{"id":3397,"date":"2023-09-05T17:28:18","date_gmt":"2023-09-05T21:28:18","guid":{"rendered":"https:\/\/ocip.ai\/?page_id=3397"},"modified":"2024-03-01T17:27:22","modified_gmt":"2024-03-01T22:27:22","slug":"programme-fiscal-rsde","status":"publish","type":"page","link":"https:\/\/ocip.ai\/fr\/programme-fiscal-rsde\/","title":{"rendered":"RS&#038;DE"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.5.1&Prime; animation_direction=\u00a0\u00bbtop\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb3.22&Prime; animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbtop\u00a0\u00bb animation_intensity_slide=\u00a0\u00bb2%\u00a0\u00bb animation_starting_opacity=\u00a0\u00bb100%\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_fullwidth_header title=\u00a0\u00bbEncouragements fiscaux pour la RS&#038;DE\u00a0\u00bb content_max_width=\u00a0\u00bb800px\u00a0\u00bb _builder_version=\u00a0\u00bb4.5.1&Prime; title_level=\u00a0\u00bbh2&Prime; title_font=\u00a0\u00bbFrutigerLTProLight||||||||\u00a0\u00bb title_font_size=\u00a0\u00bb100px\u00a0\u00bb title_line_height=\u00a0\u00bb1.5em\u00a0\u00bb content_font=\u00a0\u00bb||||||||\u00a0\u00bb content_font_size=\u00a0\u00bb20px\u00a0\u00bb content_line_height=\u00a0\u00bb1.8em\u00a0\u00bb background_color=\u00a0\u00bbrgba(255, 255, 255, 0)\u00a0\u00bb use_background_color_gradient=\u00a0\u00bbon\u00a0\u00bb background_color_gradient_start=\u00a0\u00bbrgba(0,0,0,0.75)\u00a0\u00bb background_color_gradient_end=\u00a0\u00bbrgba(0,0,0,0)\u00a0\u00bb background_color_gradient_direction=\u00a0\u00bb90deg\u00a0\u00bb background_color_gradient_overlays_image=\u00a0\u00bbon\u00a0\u00bb background_image=\u00a0\u00bbhttps:\/\/ocip.ai\/wp-content\/uploads\/2022\/09\/business-executives-discussing-with-their-colleagues-whiteboa-scaled.jpg\u00a0\u00bb custom_button_one=\u00a0\u00bbon\u00a0\u00bb button_one_text_size=\u00a0\u00bb18px\u00a0\u00bb button_one_bg_color=\u00a0\u00bb#02d002&Prime; button_one_border_width=\u00a0\u00bb8px\u00a0\u00bb button_one_border_color=\u00a0\u00bb#02d002&Prime; button_one_border_radius=\u00a0\u00bb0px\u00a0\u00bb button_one_letter_spacing=\u00a0\u00bb1px\u00a0\u00bb button_one_font=\u00a0\u00bbLato|700|||||||\u00a0\u00bb button_one_use_icon=\u00a0\u00bboff\u00a0\u00bb custom_button_two=\u00a0\u00bbon\u00a0\u00bb button_two_text_size=\u00a0\u00bb18px\u00a0\u00bb button_two_text_color=\u00a0\u00bb#353740&Prime; button_two_bg_color=\u00a0\u00bb#ffffff\u00a0\u00bb button_two_border_width=\u00a0\u00bb8px\u00a0\u00bb button_two_border_color=\u00a0\u00bb#ffffff\u00a0\u00bb button_two_border_radius=\u00a0\u00bb0px\u00a0\u00bb button_two_letter_spacing=\u00a0\u00bb1px\u00a0\u00bb button_two_font=\u00a0\u00bbLato|700|||||||\u00a0\u00bb button_two_use_icon=\u00a0\u00bboff\u00a0\u00bb custom_margin=\u00a0\u00bb|||\u00a0\u00bb custom_padding=\u00a0\u00bb7.8%||8%|||\u00a0\u00bb button_one_letter_spacing_hover=\u00a0\u00bb1px\u00a0\u00bb button_two_letter_spacing_hover=\u00a0\u00bb1px\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb button_one_text_size__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_two_text_size__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_one_text_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_two_text_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_one_border_width__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_two_border_width__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_one_border_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_two_border_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_one_border_radius__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_two_border_radius__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_one_letter_spacing__hover_enabled=\u00a0\u00bbon\u00a0\u00bb button_one_letter_spacing__hover=\u00a0\u00bb1px\u00a0\u00bb