{"text_format":"1","workbook":"xlsx","n_sheets":6,"sheets":["Instructions ","General information - To fill","Year 1 - To fill","Year 2 - To fill","Calculation Details","Title"],"not_rendered":{"charts":0,"images":2,"macros":0,"external_links":2,"defined_names":971,"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":114,"n_cols":18,"rows_kept":114,"cut":false,"hidden":false,"merged":[[91,0,91,3],[2,0,2,3],[3,0,3,3],[5,0,5,3],[11,0,11,3],[13,0,13,3],[14,0,14,3],[15,0,15,3],[19,0,19,3],[85,0,85,3],[12,0,12,3]]}
[null,null,null,"Financing of Refundable SR&ED Tax Credits"]
[null,null,null,"Fiscal year ending after March 18, 2019"]
["LOAN / GUARANTEE APPLICATION"]
["Instructions"]
[]
["Fill in the “General Information - To fill”, “Year 1 – to fill” and “Year 2 – to fill” tabs of the “LOAN / GUARANTEE APPLICATION” forward it to Investissement Québec. Be sure to answer all questions and provide complete information. The “Calculation Details” tab provides the detailed calculation of your tax credits based on the information provided. No data entry is required in this tab. \n\nThe application for financing can cover a maximum of two years; therefore, two tabs have been provided to cover this period.  An application covering a two year period is subject to a separate financing operation for each fiscal year.\n\nThe fields to be completed in each tab are indicated in yellow. The lines on the form correspond to the lines on the company's T2 and CO-17 income tax return. The calculation zones (left in white) are automated.  These calculations are provided for illustration purposes only and are in no way binding on Investissement Québec. The minimum amount per financing operation is $50,000, whether in the form of a loan or a loan guarantee.\n\nTooltips are available where further clarification may be required. A red triangle in the top right corner of the cell indicates the presence of a tooltip; simply move the cursor closer to it to display it."]
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["The T4088 Scientific Research and Experimental Development (SR&ED) Expenditures Claim - Guide to Form T661 is available \non the Canada Revenue Agency (CRA)  website to assist you in completing the form.\n\nIf you expect to apply for a second tax credit regarding the knowledge-based economy or print media during the course of your project, you can also complete the  \"Loan / Guarantee Application – Financing of refundable tax credits regarding : – the knowledge-based economy – print media companies\" form.\n"]
["Additional required documentation\n\nThe following additional documents are required to review your application; you must send them to the Investissement Québec Regional Office nearest you:\n\nA)  If you are a first-time filer for SR&ED tax credits you must obtain an opinion on the eligibility of your projects. (See: Preclaim \n     Project Review (PCPR) under Services offered on the CRA website at www.cra-arc.gc.ca/txcrdt/sred-rsde/menu-eng.html);\n\nB)  A duly completed and signed \"Declarations and Consents\" form and ESG Questionnaire that you can obtain from Investissement Québec;"]
["C)  A description of the scientific content of each SR&ED project (this description should supplement Section 1.5 of the “General\n     Information” tab) including:\n     1)  The title and main scientific or technological objectives of the SR&ED project;\n     2)  The timetable for completing the project (main steps/activities and corresponding levels of advancement);\n     3)  The nature of the scientific or technological uncertainties that the project aims to resolve – issues that could not be\n           resolved using standard practice;\n     4)  The contribution to technological advancements achieved as a result of the work (type of product or process) and the \n           impact on your company’s and current industry practices;\n     5)  An explanation of the scientific and technological content of the project to overcome the scientific and technological \n          uncertainties;\n     6)  The names and qualifications (job titles, expertise or experience) of the personnel involved in the SR&ED project and the\n          name of the scientist or technician responsible for the project with a copy of his/her résumé;\n\nD) The business plan or executive summary, if available, containing a presentation of the company and its team, target clientele, marketing \n     strategies, products, markets, competitors, etc.; \n\nE) The company's most recent annual financial statements (otherwise the company's opening balance sheet) and the most recent internal financial \n     statements available together with the corresponding aged accounts receivable and accounts payable listings of that date\n\nF)  Projected income statements and monthly cash flow budgets for the current and following fiscal years;"]
["G)  A copy of confirmations of government and non-government assistance (grants) related to the project, if applicable;\n\nH)  A complete copy of the last three (3) provincial and federal income tax returns and the related notices of assessment;\n\nI)  Written confirmation that amounts due to government authorities (DAS, GST, QST, taxes, etc.) have been paid;"]
["J)  A copy of all correspondence with Revenu Québec (RQ) or Canada Revenue Agency pertaining to the project;\n\nL)  Any other document that may facilitate the review of this application.\n\nAdditional required document for loan guarantee application\n\nIn addition to the documents listed above, the \"Declaration of the Lender\" form, obtained from Investissement Québec, and required for the review of your application, must be sent to the lender, who will proceed to fill it out. This completed form must then be forwarded to Investissement Québec.\n"]
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["Investissement Québec Regional Offices"]
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["Toll-free number in Québec: 1 844 474-6367"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Financing of Refundable SR&ED Tax Credits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fiscal year ending after March 18, 2019"]
["LOAN / GUARANTEE APPLICATION"]
["General information"]
[null,{"$f":"I9","v":0}]
["1.0","Has the company read and understood the “Instructions” tab?"]
["1.1 ","IDENTIFICATION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"00:00:00"]
[]
[null,"Name of company submitting the application:"]
[null,"NEQ (Québec enterprise number):"]
[]
[null,"Address of head office:"]
[]
[]
[]
[null,"Address of the main office:"]
[null,"(If different from head office)"]
[]
[]
[null,"Contact person:"]
[]
[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 started:",null,null,null,null,null,null,null,null,null,null," after the project started:"]
[]
["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,"Date of incorporation:",null,null,null,null,null,null,null,null,null,null,"     Date 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 Canadian-controlled private corporation (CCPC)?"]
[null,"(within the meaning of the Income Tax Act of Canada and the Taxation Act of Québec)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[null,"Is the company a Canadian public corporation?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[]
[null,"Is the company associated (as defined by the Income Tax Act of Canada and the Taxation Act of Québec) with other companies?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[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 organizations?"]
[]
[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 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,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: "]
[null,null,null,null,null,null,null,null,null,"E-mail:"]
["1.4 ","INFORMATION ON PRIOR YEAR  SR&ED TAX CREDIT CLAIMS"]
[]
[null,null,"Results of prior claims: "]
[]
[null,null,"During the last five years, indicate the most recent year a scientific audit was carried out."]
[null,null,"Fiscal year: ",null,null,null,null,null,"Conclusions : ",null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,"(yyyy-mm-dd)"]
[null,null,"During the last five years, indicate the most recent year a financial audit was carried out."]
