTS INSTITUTION FINANCIERE"]
[]
[]
["NomPreteur","NoTransit"]
[]
[]
["AdresseLigne1IF","AdresseLigne2IF","Adresse1IF"]
[null,null,{"$f":"IF(XAdresseLigne1IF<>\"\",IF(XAdresseLigne2IF<>\"\",CONCATENATE(XAdresseLigne1IF,\", \",XAdresseLigne2IF),XAdresseLigne1IF),IF(XAdresseLigne2IF<>\"\",XAdresseLigne2IF,\"\"))","v":""}]
[]
["VilleIF","ProvinceIF","Adresse2IF"]
[null,null,{"$f":"IF(XVilleIF<>\"\",IF(XProvinceIF<>\"\",CONCATENATE(XVilleIF,\", \",XProvinceIF),XVilleIF),IF(XProvinceIF<>\"\",XProvinceIF,\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"XML!A101","v":0}]
[]
["PaysIF","CodePostalIF","Adresse3IF"]
[null,null,{"$f":"IF(XPaysIF<>\"\",IF(XCodePostalIF<>\"\",CONCATENATE(XPaysIF,\"          \",UPPER(XCodePostalIF)),XPaysIF),IF(XCodePostalIF<>\"\",UPPER(XCodePostalIF),\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"XML!B101","v":0}]
[]
["PersonneResponsableIF"]
[]
[]
["TelephoneIF","TelecopieurIF"]
[]
[]
[]
[]
[]
["SCHÉMA D'ANALYSE - HISTORIQUE D'ENCAISSEMENT"]
[]
[]
["IndicateurVerificationScientifique","IndicateurVerificationComptable"]
[]
[]
["DateIndicateurVerificationScientifique","DateIndicateurVerificationComptable","DateIndicateurVerificationScientifique","DateIndicateurVerificationComptable"]
[null,null,{"$f":"LEFT(XDateIndicateurVerificationScientifique,10)","v":""},{"$f":"LEFT(XDateIndicateurVerificationComptable,10)","v":""}]
[]
["AnneeReclamation1","AnneeReclamation2","AnneeReclamation3"]
[]
[]
["MontantReclameFederal1","MontantReclameFederal2","MontantReclameFederal3"]
[]
[]
["MontantReclameProvincial1","MontantReclameProvincial2","MontantReclameProvincial3"]
[]
[]
["DateReclamationFederal1","DateReclamationFederal2","DateReclamationFederal3","DateReclamationFederal1","DateReclamationFederal2","DateReclamationFederal3"]
[null,null,null,{"$f":"LEFT(XDateReclamationFederal1,10)","v":""},{"$f":"LEFT(XDateReclamationFederal2,10)","v":""},{"$f":"LEFT(XDateReclamationFederal3,10)","v":""}]
[]
["DateReclamationProvincial1","DateReclamationProvincial2","DateReclamationProvincial3","DateReclamationProvincial1","DateReclamationProvincial2","DateReclamationProvincial3"]
[null,null,null,{"$f":"LEFT(XDateReclamationProvincial1,10)","v":""},{"$f":"LEFT(XDateReclamationProvincial2,10)","v":""},{"$f":"LEFT(XDateReclamationProvincial3,10)","v":""}]
[]
["MontantRecuFederal1","MontantRecuFederal2","MontantRecuFederal3"]
[]
[]
["MontantRecuProvincial1","MontantRecuProvincial2","MontantRecuProvincial3"]
[]
[]
["DateMontantRecuFederal1","DateMontantRecuFederal2","DateMontantRecuFederal3","DateMontantRecuFederal1","DateMontantRecuFederal2","DateMontantRecuFederal3"]
[null,null,null,{"$f":"LEFT(XDateMontantRecuFederal1,10)","v":""},{"$f":"LEFT(XDateMontantRecuFederal2,10)","v":""},{"$f":"LEFT(XDateMontantRecuFederal3,10)","v":""}]
[]
["DateMontantRecuProvincial1","DateMontantRecuProvincial2","DateMontantRecuProvincial3","DateMontantRecuProvincial1","DateMontantRecuProvincial2","DateMontantRecuProvincial3"]
[null,null,null,{"$f":"LEFT(XDateMontantRecuProvincial1,10)","v":""},{"$f":"LEFT(XDateMontantRecuProvincial2,10)","v":""},{"$f":"LEFT(XDateMontantRecuProvincial3,10)","v":""}]
[]
[]
[]
[]
["SCHÉMA D'ANALYSE - PROJET"]
[]
[]
["DescriptionProjet"]
[]
[]
[]
[]
[]
[]
[]
["SCHÉMA D'ANALYSE - ACTIONNARIAT ET DIRECTION"]
[]
[]
[]
["NE PAS DEPLACER"]
["nomPrenom","adresseLigne1","adresseLigne2","adresseLigne3","fonction","noAnneeIndustrie","noAnneeEntreprise","noActionsVotantes","Adresse"]