button_two_letter_spacing__hover_enabled=\u00a0\u00bbon\u00a0\u00bb button_two_letter_spacing__hover=\u00a0\u00bb1px\u00a0\u00bb button_one_bg_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb button_two_bg_color__hover_enabled=\u00a0\u00bboff\u00a0\u00bb][\/et_pb_fullwidth_header][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bbOur Story Section\u00a0\u00bb _builder_version=\u00a0\u00bb3.22&Prime; custom_padding=\u00a0\u00bb100px||100px|\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb1_2,1_2&Prime; admin_label=\u00a0\u00bbOur Story Area\u00a0\u00bb _builder_version=\u00a0\u00bb4.5.1&Prime; locked=\u00a0\u00bboff\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_2&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; custom_padding=\u00a0\u00bb|0px|||false|false\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bbFrutigerLTProLight|500|||||||\u00a0\u00bb link_font=\u00a0\u00bb||||on||||\u00a0\u00bb link_text_color=\u00a0\u00bb#270089&Prime;]<a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/scientific-research-experimental-development-tax-incentive-program.html\"><span data-contrast=\"none\"><\/span><\/a><a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux.html\" target=\"_blank\" rel=\"noopener noreferrer\">Encouragements fiscaux pour la recherche scientifique et au d\u00e9veloppement exp\u00e9rimental (RS&amp;DE)<\/a> sont un programme de soutien aux entreprises administr\u00e9 par le gouvernement du Canada pour encourager les entreprises \u00e0 mener des activit\u00e9s de recherche et de d\u00e9veloppement (R&amp;D) au Canada.<\/p>\n<p>Selon la d\u00e9finition de la Loi de l&rsquo;imp\u00f4t sur le revenu, \u00a0\u00bb RS&amp;DE \u00a0\u00bb signifie une investigation ou une recherche syst\u00e9matique effectu\u00e9e dans un domaine de la science ou de la technologie au moyen d&rsquo;exp\u00e9riences ou d&rsquo;analyses.<\/p>\n<p>Un projet de RS&amp;DE est un ensemble d&rsquo;activit\u00e9s interd\u00e9pendantes qui, ensemble, r\u00e9alisent ou tentent de r\u00e9aliser un progr\u00e8s scientifique ou technologique. Selon l&rsquo;objectif du projet, la RS&amp;DE peut comporter les \u00e9l\u00e9ments suivants :<\/p>\n<p><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:720,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:60,&quot;335559740&quot;:259,&quot;335559991&quot;:360,&quot;469777462&quot;:[720],&quot;469777927&quot;:[0],&quot;469777928&quot;:[8]}\"><\/span><\/p>\n<ul>\n<li>de la recherche fondamentale<\/li>\n<li>la recherche appliqu\u00e9e<\/li>\n<li>le d\u00e9veloppement exp\u00e9rimental<span data-contrast=\"none\"><\/span><\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_2&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; custom_padding=\u00a0\u00bb|0px||0px|false|false\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/ocip.ai\/wp-content\/uploads\/2022\/09\/360_F_302947168_xRyo0UBj4nvswMs6vVbKtXcuGrwTpFod.jpeg\u00a0\u00bb title_text=\u00a0\u00bb360_F_302947168_xRyo0UBj4nvswMs6vVbKtXcuGrwTpFod\u00a0\u00bb force_fullwidth=\u00a0\u00bbon\u00a0\u00bb align_tablet=\u00a0\u00bbcenter\u00a0\u00bb align_phone=\u00a0\u00bb\u00a0\u00bb align_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb _builder_version=\u00a0\u00bb4.5.1&Prime;][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font_size=\u00a0\u00bb14px\u00a0\u00bb link_font=\u00a0\u00bb||||on||||\u00a0\u00bb link_text_color=\u00a0\u00bb#270089&Prime;]* Toutes les informations fournies sur cette page proviennent du site web du <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux.html\" target=\"_blank\" rel=\"noopener noreferrer\">gouvernement du Canada<\/a>.