[null,null,"Fiscal year:",null,null,null,null,null,"Conclusions: "]
[null,null,null,null,null,"(yyyy-mm-dd)"]
[null,null,"3 year claim history"]
[]
[null,null,"Year","Level",null,null,"Amount claimed ",null,null,"Date SR&ED claim 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 ","SR&ED PROJECTS "]
[]
[null,null,"A more detailed description of each project may be appended, where available (see Item D in the \"instructions\" tab)"]
[]
[null,null,"Projects","Project title and brief description (maximum of five projects)",null,null,null,null,null,null,null,null,null,"Start date      ","End date "]
[null,null,1]
[]
[]
[null,null,2]
[]
[]
[null,null,3]
[]
[]
[null,null,4]
[]
[]
[null,null,5]
[]
[]
[]
[]
[]
["1.6 ","SHAREHOLDERS AND SENIOR 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 (# of years)",null,"Time with company   \n(# of years)",null,"% of voting shares held",null,"CV\nAppended"]
[]
[null,null,null,null,null,null,"Specify"]
[]
[null,null,null,null,null,null,"Specify"]
[]
[null,null,null,null,null,null,"Specify"]
[]
[null,null,null,null,null,null,"Specify"]
[]
[null,null,null,null,null,null,"Specify"]
[]
[null,null,null,null,null,null,"Specify"]
[]
[null,null,null,null,null,null,"Specify"]
[]
[null,null,null,null,null,null,"Specify"]
[]
[null,null,null,null,null,null,"Specify"]
[]
[null,null,null,null,null,null,"Specify"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Total :",{"$f":"IF(SUM(O121:P140)=0,\"\",SUM(O121:P140))","v":""}]

{"sheet":"Year 1 - To fill","index":2,"n_rows":189,"n_cols":28,"rows_kept":189,"cut":false,"hidden":false,"merged":[[0,7,0,13],[8,2,8,7],[9,2,9,7],[0,1,0,5],[2,0,2,13],[3,0,3,13],[4,2,4,8],[133,18,133,20],[132,18,132,20],[31,11,32,11],[34,11,35,11],[55,2,55,8],[62,2,62,8],[51,2,51,8],[53,2,53,8],[56,2,56,8],[57,2,57,8],[52,2,52,8],[41,1,41,13],[77,1,78,13],[26,21,26,22],[17,2,17,9],[16,13,21,13],[131,18,131,20],[20,7,20,9],[21,3,21,9],[18,2,18,9],[22,9,24,13]]}
[null,null,null,null,null,null,null,"Financing of Refundable SR&ED Tax Credits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Fiscal year ending after March 18, 2019"]
["LOAN / GUARANTEE APPLICATION"]
["Calculations for tax credits to be financed (year 1)"]
[null,null,{"$f":"'General information - To fill'!I9","v":0},null,null,null,null,null,null,null,{"$f":"'General information - To fill'!I5","v":0},{"$f":"'General information - To fill'!L5","v":0},null,{"$f":"'General information - To fill'!M5","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(RNumeroConfirmationDemande<>\"\",\"Nº. Demande\",\"\")","v":""},{"$f":"ANumeroConfirmationDemande","v":0},null,{"$f":"IF(RDateTransmissionDemande<>\"\",\"transmis le\",\"\")","v":""},null,null,null,null,null,null,"Québec applicable rate -",null,null,null,null,null,null,"Yes"]
[null,"2.0 ELIGIBILITY FOR REFUNDABLE SR&ED TAX CREDITS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(MONTH(DATE(YEAR(RCalculDateDebut1),2,29)) =2,MONTH(RCalculDateDebut1)<3),TRUE,FALSE)","v":true},null,null,"net eligible expenditures under $3,000,000 ",null,null,null,null,null,null,"No"]
[null,null,null,null,null,null,null,null,null,null,null,"(yyyy-mm-dd)",null,null,null,null,null,{"$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 including associated companies)"]
[null,null,"Fiscal year to be financed:",null,null,null,null,null,null,"Start date:",null,null,{"$f":"\"   Warning :\"","v":"   Warning :"},null,null,null,null,{"$f":"RCalculDateFin1-RCalculDateDebut1","v":0},{"$f":"IF(OR(R7=TRUE,R8=TRUE),365,364)","v":365},null,"Net eligible expenditures"]
[null,null," (ending after March 18, 2019)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(example)"]
[null,null,null,null,null,null,null,null,null,"End date:",null,null,{"$f":"\"   doesn't represent 12 months\"","v":"   doesn't represent 12 months"},null,null,null,null,null,null,null,null,1,0.3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25000000,0.3]
[null,"2.1 ELIGIBILITY FOR REFUNDABLE SR&ED TAX CREDITS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50000000,0.3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55000000,0.26800000000000002]
[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,3,null,null,null,60000000,0.23599999999999999]
[null,null,null,null,null,null,null,null,null,"(as defined by the QuébecTaxation Act)",null,null,null,null,null,null,null,null,null,null,null,65000000,0.20399999999999999]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(RmontantEtatFinancierQuebec1<RmontantEtatFinancierQuebec1exc,\"Assets including associated companies must be greater or equal to the assets excluding associated compagnies\",\"\")","v":""},null,null,null,null,null,null,null,70000000,0.17199999999999999]
[null,null,"Assets as per financial statements (year preceding the fiscal year) excluding associated companies:",null,null,null,null,null,null,null,"$",null,null,null,null,null,null,null,null,null,null,75000000,0.14000000000000001]
[null,null,"Assets as per financial statements (year preceding the fiscal year) including associated companies:",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,"* The rate for eligible expenditures exceeding the limit of $3,000,000 is 14%"]
[]
[null,null,null,null,null,null,null,"as at: "]
[null,null,null,"(If the company is a start-up, enter $1)",null,null,null,null,null,null,null,{"$f":"L8","v":"(yyyy-mm-dd)"},null,null,null,null,null,null,null,null,"Change in the exclusion threshold amount (Québec)"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(RONindicateurCorporationControlCanadienQuebec1=2,\"You have indicated you are not a canadian controlled corporation above, a such the answer bellow has to be no\",0)","v":0},null,null,null,null,null,null,null,null,null,null,"(based on assets as per financial statements excluding associated companies)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RCalculDateFin1-DATE(2008,3,13)","v":-39520},null,null,"(example)"]
[null,null,"The company is a Canadian-controlled private corporation throughout the ",null,null,null,null,null,null,null,null,null,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,"Assets",null,null,"Exclusion threshold amount"]
[null,null,"taxation year, and taxable capital for the year preceding",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"$50 000 000 or less",null,null,50000]
[null,null,"the fiscal year was less than  $50,000,000,",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55000000,null,null,85000]