[null,null,null,null,null,null,null,null,{"$f":"IF(XadresseLigne31<>\"\",XadresseLigne11&\", \"&XadresseLigne21&\", \"&XadresseLigne31,IF(XadresseLigne21<>\"\",XadresseLigne11&\", \"&XadresseLigne21,IF(XadresseLigne11<>\"\",XadresseLigne11,\"\")))","v":""}]
[null,null,null,null,null,null,null,null,{"$f":"IF(D154<>\"\",B154&\", \"&C154&\", \"&D154,IF(C154<>\"\",B154&\", \"&C154,IF(B154<>\"\",B154,\"\")))","v":""}]
[null,null,null,null,null,null,null,null,{"$f":"IF(D155<>\"\",B155&\", \"&C155&\", \"&D155,IF(C155<>\"\",B155&\", \"&C155,IF(B155<>\"\",B155,\"\")))","v":""}]
[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,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,null,null,null,null,null,null,""]
[]
[]
[]
[]
[]
["CALCULS - ADMISSIBILITÉ"]
[]
[]
["dateDebutEtatFinancier","dateFinEtatFinancier","DateDebut","DateFin"]
[null,null,{"$f":"LEFT(XCalculDateDebut,10)","v":""},{"$f":"LEFT(XCalculDateFin,10)","v":""}]
[null,null,{"$f":"LEFT(A173,10)","v":""},{"$f":"LEFT(B173,10)","v":""}]
[]
[]
[]
[]
["CRÉDIT D'IMPOT (QUÉBEC)"]
[]
[]
["indicateurCorporationControlCanadienQuebec"]
[]
[]
[]
["montantEtatFinancierQuebec","dateEtatFinancierQuebec","dateEtatFinancier"]
[null,null,{"$f":"LEFT(XdateEtatFinancierQuebec,10)","v":""}]
[null,null,{"$f":"LEFT(B187,10)","v":""}]
[]
[]
[]
[]
["CRÉDIT D'IMPOT (CANADA)"]
[]
[]
["indicateurCorporationControlCanadienCanada"]
[]
[]
[]
["montantImposableDeclarationFiscaleCanada","capitaleImposableCanada"]
[]
[]
[]
[]
[]
[]
["COUT DU PROJET"]
[]
[]
["salairesAvantAvril","salairesApresAvril","salairesExerciceFinancier"]
[]
[]
[]
["autresSalairesAvantAvril","autresSalairesApresAvril","autresSalairesExerciceFinancier"]
[]
[]
[]
["avantagesImposablesAvantAvril","avantagesImposablesApresAvril","avantagesImposablesExerciceFinancier"]
[]
[]
[]
["avantagesNonImposablesAvantAvril","avantagesNonImposablesApresAvril","avantagesNonImposablesExerciceFinancier"]
[]
[]
[]
["provisionsAvantAvril","provisionsApresAvril","provisionsExerciceFinancier"]
[]
[]
[]
["sousTraitanceAvantAvril","sousTraitanceApresAvril","sousTraitanceExerciceFinancier"]
[]
[]
[]
["sousTraitanceLieeAvantAvril","sousTraitanceLieeApresAvril","sousTraitanceLieeExerciceFinancier"]
[]
[]
[]
["sousTraitanceRechercheAvantAvril","sousTraitanceRechercheApresAvril","sousTraitanceRechercheExerciceFinancier","pourcentageSousTraitanceRecherche"]
[",,"]
[]
[]
["matiereAvantAvril","matiereApresAvril","matiereExerciceFinancier"]
[]
[]
[]
["autresDepensesAvantAvril","autresDepensesApresAvril","autresDepensesExerciceFinancier"]
[]
[]
[]
["autresDepensesExploitationAvantAvril","autresDepensesExploitationApresAvril","autresDepensesExploitationExerciceFinancier"]
[]
[]
[]
["depensesCapitalAvantAvril","depensesCapitalApresAvril","depensesCapitalExerciceFinancier"]
[]
[]
[]
["autresDepensesNonAdmissiblesAvantAvril","autresDepensesNonAdmissiblesApresAvril","autresDepensesNonAdmissiblesExerciceFinancier"]
[]
[]
[]
["impotAPayer"]
[]
[]
[]
[]
[]
["CALCULS - A FINANCER - QUEBEC"]
[]
[]
["depensesRefuseesAvantAvril","depensesRefuseesApresAvril","depensesRefuseesExerciceFinancier"]
[]
[]
[]
["subventionsAvantAvril","subventionsApresAvril","subventionsExerciceFinancier"]
[]
[]
[]
["taxeCapitalAvantAvril","taxeCapitalApresAvril","taxeCapitalExerciceFinancier"]
[]
[]
[]
[]
[]
[]
["CALCULS - A FINANCER - CANADA"]
[]
[]
["depensesRefusees","subventions"]
[]
[]
[]
["depensesRefuseesCapital","subventionsCapital"]