[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb]Le PICO vise \u00e0 mettre en relation des entreprises et des organisations avec des experts en recherche universitaire pour entreprendre des projets de R&amp;D, ce qui correspond aux objectifs fondamentaux du programme d&rsquo;incitations fiscales \u00e0 la RS&amp;DE. Ces projets de collaboration peuvent impliquer des activit\u00e9s et des d\u00e9penses qui r\u00e9pondent aux crit\u00e8res du programme, ce qui permet aux entreprises de se positionner strat\u00e9giquement pour d\u00e9bloquer le potentiel d&rsquo;incitations fiscales substantielles.<\/p>\n<p>&nbsp;[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bbFrutigerLTProLight|600|||||||\u00a0\u00bb header_font=\u00a0\u00bbFrutigerLTProLight|500|||||||\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime;]<\/p>\n<h1>Comment les entreprises peuvent en b\u00e9n\u00e9ficier<\/h1>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bbFrutigerLTProLight|500|||||||\u00a0\u00bb link_font=\u00a0\u00bb||||on||||\u00a0\u00bb link_text_color=\u00a0\u00bb#270089&Prime;]Les entreprises canadiennes peuvent b\u00e9n\u00e9ficier des encouragements fiscaux pour la RS&amp;DE de deux mani\u00e8res, en fonction de leur taille et de la nature de leurs activit\u00e9s :<\/p>\n<ul>\n<li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"22\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:1080,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Courier New&quot;,&quot;469769242&quot;:[9675],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;o&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"3\">Demander une d\u00e9duction sur le revenu<\/li>\n<li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"22\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:1080,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Courier New&quot;,&quot;469769242&quot;:[9675],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;o&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"3\">Obtenir un <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux\/politique-credits-impot-a-investissement.html\" target=\"_blank\" rel=\"noopener noreferrer\">cr\u00e9dit d&rsquo;imp\u00f4t \u00e0 l&rsquo;investissement (CII)<\/a> qu&rsquo;elles peuvent d\u00e9duire de leur imp\u00f4t sur le revenu.<\/li>\n<\/ul>\n<p>Le montant des avantages que les entreprises peuvent tirer des encouragements fiscaux pour la RS&amp;DE au Canada d\u00e9pend de divers facteurs, notamment du type de structure de l&rsquo;entreprise et des d\u00e9penses de RS&amp;DE admissibles qu&rsquo;elle a engag\u00e9es. Voici quelques lignes directrices g\u00e9n\u00e9rales concernant <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux\/politique-credits-impot-a-investissement.html#ppx1\" target=\"_blank\" rel=\"noopener noreferrer\">les taux de CII pour la RS&amp;DE pour diverses entit\u00e9s<\/a> :<\/p>\n<p><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:1080,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:60,&quot;335559740&quot;:259,&quot;335559991&quot;:360,&quot;469777462&quot;:[720],&quot;469777927&quot;:[0],&quot;469777928&quot;:[8]}\"><span data-contrast=\"auto\" xml:lang=\"EN-CA\" lang=\"EN-CA\" class=\"TextRun SCXW222270905 BCX0\"><span class=\"NormalTextRun SCXW222270905 BCX0\" data-ccp-parastyle=\"Body Bullet Points\"><\/span><\/span><\/span><\/p>\n<ul>\n<li>Soci\u00e9t\u00e9s priv\u00e9es sous contr\u00f4le canadien (SPCC) :\n<ul>\n<li>35 % de CII sur la premi\u00e8re tranche de 3 millions de dollars de d\u00e9penses admissibles.<\/li>\n<li>15 % de CII sur les d\u00e9penses admissibles sup\u00e9rieures \u00e0 3 millions de dollars.<\/li>\n<\/ul>\n<\/li>\n<li>Autres soci\u00e9t\u00e9s :\n<ul>\n<li>15 % de CII sur les d\u00e9penses admissibles.<\/li>\n<\/ul>\n<\/li>\n<li>&nbsp;Particuliers, soci\u00e9t\u00e9s de personnes et fiducies :\n<ul>\n<li>15 % de CII sur les d\u00e9penses admissibles.