[null,null,"(including associated companies, if applicable).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60000000,null,null,120000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(0.3-((MAX(50000000,(MIN(75000000,L19)))-50000000)*0.4)/62500000,4)","v":0.14000000000000001},null,null,null,62500000,null,null,137500]
[null,null,null,null,null,null,null,null,null,"Taxable income according to the income tax return:","$",null,null,null,null,null,null,null,null,null,null,65000000,null,null,155000]
[null,null,null,null,null,null,null,null,null,"(year preceding the fiscal year)",null,null,null,null,null,null,null,null,null,null,null,70000000,null,null,190000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(((RmontantEtatFinancierQuebec1exc-50000000)/25000000)<0,0,IF(((RmontantEtatFinancierQuebec1exc-50000000)/25000000)>1,1,((RmontantEtatFinancierQuebec1exc-50000000)/25000000)))","v":0},null,null,null,"$75 000 000 or over",null,null,225000]
[null,null,null,null,null,null,null,null,null,"Taxable capital:","$",null,null,null,null,null,null,{"$f":"(50000+(175000*(R33)))","v":50000}]
[null,null,null,null,null,null,null,null,null,"(year preceding the fiscal year)"]
[]
[null,null,null,null,null,null,null,null,null,"as at:",null,{"$f":"IF(S37=2,\"\",IF(L21=\"\",\"\",L21))","v":""},null,null,null,null,null,3]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"L8","v":"(yyyy-mm-dd)"},null,null,null,null,null,800000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50000000]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(500000*((40000000-(RcapitaleImposableCanada1-10000000))/40000000),500000)","v":500000}]
[null,"2.2 COST OF SR&ED PROJECT (in $) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(L31<>\"\",L31<>1,L31<>0),AND(L19<>\"\",L19<>1,L19<>0)),TRUE,FALSE)","v":false},"Revenus imposables saisis (Année précédente existente)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Fiscal year"]
[null,null,null,null,null,null,null,null,null,"Start date: ",null,{"$f":"RCalculDateDebut1","v":"00:00:00"}]
[null,null,null,null,null,null,null,null,null,"End date: ",null,{"$f":"RCalculDateFin1","v":"00:00:00"}]
[null,null,null,null,null,null,null,null,null,"(# of months) ",null,{"$f":"IF(ISERROR(+(L46-L45)/30.42),\"\",+(L46-L45)/30.42)","v":0}]
[]
[null,null,"Salaries of employees other than specified employees (Line 300 of the T661)"]
[null,null,"Salaries of specified employees (Line 305 of the T661)"]
[null,null,"Salaries of support staff (for Revenu Québec purposes) (Line 43 of the RD-222)"]
[null,null,"Costs of materials consumed and/or transformed (Lines 320 and 325 of the T661)"]
[null,null,"Arm’s-length contracts (Subcontractors) (Line 340 of the T661)"]
[null,null,"Non-arm’s-length contracts (Subcontractors) (Line 345 of the T661)"]
[null,null,"Lease costs of equipment used before January 1, 2014 (Line 350 and 355 of the T661)"]
[null,null,"Overhead and other expenditures (enter “0” if you use the proxy method) (Line 360 of the T661)"]
[null,null,"Third-party payments (Line 370 of the T661)"]
[null,null,"Capital expenditures for depreciable property available for use before January 1, 2014 (Line 390 of the T661)"]
[]
[]
[null,null,"Less: ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L31<=R41,L34<49999999),FALSE,TRUE)","v":false},"Si un plafond est applicable"]
[null,null,"Any assistance related to SR&ED expenditures"]
[null,null,"Taxable bonuses and benefits related to salaries of SR&ED employees (Line 812 of T661)"]
[null,null,"Any assistance related to SR&ED capital expenditures "]
[null,null,"Reduction of qualified wages due to other tax credits in Québec, e.g. CDAE"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(($L34-10000000)>0,$L34-10000000,0)","v":0}]
[null,null,"Federal income tax payable, net of tax instalments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND($R66/(R39-10000000),4)","v":0}]
[null,null,"Provincial income tax payable, net of tax instalments"]
[]
[]
[]
[null,null,{"$f":"'Calculation Details'!C81:I81","v":"Québec refundable SR&ED tax credits:"},null,null,null,null,null,null,null,null,{"$f":"'Calculation Details'!L81","v":0}]
[]
[null,null,{"$f":"'Calculation Details'!C148","v":"Federal refundable SR&ED tax credits:"},null,null,null,null,null,null,null,null,{"$f":"'Calculation Details'!L148","v":""}]
[]
[null,null,null,null,null,null,null,null,null,"TOTAL*",null,{"$f":"L74+L72","v":{"$error":"#VALUE!"}}]
[]
[null,"Please note that the definitions have been simplified for the understanding of users and thus may not reflect all situations. The final tax credit amounts as assessed by the CRA and RQ may differ from the amounts calculated herein due to specific circumstances. These calculations are provided as examples only and are in no way binding on Investissement Québec. Investissement Québec reserves the right to make adjustments if deemed necessary."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L9<>\"\",L11<>\"\"),TRUE,FALSE)","v":false},"Si des dates ont été saisies"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"#REF!+#REF!","v":{"$error":"#REF!"}}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SaisiTerminer,IF(DateChevauch1,S133,S134),S132)","v":"00:00:00"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"#REF!-#REF!","v":{"$error":"#REF!"}},"Restant pour dépenses en capital"]

{"sheet":"Year 2 - To fill","index":3,"n_rows":189,"n_cols":28,"rows_kept":189,"cut":false,"hidden":false,"merged":[[77,1,78,13],[22,9,24,13],[0,1,0,5],[0,7,0,13],[4,2,4,8],[2,0,2,13],[3,0,3,13],[8,2,8,7],[9,2,9,7],[18,2,18,9],[20,7,20,9],[21,3,21,9],[26,21,26,22],[17,2,17,9],[16,13,21,13],[132,18,132,20],[133,18,133,20],[56,2,56,8],[31,11,32,11],[34,11,35,11],[41,1,41,13],[51,2,51,8],[52,2,52,8],[55,2,55,8],[53,2,53,8],[57,2,57,8],[62,2,62,8],[131,18,131,20]]}
[null,null,null,null,null,null,null,"Financing of Refundable SR&ED Tax Credits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Fiscal year ending after March 18, 2019"]
["LOAN / GUARANTEE APPLICATION"]
["Calculations for tax credits to be financed (year 2)"]
[null,null,{"$f":"'General information - To fill'!I9","v":0},null,null,null,null,null,null,null,{"$f":"'General information - To fill'!I5","v":0},{"$f":"'General information - To fill'!L5","v":0},null,{"$f":"'General information - To fill'!M5","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(RNumeroConfirmationDemande<>\"\",\"Nº. Demande\",\"\")","v":""},{"$f":"ANumeroConfirmationDemande","v":0},null,{"$f":"IF(RDateTransmissionDemande<>\"\",\"transmis le\",\"\")","v":""},null,null,null,null,null,null,"Québec applicable rate -",null,null,null,null,null,null,"Yes"]