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb link_option_url_new_window=\u00a0\u00bbon\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_accordion _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_accordion_item title=\u00a0\u00bbQuels types de travaux sont admissibles aux encouragements fiscaux pour la RS&#038;DE \u00a0\u00bb open=\u00a0\u00bbon\u00a0\u00bb open_toggle_text_color=\u00a0\u00bb#1a1e34&Prime; closed_toggle_text_color=\u00a0\u00bb#1a1e34&Prime; closed_toggle_background_color=\u00a0\u00bb#ffae1d\u00a0\u00bb icon_color=\u00a0\u00bb#211261&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb body_font=\u00a0\u00bbFrutigerLTProLight|500|||||||\u00a0\u00bb body_text_color=\u00a0\u00bb#1a1e34&Prime; body_link_font=\u00a0\u00bb||||on||||\u00a0\u00bb body_link_text_color=\u00a0\u00bb#270089&Prime; toggle_text_color=\u00a0\u00bb#1a1e34&Prime; toggle_font=\u00a0\u00bbFrutigerLTProBold|600|||||||\u00a0\u00bb closed_toggle_font=\u00a0\u00bbFrutigerLTProBold||||||||\u00a0\u00bb]Pour b\u00e9n\u00e9ficier des incitations fiscales \u00e0 la RS&amp;DE, votre projet doit \u00eatre r\u00e9alis\u00e9 au Canada et satisfaire aux deux conditions suivantes :<\/p>\n<ul>\n<li class=\"cnjnctn-col\">Les travaux doivent \u00eatre effectu\u00e9s pour faire avancer les connaissances scientifiques ou dans le but de r\u00e9aliser un avancement technologique.<\/li>\n<li class=\"cnjnctn-col\">Les travaux doivent \u00eatre une investigation ou une recherche syst\u00e9matique d&rsquo;ordre scientifique ou technologique effectu\u00e9e par voie d&rsquo;exp\u00e9rimentation ou d&rsquo;analyse.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux\/admissibilite-rsde.html#h2\">Les types de travaux admissibles<\/a> comprennent la recherche fondamentale, la recherche appliqu\u00e9e, le d\u00e9veloppement exp\u00e9rimental et les travaux de soutien, tandis que certains <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux\/admissibilite-rsde.html#h3\">types de travaux ne sont pas admissibles<\/a> et ne peuvent pas faire l&rsquo;objet d&rsquo;une demande de remboursement.[\/et_pb_accordion_item][et_pb_accordion_item title=\u00a0\u00bbComment v\u00e9rifier si votre projet est admissibles aux encouragements fiscaux pour la RS&#038;DE\u00a0\u00bb open_toggle_text_color=\u00a0\u00bb#1a1e34&Prime; closed_toggle_text_color=\u00a0\u00bb#1a1e34&Prime; closed_toggle_background_color=\u00a0\u00bb#ffae1d\u00a0\u00bb icon_color=\u00a0\u00bb#211261&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb body_font=\u00a0\u00bbFrutigerLTProLight|500|||||||\u00a0\u00bb body_text_color=\u00a0\u00bb#1a1e34&Prime; body_link_font=\u00a0\u00bb||||on||||\u00a0\u00bb body_link_text_color=\u00a0\u00bb#270089&Prime; toggle_text_color=\u00a0\u00bb#1a1e34&Prime; toggle_font=\u00a0\u00bbFrutigerLTProBold|600|||||||\u00a0\u00bb closed_toggle_font=\u00a0\u00bbFrutigerLTProBold||||||||\u00a0\u00bb open=\u00a0\u00bboff\u00a0\u00bb]<\/p>\n<ul style=\"font-weight: 400;\">\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"32\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span class=\"EOP SCXW185048988 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:60,&quot;335559740&quot;:259,&quot;469777462&quot;:[720],&quot;469777927&quot;:[0],&quot;469777928&quot;:[8]}\">Examiner <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux\/politiques-lignes-directrices-rsde\/lignes-directrices-admissibilite-travaux-rdse-encouragements-fiscaux.html\" target=\"_blank\" rel=\"noopener noreferrer\">les lignes directrices sur l&rsquo;admissibilit\u00e9<\/a> aux encouragements fiscaux pour la RS&amp;DE. <\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"32\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux\/application-autoevaluation-apprentissage.html\" target=\"_blank\" rel=\"noopener noreferrer\">Utilisez l&rsquo;application d&rsquo;auto\u00e9valuation et d&rsquo;apprentissage (AAA) de la RS&amp;DE<\/a> fournie par le gouvernement du Canada pour d\u00e9terminer si vos travaux sont admissibles et quelles sont les informations dont vous avez besoin pour remplir votre demande.<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"32\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\">Demandez une <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux\/services-aide-rsde\/consultation-predemande.html\" target=\"_blank\" rel=\"noopener noreferrer\">consultation pr\u00e9demande<\/a> fournie par le gouvernement du Canada.<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"32\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"6\" data-aria-level=\"1\">Pour toute question concernant le programme de RS&amp;DE ou l&rsquo;\u00e9ligibilit\u00e9 de vos travaux, <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux\/contact-rsde.html\" target=\"_blank\" rel=\"noopener noreferrer\">contactez le bureau des services fiscaux coordonnateur de votre r\u00e9gion.<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=\u00a0\u00bbQuand soumettre votre demande\u00a0\u00bb open_toggle_text_color=\u00a0\u00bb#1a1e34&Prime; closed_toggle_text_color=\u00a0\u00bb#1a1e34&Prime; closed_toggle_background_color=\u00a0\u00bb#ffae1d\u00a0\u00bb icon_color=\u00a0\u00bb#211261&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb body_font=\u00a0\u00bbFrutigerLTProLight|500|||||||\u00a0\u00bb body_text_color=\u00a0\u00bb#1a1e34&Prime; body_link_font=\u00a0\u00bb||||on||||\u00a0\u00bb body_link_text_color=\u00a0\u00bb#270089&Prime; toggle_text_color=\u00a0\u00bb#1a1e34&Prime; toggle_font=\u00a0\u00bbFrutigerLTProBold|600|||||||\u00a0\u00bb closed_toggle_font=\u00a0\u00bbFrutigerLTProBold||||||||\u00a0\u00bb open=\u00a0\u00bboff\u00a0\u00bb]<span>La&nbsp;<\/span><strong>date d&rsquo;\u00e9ch\u00e9ance de production<\/strong><span>&nbsp;de la d\u00e9claration de revenus d&rsquo;un demandeur pour une ann\u00e9e d&rsquo;imposition donn\u00e9e est le jour o\u00f9 le demandeur est tenu de produire sa d\u00e9claration de revenus pour l&rsquo;ann\u00e9e d&rsquo;imposition en vertu de la Partie I de la Loi de l&rsquo;imp\u00f4t sur le revenu, ou le jour o\u00f9 il serait tenu de la produire s&rsquo;il avait un montant d&rsquo;imp\u00f4t \u00e0 payer en vertu de la Partie I de la Loi<\/span><em>.<\/em><\/p>\n<p>Pour plus d&rsquo;informations sur la date limite de d\u00e9p\u00f4t et les d\u00e9lais de d\u00e9claration de la RS&amp;DE, cliquez <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux\/politique-exigences-production.html#toc5\" target=\"_blank\" rel=\"noopener noreferrer\">le site du gouvernement du Canada<\/a>.[\/et_pb_accordion_item][et_pb_accordion_item title=\u00a0\u00bbComment soumettre votre demande\u00a0\u00bb open_toggle_text_color=\u00a0\u00bb#1a1e34&Prime; closed_toggle_text_color=\u00a0\u00bb#1a1e34&Prime; closed_toggle_background_color=\u00a0\u00bb#ffae1d\u00a0\u00bb icon_color=\u00a0\u00bb#211261&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb body_font=\u00a0\u00bbFrutigerLTProLight|500|||||||\u00a0\u00bb body_text_color=\u00a0\u00bb#1a1e34&Prime; body_link_font=\u00a0\u00bb||||on||||\u00a0\u00bb body_link_text_color=\u00a0\u00bb#270089&Prime; toggle_text_color=\u00a0\u00bb#1a1e34&Prime; toggle_font=\u00a0\u00bbFrutigerLTProBold|600|||||||\u00a0\u00bb closed_toggle_font=\u00a0\u00bbFrutigerLTProBold||||||||\u00a0\u00bb open=\u00a0\u00bboff\u00a0\u00bb]Le diagramme de processus cr\u00e9\u00e9 par eCampusOntario ci-dessous donne un aper\u00e7u g\u00e9n\u00e9ral du processus de demande de cr\u00e9dits d&rsquo;imp\u00f4t pour la RS&amp;DE, en utilisant des informations provenant <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux.html\" target=\"_blank\" rel=\"noopener noreferrer\">le site du gouvernement du Canada<\/a>. Il est important de noter que le processus peut varier selon les cas. Votre projet unique peut n\u00e9cessiter des adaptations sp\u00e9cifiques ou des \u00e9tapes suppl\u00e9mentaires telles que d\u00e9termin\u00e9es par le gouvernement du Canada.