[null,"2.0 ELIGIBILITY FOR REFUNDABLE SR&ED TAX CREDITS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(MONTH(DATE(YEAR(RCalculDateDebut1),2,29)) =2,MONTH(RCalculDateDebut1)<3),TRUE,FALSE)","v":true},null,null,"net eligible expenditures under $3,000,000 ",null,null,null,null,null,null,"No"]
[null,null,null,null,null,null,null,null,null,null,null,"(yyyy-mm-dd)",null,null,null,null,null,{"$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 including associated companies)"]
[null,null,"Fiscal year to be financed:",null,null,null,null,null,null,"Start date:",null,null,{"$f":"\"   Warning :\"","v":"   Warning :"},null,null,null,null,{"$f":"RCalculDateFin1-RCalculDateDebut1","v":0},{"$f":"IF(OR(R7=TRUE,R8=TRUE),365,364)","v":365},null,"Net eligible expenditures"]
[null,null," (ending after March 18, 2019)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(example)"]
[null,null,null,null,null,null,null,null,null,"End date:",null,null,{"$f":"\"   does not represent 12 months\"","v":"   does not represent 12 months"},null,null,null,null,null,null,null,null,1,0.3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25000000,0.3]
[null,"2.1 ELIGIBILITY FOR REFUNDABLE SR&ED TAX CREDITS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50000000,0.3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55000000,0.26800000000000002]
[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,3,null,null,null,60000000,0.23599999999999999]
[null,null,null,null,null,null,null,null,null,"(as defined by the Québec Taxation Act)",null,null,null,null,null,null,null,null,null,null,null,65000000,0.20399999999999999]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(RmontantEtatFinancierQuebec1<RmontantEtatFinancierQuebec2exc,\"Assets including associated companies must be greater or equal to the assets excluding associated compagnies\",\"\")","v":""},null,null,null,null,null,null,null,70000000,0.17199999999999999]
[null,null,"Assets as per financial statements (year preceding the fiscal year) excluding associated companies:",null,null,null,null,null,null,null,"$",null,null,null,null,null,null,null,null,null,null,75000000,0.14000000000000001]
[null,null,"Assets as per financial statements (year preceding the fiscal year) including associated companies:",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,"* The rate for eligible expenditures exceeding the limit of $3,000,000 is 14%"]
[]
[null,null,null,null,null,null,null,"as at: "]
[null,null,null,"(If the company is a start-up, enter $1)",null,null,null,null,null,null,null,"(yyyy-mm-dd)",null,null,null,null,null,null,null,null,"Change in the exclusion threshold amount (Québec)"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(RONindicateurCorporationControlCanadienQuebec1=2,\"You have indicated you are not a canadian controlled corporation above, a such the answer bellow has to be no\",0)","v":0},null,null,null,null,null,null,null,null,null,null,"(based on assets as per financial statements excluding associated companies)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RCalculDateFin1-DATE(2008,3,13)","v":-39520},null,null,"(example)"]
[null,null,"The company is a Canadian-controlled private corporation throughout the ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,"Assets",null,null,"Exclusion threshold amount"]
[null,null,"taxation year, and taxable capital for the year preceding",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"$50 000 000 or less",null,null,50000]
[null,null,"the fiscal year was less than  $50,000,000,",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55000000,null,null,85000]
[null,null,"(including associated companies, if applicable).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60000000,null,null,120000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(0.3-((MAX(50000000,(MIN(75000000,L19)))-50000000)*0.4)/62500000,4)","v":0.14000000000000001},null,null,null,62500000,null,null,137500]
[null,null,null,null,null,null,null,null,null,"Taxable income according to the income tax return:","$",null,null,null,null,null,null,null,null,null,null,65000000,null,null,155000]
[null,null,null,null,null,null,null,null,null,"(year preceding the fiscal year)",null,null,null,null,null,null,null,null,null,null,null,70000000,null,null,190000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(((RmontantEtatFinancierQuebec2exc-50000000)/25000000)<0,0,IF(((RmontantEtatFinancierQuebec2exc-50000000)/25000000)>1,1,((RmontantEtatFinancierQuebec2exc-50000000)/25000000)))","v":0},null,null,null,"$75 000 000 or over",null,null,225000]
[null,null,null,null,null,null,null,null,null,"Taxable capital:","$",null,null,null,null,null,null,{"$f":"(50000+(175000*(R33)))","v":50000}]
[null,null,null,null,null,null,null,null,null,"(year preceding the fiscal year)"]
[]
[null,null,null,null,null,null,null,null,null,"as at:",null,{"$f":"IF(R37=2,\"\",IF(L21=\"\",\"\",L21))","v":""},null,null,null,null,null,3]
[null,null,null,null,null,null,null,null,null,null,null,"(yyyy-mm-dd)",null,null,null,null,null,800000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50000000]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(500000*((40000000-(RcapitaleImposableCanada1-10000000))/40000000),500000)","v":500000}]
[null,"2.2 COST OF SR&ED PROJECT (in $) ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(L31<>\"\",L31<>1,L31<>0),AND(L19<>\"\",L19<>1,L19<>0)),TRUE,FALSE)","v":false},"Revenus imposables saisis (Année précédente existente)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Fiscal year"]
[null,null,null,null,null,null,null,null,null,"Start date: ",null,{"$f":"RCalculDateDebut1","v":"00:00:00"}]
[null,null,null,null,null,null,null,null,null,"End date: ",null,{"$f":"RCalculDateFin1","v":"00:00:00"}]
[null,null,null,null,null,null,null,null,null,"(# of months) ",null,{"$f":"IF(ISERROR(+(L46-L45)/30.42),\"\",+(L46-L45)/30.42)","v":0}]
[]
[null,null,"Salaries of employees other than specified employees (Line 300 of the T661)"]
[null,null,"Salaries of specified employees (Line 305 of the T661)"]
[null,null,"Salaries of support staff (for Revenu Québec purposes) (Line 43 of the RD-222)"]
[null,null,"Costs of materials consumed and/or transformed (Lines 320 and 325 of the T661)"]
[null,null,"Arm’s-length contracts (Subcontractors) (Line 340 of the T661) "]
[null,null,"Non-arm’s-length contracts (Subcontractors) (Line 345 of the T661)"]