<\/p>\n<p>Traduit avec DeepL.com (version gratuite)<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/ocip.ai\/wp-content\/uploads\/2023\/12\/SRED-Process-Map-FR-1024x773.png\" width=\"1024\" height=\"773\" alt=\"\" class=\"wp-image-4964 alignnone size-large\" srcset=\"https:\/\/ocip.ai\/wp-content\/uploads\/2023\/12\/SRED-Process-Map-FR-980x740.png 980w, https:\/\/ocip.ai\/wp-content\/uploads\/2023\/12\/SRED-Process-Map-FR-480x362.png 480w\" sizes=\"auto, (min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/p>\n<p>\u00c9tape 1 : Recueillir les informations relatives au demandeur et au projet.<\/p>\n<p>\u00c9tape 2 : Calculer les d\u00e9penses de RS&amp;DE pour les postes suivants :<\/p>\n<ul>\n<li>Traitements ou salaires<\/li>\n<li>Mat\u00e9riel<\/li>\n<li>D\u00e9penses contractuelles<\/li>\n<li>Frais g\u00e9n\u00e9raux et autres d\u00e9penses<\/li>\n<li>Paiements \u00e0 des tiers<\/li>\n<\/ul>\n<p>\u00c9tape 3 : Utilisez <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux\/application-autoevaluation-apprentissage.html\" target=\"_blank\" rel=\"noopener noreferrer\">l&rsquo;application d&rsquo;auto\u00e9valuation et d&rsquo;apprentissage (AAA)<\/a> pour :<\/p>\n<ul>\n<li>comprendre si vos travaux peuvent \u00eatre admissibles dans le contexte de la RS&amp;DE<\/li>\n<li>estimer le montant du cr\u00e9dit d&rsquo;imp\u00f4t \u00e0 l&rsquo;investissement (CII) pour la RS&amp;DE auquel vous pourriez avoir droit lorsque vous produisez votre d\u00e9claration de revenus<\/li>\n<li>savoir quels sont les renseignements dont vous avez besoin pour remplir une demande, avant de la soumettre<\/li>\n<li>savoir quels sont les documents dont vous pourriez avoir besoin pour appuyer votre demande<\/li>\n<\/ul>\n<p>\u00c9tape 4 : Apr\u00e8s avoir rempli l&rsquo;auto-\u00e9valuation, vous pouvez demander une <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux\/services-aide-rsde\/consultation-predemande.html\" target=\"_blank\" rel=\"noopener noreferrer\">consultation pr\u00e9demande<\/a> pour d\u00e9terminer s&rsquo;il y a des travaux de RS&amp;DE dans l&rsquo;un ou l&rsquo;autre des projets avant de soumettre une demande d&rsquo;encouragements fiscaux pour la RS&amp;DE.<\/p>\n<p>\u00c9tape 5 : Pour soumettre une demande de RS&amp;DE, vous devez remplir une d\u00e9claration d&rsquo;imp\u00f4t sur le revenu accompagn\u00e9e des formulaires suivants :<\/p>\n<ul>\n<li>le formulaire T661, Demande pour les d\u00e9penses de RS&amp;DE<\/li>\n<li><span class=\"fas fa-check text-success fa-li fa-md\"><\/span>le formulaire T2SCH31&nbsp;ou&nbsp;le formulaire T2038(IND)&nbsp;pour demander un cr\u00e9dit d\u2019imp\u00f4t \u00e0 l\u2019investissement (CII)<\/li>\n<li><span class=\"fas fa-check text-success fa-li fa-md\"><\/span>d&rsquo;autres formulaires, au besoin (T1145, T1146, T1174, T1263 et toutes les pi\u00e8ces jointes)<\/li>\n<\/ul>\n<p>\u00c9tape 6 : Soumettre les formulaires remplis.<\/p>\n<p>\u00c9tape 7 : Une fois la demande soumise, elle sera trait\u00e9e et pourra \u00eatre s\u00e9lectionn\u00e9e pour un examen d\u00e9taill\u00e9.<\/p>\n<p>\u00c9tape 8 : Si vous n&rsquo;\u00eates pas d&rsquo;accord avec la d\u00e9cision de l&rsquo;ARC une fois que la demande a \u00e9t\u00e9 trait\u00e9e, vous pouvez d\u00e9poser une objection ou un appel.