[null,null,"Lease costs of equipment used before January 1, 2014 (Line 350 asnd 355 of the T661)"]
[null,null,"Overhead and other expenditures (enter “0” if you use the proxy method) (Line 360 of the T661)"]
[null,null,"Third-party payments (Line 370 of the T661)"]
[null,null,"Capital expenditures for depreciable property available for use before January 1, 2014 (Line 390 of the T661)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L31<=R41,L34<49999999),FALSE,TRUE)","v":false},"Si un plafond est applicable"]
[null,null,"Less: "]
[null,null,"Any assistance related to SR&ED expenditures"]
[null,null,"Taxable bonuses and benefits related to salaries of SR&ED employees (Line 812 of T661)"]
[null,null,"Any assistance related to SR&ED capital expenditures "]
[null,null,"Reduction of qualified wages due to other tax credits in Québec, e.g. CDAE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(($L34-10000000)>0,$L34-10000000,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND($R65/(R39-10000000),4)","v":0}]
[null,null,"Federal income tax payable, net of tax instalments"]
[null,null,"Provincial income tax payable, net of tax instalments"]
[]
[]
[]
[null,null,{"$f":"'Calculation Details'!C81:I81","v":"Québec refundable SR&ED tax credits:"},null,null,null,null,null,null,null,null,{"$f":"'Calculation Details'!O81","v":0}]
[]
[null,null,{"$f":"'Calculation Details'!C148","v":"Federal refundable SR&ED tax credits:"},null,null,null,null,null,null,null,null,{"$f":"'Calculation Details'!O148","v":""}]
[]
[null,null,null,null,null,null,null,null,null,"TOTAL*",null,{"$f":"L74+L72","v":{"$error":"#VALUE!"}}]
[]
[null,"Please note that the definitions have been simplified for the understanding of users and thus may not reflect all situations. The final tax credit amounts as assessed by the CRA and RQ may differ from the amounts calculated herein due to specific circumstances. These calculations are provided as examples only and are in no way binding on Investissement Québec. Investissement Québec reserves the right to make adjustments if deemed necessary."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L9<>\"\",L11<>\"\"),TRUE,FALSE)","v":false},"Si des dates ont été saisies"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SaisiTerminer,IF(DateChevauch1,S133,S134),S132)","v":"00:00:00"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"#REF!-#REF!","v":{"$error":"#REF!"}},"Restant pour dépenses en capital"]

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[" ",null,null,null,null,null,null,null,"Financing of Refundable SR&ED Tax Credits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fiscal year ending after March 18, 2019"]
[null,null,null,null,null,null,null,null,"LOAN / GUARANTEE APPLICATION"]
[null,null,"For use by Investissement Québec",null,null,null,null,null,"Calculations of SR&ED tax credits "]
[]
[null,null,"Québec - Applicable rates for the calculation of SR&ED tax credits "]
[null,null,"Applicable rate for calculating SR&ED tax credits on eligible expenditures (Québec):"]
[null,null,null,null,null,null,null,null,null,"Start date:",null,{"$f":"RCalculDateDebut1","v":"00:00:00"},null,null,{"$f":"'Year 2 - To fill'!RCalculDateDebut1","v":"00:00:00"}]
[null,null,null,null,null,null,null,null,null,"End date:",null,{"$f":"RCalculDateFin1","v":"00:00:00"},null,null,{"$f":"'Year 2 - To fill'!RCalculDateFin1","v":"00:00:00"}]
[]
[null,null,null,null,null,null,null,null,null,"Exclusion threshold amount:",null,{"$f":"'Year 1 - To fill'!R34","v":50000},null,null,{"$f":"'Year 2 - To fill'!R34","v":50000}]
[]
[null,null,"Applicable rate for eligible expenditures not exceeding the expenditure limit of $3,000,000",null,null,null,null,null,null,null,null,{"$f":"IF('Year 1 - To fill'!R15=2,0.175,IF(OR('Year 1 - To fill'!L19=\"\",'Year 1 - To fill'!L19=0),0,IF(AND('Year 1 - To fill'!L19>0,'Year 1 - To fill'!R30>0,'Year 1 - To fill'!S80),'Year 1 - To fill'!R30,0)))","v":0},null,null,{"$f":"IF('Year 2 - To fill'!R15=2,0.175,IF(OR('Year 2 - To fill'!L19=\"\",'Year 2 - To fill'!L19=0),0,IF(AND('Year 2 - To fill'!L19>0,'Year 2 - To fill'!R30>0,'Year 2 - To fill'!S80),'Year 2 - To fill'!R30,0)))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"Applicable rate for eligible expenditures exceeding the expenditure limit of $3,000,000",null,0.14000000000000001,null,null,0.14000000000000001]
[]
[]
[null,null,"Federal - Calculation of expenditure limit  for  enhanced refundable SR&ED tax credits: "]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Année 2 - à remplir "]
[]
[]
[null,null,null,"Maximum",null,null,null,null,null,null,null,0,null," $",0]
[null,null,null,"Less the higher of:"]
[null,null,null,"10 times $500,000 or "]
[null,null,null,"10 times the taxable income of the preceding year:",null,null,null,null,null,null,null,null,null," $"]
[]
[null,null,null,"Maximum expenditure limit:",null,null,null,null,null,null,null,3000000,null," $",3000000]
[]
[null,null,null,"Adjustment related to taxable capital:",null,null,null,null,null,null,null,{"$f":"IF('Year 1 - To fill'!S80,(1-'Year 1 - To fill'!R67)*100+0.000001,0)","v":0},"%"," %",{"$f":"IF('Year 2 - To fill'!S80,(1-'Year 2 - To fill'!R66)*100+0.000001,0)","v":0},"%"]
[null,null,null,"(based on the preceding year’s taxable capital)"]
[]
[null,null,null,"Expenditure limit for calculation of credit:",null,null,null,null,null,null,null,{"$f":"IF('Year 1 - To fill'!SaisiTerminer,IF(RONindicateurCorporationControlCanadienCanada1=2,0.000001,IF(L29*(1-'Year 1 - To fill'!R67)>0,L29*(1-'Year 1 - To fill'!R67),0.000001)),0)","v":0},null," $",{"$f":"IF('Year 2 - To fill'!SaisiTerminer,IF('Year 2 - To fill'!RONindicateurCorporationControlCanadienCanada1=2,0.000001,IF(O29*(1-'Year 2 - To fill'!R66)>0,O29*(1-'Year 2 - To fill'!R66),0.000001)),0)","v":0}]
[]
[]
[null,null,"SR&ED tax credits on expenditures in excess of the expenditure limit:",null,null,null,null,null,null,null,null,{"$f":"IF('Year 1 - To fill'!S80=FALSE,\"\",IF(OR('Year 1 - To fill'!S61,'Year 1 - To fill'!R37=2),\"Non refundable\",\"Refundable at 40%\"))","v":""},null,{"$f":"IF('Year 1 - To fill'!SaisiTerminer= FALSE,\" ( Remboursables ou non )\",\"\")","v":" ( Remboursables ou non )"},{"$f":"IF('Year 2 - To fill'!S80=FALSE,\"\",IF(OR('Year 2 - To fill'!S60,'Year 2 - To fill'!R37=2),\"Non refundable\",\"Refundable at 40%\"))","v":""}]
[null,null,"'Refundable if the taxable capital of the preceding year is below $50,000,000."]