[\/et_pb_accordion_item][et_pb_accordion_item title=\u00a0\u00bbServices et outils pour vous aider\u00a0\u00bb open_toggle_text_color=\u00a0\u00bb#1a1e34&Prime; closed_toggle_text_color=\u00a0\u00bb#1a1e34&Prime; closed_toggle_background_color=\u00a0\u00bb#ffae1d\u00a0\u00bb icon_color=\u00a0\u00bb#211261&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb body_font=\u00a0\u00bbFrutigerLTProLight|500|||||||\u00a0\u00bb body_text_color=\u00a0\u00bb#1a1e34&Prime; body_link_font=\u00a0\u00bb||||on||||\u00a0\u00bb body_link_text_color=\u00a0\u00bb#270089&Prime; toggle_text_color=\u00a0\u00bb#1a1e34&Prime; toggle_font=\u00a0\u00bbFrutigerLTProBold|600|||||||\u00a0\u00bb closed_toggle_font=\u00a0\u00bbFrutigerLTProBold||||||||\u00a0\u00bb open=\u00a0\u00bboff\u00a0\u00bb]<\/p>\n<ul>\n<li>Pour toute question concernant la RS&amp;DE, veuillez <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux\/contact-rsde.html\" target=\"_blank\" rel=\"noopener noreferrer\">contacter le bureau des services fiscaux de votre r\u00e9gion.<\/a><\/li>\n<li>Les primo-demandeurs peuvent \u00eatre s\u00e9lectionn\u00e9s pour participer au programme<a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux\/services-aide-rsde\/service-consultatif-nouveaux-demandeurs.html\" target=\"_blank\" rel=\"noopener noreferrer\"> Service consultatif aux nouveaux demandeurs<\/a> afin de recevoir des recommandations et des conseils pour soutenir leurs demandes futures.<\/li>\n<li>La <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux\/services-aide-rsde\/service-visites-rsde.html\" target=\"_blank\" rel=\"noopener noreferrer\">visite de service de la RS&amp;DE<\/a> donne aux demandeurs admissibles l&rsquo;occasion de rencontrer un repr\u00e9sentant de l&rsquo;ARC et de discuter de n&rsquo;importe quel aspect du programme de RS&amp;DE.<\/li>\n<li><a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux\/services-aide-rsde\/visibilite-rsde.html\" target=\"_blank\" rel=\"noopener noreferrer\">Le programme de visibilit\u00e9<\/a> offre une formation aux entreprises canadiennes \u00e9ligibles qui cherchent \u00e0 se d\u00e9velopper gr\u00e2ce \u00e0 l&rsquo;innovation.<\/li>\n<li><a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu\/services\/recherche-scientifique-developpement-experimental-programme-encouragements-fiscaux\/politiques-lignes-directrices-rsde.html\" target=\"_blank\" rel=\"noopener noreferrer\">Politiques et lignes directrices de RS&amp;DE<\/a><\/li>\n<li><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/scientific-research-experimental-development-tax-incentive-program\/information-seminars-webinars.html\" target=\"_blank\" rel=\"noopener noreferrer\">Webinaires sur la RS&amp;DE<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#1e1a34&Prime; custom_padding=\u00a0\u00bb||0px|||\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb saved_tabs=\u00a0\u00bball\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb1_5,3_5,1_5&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb96%\u00a0\u00bb width_tablet=\u00a0\u00bb\u00a0\u00bb width_phone=\u00a0\u00bb\u00a0\u00bb width_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb max_width=\u00a0\u00bb96%\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_5&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/ocip.ai\/wp-content\/uploads\/2020\/08\/eco-wordmark-white.png\u00a0\u00bb alt=\u00a0\u00bbecampusontario-wordmark-white\u00a0\u00bb title_text=\u00a0\u00bbeco-wordmark-white\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/www.ecampusontario.ca\/fr\u00a0\u00bb url_new_window=\u00a0\u00bbon\u00a0\u00bb align_tablet=\u00a0\u00bbcenter\u00a0\u00bb align_phone=\u00a0\u00bb\u00a0\u00bb align_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb200px\u00a0\u00bb width_tablet=\u00a0\u00bb\u00a0\u00bb width_phone=\u00a0\u00bb\u00a0\u00bb width_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb][\/et_pb_image][\/et_pb_column][et_pb_column type=\u00a0\u00bb3_5&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_text_color=\u00a0\u00bb#ffffff\u00a0\u00bb]eCampusOntario, organisme sans but lucratif, leader mondial en \u00e9volution d\u2019apprentissage et d\u2019enseignement assist\u00e9s par la technologie.<\/p>\n<p>PICO est rendue possible gr\u00e2ce au financement du minist\u00e8re des Coll\u00e8ges et Universit\u00e9s de l&rsquo;Ontario.[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_5&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_image src=\u00a0\u00bbhttps:\/\/ocip.ai\/wp-content\/uploads\/2020\/08\/ontario-logo-1.png\u00a0\u00bb alt=\u00a0\u00bbOntario Logo\u00a0\u00bb title_text=\u00a0\u00bbontario-logo (1)\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/ontario.ca\/fr\u00a0\u00bb url_new_window=\u00a0\u00bbon\u00a0\u00bb align_tablet=\u00a0\u00bbcenter\u00a0\u00bb align_phone=\u00a0\u00bb\u00a0\u00bb align_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb200px\u00a0\u00bb width_tablet=\u00a0\u00bb\u00a0\u00bb width_phone=\u00a0\u00bb\u00a0\u00bb width_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00a0\u00bb1_3,1_3,1_3&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb96%\u00a0\u00bb max_width=\u00a0\u00bb96%\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_3&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_menu menu_id=\u00a0\u00bb27&Prime; active_link_color=\u00a0\u00bb#ffffff\u00a0\u00bb _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb menu_text_color=\u00a0\u00bb#ffffff\u00a0\u00bb background_color=\u00a0\u00bb#1e1a34&Prime; custom_margin=\u00a0\u00bb|-234px||||\u00a0\u00bb][\/et_pb_menu][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_3&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_3&Prime; _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.5.1&Prime; _module_preset=\u00a0\u00bb075773ba-e89e-446b-9216-ef5ccbab61ef\u00a0\u00bb text_font=\u00a0\u00bb||||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#d3d3d3&Prime; text_font_size=\u00a0\u00bb14px\u00a0\u00bb text_text_shadow_style=\u00a0\u00bbpreset2&Prime;]<\/p>\n<p style=\"text-align: right;\">Copyright \u00a9 2023. eCampusOntario. Tous les droits sont r\u00e9serv\u00e9s.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.5.1&Prime; animation_direction=\u00a0\u00bbtop\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb3.22&Prime; animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbtop\u00a0\u00bb 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content_font_size=\u00a0\u00bb20px\u00a0\u00bb content_line_height=\u00a0\u00bb1.8em\u00a0\u00bb background_color=\u00a0\u00bbrgba(255, 255, 255, 0)\u00a0\u00bb use_background_color_gradient=\u00a0\u00bbon\u00a0\u00bb background_color_gradient_start=\u00a0\u00bbrgba(0,0,0,0.75)\u00a0\u00bb background_color_gradient_end=\u00a0\u00bbrgba(0,0,0,0)\u00a0\u00bb background_color_gradient_direction=\u00a0\u00bb90deg\u00a0\u00bb [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-3397","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>RS&amp;DE | PICO<\/title>\n<meta name=\"description\" content=\"La PICO est une plateforme de mise en relation qui relie l&#039;expertise des chercheurs universitaires et des apprenants des \u00e9tablissements d&#039;enseignement sup\u00e9rieur de l&#039;Ontario aux entreprises ontariennes ayant des projets d&#039;innovation et de recherche et d\u00e9veloppement.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ocip.ai\/fr\/programme-fiscal-rsde\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RS&amp;DE | PICO\" \/>\n<meta property=\"og:description\" content=\"La PICO est une plateforme de mise en relation qui relie l&#039;expertise des chercheurs universitaires et des apprenants des \u00e9tablissements d&#039;enseignement sup\u00e9rieur de l&#039;Ontario aux entreprises ontariennes ayant des projets d&#039;innovation et de recherche et d\u00e9veloppement.\" \/>\n<meta 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