[]
[]
[]
[null,null,"CALCULATION OF SR&ED TAX CREDITS THAT MAY BE FINANCED (in $)"]
[]
[null,null,"Calculation of Québec SR&ED tax credits"]
[]
[null,null,"Calculation of eligible current expenditures",null,null,null,null,null,null,null,null,"Fiscal year",null,null,"Fiscal year"]
[null,null,null,null,null,null,null,null,null,"Start date:",null,{"$f":"L8","v":"00:00:00"},null,null,{"$f":"O8","v":"00:00:00"}]
[null,null,null,null,null,null,null,null,null,"End date:",null,{"$f":"L9","v":"00:00:00"},null,null,{"$f":"O9","v":"00:00:00"}]
[]
[null,null,null,{"$f":"'Year 1 - To fill'!C49","v":"Salaries of employees other than specified employees (Line 300 of the T661)"},null,null,null,null,null,null,null,{"$f":"Ligne300","v":0},null,null,{"$f":"'Year 2 - To fill'!Ligne300","v":0}]
[null,null,null,{"$f":"'Year 1 - To fill'!C50","v":"Salaries of specified employees (Line 305 of the T661)"},null,null,null,null,null,null,null,{"$f":"Ligne305","v":0},null,null,{"$f":"'Year 2 - To fill'!L50","v":0}]
[null,null,null,{"$f":"'Year 1 - To fill'!C51","v":"Salaries of support staff (for Revenu Québec purposes) (Line 43 of the RD-222)"},null,null,null,null,null,null,null,{"$f":"'Year 1 - To fill'!L51","v":0},null,null,{"$f":"'Year 2 - To fill'!Ligne320","v":0}]
[null,null,null,{"$f":"'Year 1 - To fill'!C53","v":"Arm’s-length contracts (Subcontractors) (Line 340 of the T661)"},null,null,null,null,null,null,null,{"$f":"Ligne340*I54","v":0},null,null,{"$f":"'Year 2 - To fill'!Ligne345*I54","v":0}]
[null,null,null,"Eligible at:",null,null,null,null,0.5]
[null,null,null,{"$f":"'Year 1 - To fill'!C54","v":"Non-arm’s-length contracts (Subcontractors) (Line 345 of the T661)"},null,null,null,null,null,null,null,{"$f":"Ligne345","v":0},null,null,{"$f":"'Year 2 - To fill'!LocationMat","v":0}]
[null,null,null,{"$f":"'Year 1 - To fill'!C57","v":"Third-party payments (Line 370 of the T661)"},null,null,null,null,null,null,null,{"$f":"'Year 1 - To fill'!L57*I57","v":0},null,null,{"$f":"'Year 2 - To fill'!L57*I57","v":0}]
[null,null,null,"Eligible at:",null,null,null,null,0.5]
[null,null,null,"Less:"]
[null,null,null,"Adjustment considering the exclusion threshold amount",null,null,null,null,null,null,null,{"$f":"IF(Ligne340>=L11,(L53+L56)-((Ligne340-L11)*I54)-(Tiers*I57),IF(AND(Ligne340<L11,Tiers>=(L11-Ligne340)),(L53+L56)-((Tiers-(L11-Ligne340))*I57),(L53+L56)+(L11-Ligne340-Tiers)))","v":50000},null,null,{"$f":"IF('Year 2 - To fill'!Ligne345>=O11,(O53+O56)-(('Year 2 - To fill'!Ligne345-O11)*I54)-('Year 2 - To fill'!Capital*I57),IF(AND('Year 2 - To fill'!Ligne345<O11,'Year 2 - To fill'!Capital>=(O11-'Year 2 - To fill'!Ligne345)),(O53+O56)-(('Year 2 - To fill'!Capital-(O11-'Year 2 - To fill'!Ligne345))*I57),(O53+O56)+(O11-'Year 2 - To fill'!Ligne345-'Year 2 - To fill'!Capital)))","v":50000}]
[null,null,null,{"$f":"'Year 1 - To fill'!C62","v":"Any assistance related to SR&ED expenditures"},null,null,null,null,null,null,null,{"$f":"MoinAide","v":0},null,null,{"$f":"'Year 2 - To fill'!L62","v":0}]
[null,null,null,{"$f":"'Year 1 - To fill'!C65","v":"Reduction of qualified wages due to other tax credits in Québec, e.g. CDAE"},null,null,null,null,null,null,null,{"$f":"'Year 1 - To fill'!L65","v":0},null,null,{"$f":"'Year 2 - To fill'!L65","v":0}]
[null,null,null,"IQ","Minus other amounts:"]
[null,null,null,"adjustments","Plus other amounts:"]
[null,null,null,"Net eligible expenditures:",null,null,null,null,null,null,null,{"$f":"IF((SUM(L50:L57)-SUM(L59:L62)+L63)<0,0,SUM(L50:L57)-SUM(L59:L62)+L63)","v":0},null,null,{"$f":"IF((SUM(O50:O57)-SUM(O59:O62)+O63)<0,0,SUM(O50:O57)-SUM(O59:O62)+O63)","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Fiscal year",null,null,"Fiscal year"]
[null,null,"Calculation of Québec refundable SR&ED  tax credits",null,null,null,null,null,null,"Start date:",null,{"$f":"L47","v":"00:00:00"},null,null,{"$f":"O47","v":"00:00:00"}]
[null,null,null,null,null,null,null,null,null,"End date:",null,{"$f":"L48","v":"00:00:00"},null,null,{"$f":"O48","v":"00:00:00"}]
[]
[null,null,"Credit  year 1 and  year 2 :",null,null,null,null,null,null,null,null,{"$f":"IF(L64>(3000000-L11),ROUND((3000000-L11)*'Calculation Details'!L13,0),ROUND(L64*'Calculation Details'!L13,0))","v":0},null,null,{"$f":"IF(O64>(3000000-O11),ROUND((3000000-O11)*'Calculation Details'!O13,0),ROUND(O64*'Calculation Details'!O13,0))","v":0}]
[null,null,"for eligible expenditures equal to or less than the expenditure limit deducted from the exclusion threshold amount"]
[null,null,"Credit  year 1 and  year 2 :",null,null,null,null,null,null,null,null,{"$f":"IF(L64>(3000000-L11),ROUND((L64-(3000000-L11))*L15,0),0)","v":0},null,null,{"$f":"IF(O64>(3000000-O11),ROUND((O64-(3000000-O11))*O15,0),0)","v":0}]
[null,null,"for eligible expenditures in excess of the expenditure limit deducted from the exclusion threshold amount"]
[null,null,{"$f":"'Year 1 - To fill'!C68","v":"Provincial income tax payable, net of tax instalments"},null,null,null,null,null,null,null,null,{"$f":"'Year 1 - To fill'!L68","v":0},null,null,{"$f":"'Year 2 - To fill'!L68","v":0}]
[]
[null,null,null,"IQ","Minus other amounts:"]
[null,null,null,"adjustments","Plus other amounts:"]
[]
[null,null,"Québec refundable SR&ED tax credits:",null,null,null,null,null,null,null,null,{"$f":"SUM(L72:L74)-L76-L78+L79","v":0},null,null,{"$f":"SUM(O72:O74)-O76-O78+O79","v":0}]
[]
[]
[]
[]
[null,null,"Calculation of Federal SR&ED  tax credits"]
[]
[null,null,"Calculation of eligible current expenditures"]
[null,null,null,null,null,null,null,null,null,"Start date:",null,{"$f":"L69","v":"00:00:00"},null,null,{"$f":"O69","v":"00:00:00"}]
[null,null,null,null,null,null,null,null,null,"End date:",null,{"$f":"L70","v":"00:00:00"},null,null,{"$f":"O70","v":"00:00:00"}]
[]
[null,null,null,{"$f":"'Year 1 - To fill'!C49","v":"Salaries of employees other than specified employees (Line 300 of the T661)"},null,null,null,null,null,null,null,{"$f":"Ligne300","v":0},null,null,{"$f":"'Year 2 - To fill'!Ligne300","v":0}]
[null,null,null,{"$f":"'Year 1 - To fill'!C50","v":"Salaries of specified employees (Line 305 of the T661)"},null,null,null,null,null,null,null,{"$f":"Ligne305","v":0},null,null,{"$f":"'Year 2 - To fill'!L50","v":0}]
[null,null,null,{"$f":"'Year 1 - To fill'!C52","v":"Costs of materials consumed and/or transformed (Lines 320 and 325 of the T661)"},null,null,null,null,null,null,null,{"$f":"Ligne320","v":0},null,null,{"$f":"'Year 2 - To fill'!Ligne340","v":0}]
[null,null,null,{"$f":"'Year 1 - To fill'!C53","v":"Arm’s-length contracts (Subcontractors) (Line 340 of the T661)"},null,null,null,null,null,null,null,{"$f":"Ligne340*0.8","v":0},null,null,{"$f":"'Year 2 - To fill'!Ligne345*0.8","v":0}]
[null,null,null,{"$f":"'Year 1 - To fill'!C55","v":"Lease costs of equipment used before January 1, 2014 (Line 350 and 355 of the T661)"},null,null,null,null,null,null,null,{"$f":"LocationMat","v":0},null,null,{"$f":"'Year 2 - To fill'!Proxy","v":0},null,null,null,"ANNÉE 1"]
[null,null,null,{"$f":"'Year 1 - To fill'!C57","v":"Third-party payments (Line 370 of the T661)"},null,null,null,null,null,null,null,{"$f":"Tiers*0.8","v":0},null,null,{"$f":"'Year 2 - To fill'!Capital*0.8","v":0}]
[null,null,null,"Calculation of proxy amount/ overhead amount",null,null,null,null,null,null,null,{"$f":"IF(Proxy<>0,V104,IF(Proxy=0,V113,0))","v":0},null,null,{"$f":"IF('Year 2 - To fill'!Tiers<>0,V124,IF('Year 2 - To fill'!Tiers=0,V133,0))","v":0},null,null,null,"Split year 12-13",null,"Split year 13-14"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2012-12-31",null,"2013-12-31"]
[null,null,null,"Net eligible expenditures:",null,null,null,null,null,null,null,{"$f":"SUM(L92:L98)","v":0},null,null,{"$f":"SUM(O92:O98)","v":0},null,null,null,"Jours 2012","Jours 2013","Jours en 2013","Jours en 2014"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S99-RCalculDateDebut1+1","v":41275},{"$f":"RCalculDateFin1-'Calculation Details'!S99","v":-41274},{"$f":"U99-RCalculDateDebut1+1","v":41640},{"$f":"RCalculDateFin1-'Calculation Details'!U99","v":-41639}]
[null,null,null,"Less:",{"$f":"'Year 1 - To fill'!C62","v":"Any assistance related to SR&ED expenditures"},null,null,null,null,null,null,{"$f":"MoinAide","v":0},null,null,{"$f":"'Year 2 - To fill'!L62","v":0}]
[null,null,null,null,"Québec SR&ED tax credits ",null,null,null,null,null,null,{"$f":"SUM(L72,L74)","v":0},null,null,{"$f":"SUM(O72,O74)","v":0}]
[null,null,null,"IQ","Minus other amounts:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Traditional",{"$f":"Proxy","v":0}]
[null,null,null,"adjustments","Plus other amounts:"]
[null,null,null,"Net eligible current expenditures:",null,null,null,null,null,null,null,{"$f":"IF(RONindicateurCorporationControlCanadienQuebec1=2,0.000001,L100+L105-(L102+L103+L104))","v":0},null,null,{"$f":"IF(RONindicateurCorporationControlCanadienQuebec1=2,0.000001,O100+O105-(O104+O102+O103))","v":0},null,null,null,null,null,"Bonification",{"$f":"'Year 1 - To fill'!L63","v":0}]
[]
[]
[null,null,"Calculation of eligible capital expenditures",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Proxy 2012 - 2013",{"$f":"IF(AND(RCalculDateDebut1>=DATE(2012,1,1),RCalculDateDebut1<DATE(2013,1,1)),'Calculation Details'!W109,0)","v":0},{"$f":"(0.65*((L92+L93-V106)*(S101/(S101+T101)))+(0.6*((L92+L93-V106)*(T101/(T101+S101)))))","v":0},null,"Proxy 2012 - 2013",{"$f":"IF(AND(RCalculDateDebut1>=DATE(2012,1,1),RCalculDateDebut1<DATE(2013,1,1)),'Calculation Details'!AA109,0)","v":0},{"$f":"(0.2*((H141*0.4)*(S101/(S101+T101)))+(0.2*(H141*0.4)*(T101/(S101+T101))))","v":0}]
[null,null,null,null,null,null,null,null,null,"Start Date:",null,{"$f":"L89","v":"00:00:00"},null,null,{"$f":"O89","v":"00:00:00"},null,null,null,null,null,"Proxy 2013-2014",{"$f":"IF(AND(RCalculDateDebut1>=DATE(2013,1,1),RCalculDateDebut1<DATE(2014,1,1)),'Calculation Details'!W110,0)","v":0},{"$f":"(0.6*((L92+L93-V106)*(U101/(U101+V101)))+(0.55*((L92+L93-V106)*(V101/(U101+V101)))))","v":0},null,"Proxy 2013-2014",{"$f":"IF(AND(RCalculDateDebut1>=DATE(2013,1,1),RCalculDateDebut1<DATE(2014,1,1)),'Calculation Details'!AA110,0)","v":0},{"$f":"(0.2*((H141*0.4)*(U101/(U101+V101)))+(0.15*((H141*0.4)*(V101/(U101+V101)))))","v":0}]
[null,null,null,null,null,null,null,null,null,"End Date:",null,{"$f":"L90","v":"00:00:00"},null,null,{"$f":"O90","v":"00:00:00"},null,null,null,null,null,"Proxy 2014",{"$f":"IF(RCalculDateDebut1>=DATE(2014,1,1),W111,0)","v":0},{"$f":"0.55*((L92+L93-V106))","v":0},null,"Proxy 2014",{"$f":"IF(RCalculDateDebut1>=DATE(2014,1,1),AA111,0)","v":0},{"$f":"0.15*((H141*0.4))","v":0}]
[]
[null,null,null,"Capital expenditures",null,null,null,null,null,null,null,{"$f":"Capital","v":0},null,null,{"$f":"'Year 2 - To fill'!soutien","v":0},null,null,null,null,null,"Total Proxy",{"$f":"SUM(V109:V111)","v":0},null,null,"Total @ 40%",{"$f":"SUM(Z109:Z111)","v":0}]
[null,null,null,"Moins :",{"$f":"'Year 1 - To fill'!C64","v":"Any assistance related to SR&ED capital expenditures "},null,null,null,null,null,null,{"$f":"AideCapital","v":0},null,null,{"$f":"'Year 2 - To fill'!L64","v":0}]
[null,null,null,"IQ","Other amounts to subtract: "]
[null,null,null,"Ajustments","Other amounts  to add:",null,null,null,null,null,null,null,null,null,null,null,null,null,"ANNÉE 2"]
[null,null,null,"Eligible capital expenditures:",null,null,null,null,null,null,null,{"$f":"IF(RONindicateurCorporationControlCanadienCanada1=2,0.000001,L113+L116-(L114+L115))","v":0},null,null,{"$f":"IF(RONindicateurCorporationControlCanadienCanada1=2,0.000001,O113+O116-(O114+O115))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Split year 12-13",null,"Split year 13-14"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2012-12-31",null,"2013-12-31"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Jours 2012","Jours 2013","Jours en 2013","Jours en 2014"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S119-'Year 2 - To fill'!RCalculDateDebut1+1","v":41275},{"$f":"'Year 2 - To fill'!RCalculDateFin1-'Calculation Details'!S119","v":-41274},{"$f":"U119-'Year 2 - To fill'!RCalculDateDebut1+1","v":41640},{"$f":"'Year 2 - To fill'!RCalculDateFin1-'Calculation Details'!U119","v":-41639}]
[null,null,"Calculation of federal enhanced refundable SR&ED tax credits up to the expenditure limit"]
[]
[null,null,null,null,null,null,null,null,null,"Start date:",null,{"$f":"L89","v":"00:00:00"},null,null,{"$f":"O89","v":"00:00:00"},null,null,null,null,null,"Traditional",{"$f":"'Year 2 - To fill'!Tiers","v":0}]
[null,null,null,null,null,null,null,null,null,"End date:",null,{"$f":"L90","v":"00:00:00"},null,null,{"$f":"O90","v":"00:00:00"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bonification",{"$f":"'Year 2 - To fill'!AideCapital","v":0}]
[]
[null,null,null,"Set expenditure limit:",null,null,null,null,null,null,null,{"$f":"IF('Year 1 - To fill'!SaisiTerminer,IF(('Calculation Details'!L34>0),'Calculation Details'!L34,0),0)","v":0},null,null,{"$f":"IF('Year 2 - To fill'!SaisiTerminer,IF(('Calculation Details'!O34>0),'Calculation Details'!O34,0),0)","v":0}]
[null,null,null,null,null,null,null,"Year 1","Year 2",null,null,null,null,null,null,null,null,null,null,null,"Proxy 2012 - 2013",{"$f":"IF(AND('Year 2 - To fill'!RCalculDateDebut1>=DATE(2012,1,1),'Year 2 - To fill'!RCalculDateDebut1<DATE(2013,1,1)),'Calculation Details'!W129,0)","v":0},{"$f":"(0.65*((O92+O93-V126)*(S121/(S121+T121)))+(0.6*((O92+O93-V126)*(T121/(T121+S121)))))","v":0},null,"Proxy 2012 - 2013",{"$f":"IF(AND('Year 2 - To fill'!RCalculDateDebut1>=DATE(2012,1,1),'Year 2 - To fill'!RCalculDateDebut1<DATE(2013,1,1)),'Calculation Details'!AA129,0)","v":0},{"$f":"(0.2*((I141*0.4)*(S121/(S121+T121)))+(0.2*((I141*0.4)*(T121/(S121+T121)))))","v":0}]
[null,null,null,"Applicable current expenditures:",null,null,null,{"$f":"MIN(L34,L106)","v":0},{"$f":"MIN(O34,O106)","v":0},"X 35% (credit) X 100%  =",null,{"$f":"H130*0.35","v":0},null,null,{"$f":"I130*0.35","v":0},null,null,null,null,null,"Proxy 2013-2014",{"$f":"IF(AND('Year 2 - To fill'!RCalculDateDebut1>=DATE(2013,1,1),'Year 2 - To fill'!RCalculDateDebut1<DATE(2014,1,1)),'Calculation Details'!W130,0)","v":0},{"$f":"(0.6*((O92+O93-V126)*(U121/(U121+V121)))+(0.55*((O92+O93-V126)*(V121/(U121+V121)))))","v":0},null,"Proxy 2013-2014",{"$f":"IF(AND('Year 2 - To fill'!RCalculDateDebut1>=DATE(2013,1,1),'Year 2 - To fill'!RCalculDateDebut1<DATE(2014,1,1)),'Calculation Details'!AA130,0)","v":0},{"$f":"(0.2*((I141*0.4)*(U121/(U121+V121)))+(0.15*((I141*0.4)*(V121/(U121+V121)))))","v":0}]
[null,null,null,"Applicable capital expenditures",null,null,null,{"$f":"MIN(L117,X137)","v":0},{"$f":"MIN(O117,X138)","v":0},"X 35% (credit) X 40%  = ",null,{"$f":"ROUND(ROUND(H131*0.35,0)*0.4,0)","v":0},null,null,{"$f":"ROUND(ROUND(I131*0.35,0)*0.4,0)","v":0},null,null,null,null,null,"Proxy 2014",{"$f":"IF('Year 2 - To fill'!RCalculDateDebut1>=DATE(2014,1,1),W131,0)","v":0},{"$f":"0.55*((O92+O93-V126))","v":0},null,"Proxy 2014",{"$f":"IF('Year 2 - To fill'!RCalculDateDebut1>=DATE(2014,1,1),AA131,0)","v":0},{"$f":"0.15*((I141*0.4))","v":0}]
[null,null,null,"Total : ",null,null,null,{"$f":"SUM(H130:H131)","v":0},{"$f":"SUM(I130:I131)","v":0},{"$f":"IF('Year 1 - To fill'!S80,\"( max. \"&FIXED('Calculation Details'!L34,0)&\" $ )\",\"( max. $3,000,000)\")","v":"( max. $3,000,000)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total Proxy",{"$f":"SUM(V129:V131)","v":0},null,null,"Total Proxy",{"$f":"SUM(Z129:Z131)","v":0}]
[null,null,null,"Total refundable enhanced tax credits",null,null,null,null,null,null,null,{"$f":"SUM(L130:L131)","v":0},null,null,{"$f":"SUM(O130:O131)","v":0}]
[]
[null,null,"Calculation of refundable SR&ED tax credits in excess of the company's  expenditure limit\n"]
[null,null,"Calculation of refundable SR&ED tax credits in excess of the expenditure limit\n",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"YEAR1",{"$f":"L34-H130","v":0}]
[null,null,null,null,null,null,null,"Year 1","Year 2",null,null,null,null,null,null,null,null,null,null,null,null,null,"YEAR 2",{"$f":"O34-I130","v":0}]
[null,null,null,"Applicable current expenditures:",null,null,null,{"$f":"IF('Year 1 - To fill'!S61=FALSE,IF(L106>'Calculation Details'!L34,(L106-'Calculation Details'!L34),0),0)","v":0},{"$f":"IF('Year 2 - To fill'!S60=FALSE,IF(O106>'Calculation Details'!O34,(O106-'Calculation Details'!O34),0),0)","v":0}]
[]
[null,null,null,"Total : ",null,null,null,{"$f":"SUM(H139:H140)","v":0},{"$f":"SUM(I139:I140)","v":0},"X 15% (credit) X 40% =",null,{"$f":"Z113","v":0},null,null,{"$f":"Z133","v":0}]
[]
[null,null,{"$f":"'Year 1 - To fill'!C67","v":"Federal income tax payable, net of tax instalments"},null,null,null,null,null,null,null,null,{"$f":"'Year 1 - To fill'!L67","v":0},null,null,{"$f":"'Year 2 - To fill'!L67","v":0}]
[]
[null,null,null,"IQ","Minus other amounts:"]
[null,null,null,"adjustments","Plus other amounts:"]
[]
[null,null,"Federal refundable SR&ED tax credits:",null,null,null,null,null,null,null,null,{"$f":"IF('Year 1 - To fill'!SaisiTerminer,IF(RONindicateurCorporationControlCanadienCanada1=2,0.000001,IF(ROUND(L134+L141-L143-L145+L146,0)<=0,0.000001,ROUND(L134+L141-L143-L145+L146,0))),\"\")","v":""},null,null,{"$f":"IF('Year 2 - To fill'!SaisiTerminer,IF(RONindicateurCorporationControlCanadienCanada1=2,0.000001,IF(ROUND(O134+O141-O143-O145+O146,0)<=0,0.000001,ROUND(O134+O141-O143-O145+O146,0))),\"\")","v":""}]

{"sheet":"Title","index":5,"n_rows":7,"n_cols":1,"rows_kept":7,"cut":false,"hidden":true,"merged":[]}
[]
["President"]
["Vice-president of finance"]
["Vice-president of R&D"]
["Controller"]
["Shareholder"]
["Other (specify)"]