{"id":281557,"date":"2023-08-22T08:25:00","date_gmt":"2023-08-22T12:25:00","guid":{"rendered":"https:\/\/www.mentorworks.ca\/non-classifiee\/applying-for-sred-during-experimental-production\/"},"modified":"2025-01-14T16:54:54","modified_gmt":"2025-01-14T21:54:54","slug":"applying-for-sred-during-experimental-production","status":"publish","type":"post","link":"https:\/\/funding.ryan.com\/fr\/actualite\/government-funding\/applying-for-sred-during-experimental-production\/","title":{"rendered":"Demande de RS&DE dans le cadre d’une production exp\u00e9rimentale"},"content":{"rendered":"\n

L’exp\u00e9rimentation en cours de production pr\u00e9sente une belle opportunit\u00e9 pour demander des cr\u00e9dits d’imp\u00f4t pour la recherche scientifique et le d\u00e9veloppement exp\u00e9rimental (RS&DE)<\/strong><\/a>. Les d\u00e9penses d\u00e9ductibles d\u00e9pendent du contexte des essais. La production est-elle enti\u00e8rement exp\u00e9rimentale ou les travaux de RS&DE viennent-ils s’ajouter \u00e0 la production commerciale normale ? Les faits sp\u00e9cifiques de vos essais d\u00e9termineront la diff\u00e9rence entre r\u00e9clamer la totalit\u00e9 de vos co\u00fbts de production et seulement les co\u00fbts diff\u00e9rentiels. La cl\u00e9 pour faire la distinction entre les deux est d’identifier le risque.<\/p>\n\n\n\n

Qu’est-ce que la RS&DE dans le contexte de la production ?<\/strong><\/h2>\n\n\n\n

La premi\u00e8re \u00e9tape consiste \u00e0 v\u00e9rifier que la production fait partie d’un projet de RS&DE<\/strong><\/a>. Quel est le lien entre le processus commercial et vos objectifs techniques ? Avez-vous test\u00e9 des changements dans le processus \u00e0 petite \u00e9chelle et devez-vous maintenant les v\u00e9rifier \u00e0 grande \u00e9chelle ? Avez-vous modifi\u00e9 un produit d’une mani\u00e8re telle que vous n’\u00eates pas s\u00fbr de la fa\u00e7on dont il fonctionnera en production ? En d’autres termes, si vous n’\u00eates pas s\u00fbr de la mani\u00e8re dont le processus fonctionnera \u00e0 la suite des changements que vous avez mis en \u0153uvre, vous pouvez \u00eatre dans le domaine de la production exp\u00e9rimentale. Mais pouvez-vous r\u00e9clamer le co\u00fbt total de la production ?<\/p>\n\n\n\n

Types de RS&DE en cours de production<\/strong><\/h2>\n\n\n\n

Il existe deux types de production li\u00e9s \u00e0 la RS&DE : La production exp\u00e9rimentale (PE)<\/strong> et le d\u00e9veloppement exp\u00e9rimental parall\u00e8lement \u00e0 la production commerciale (DE+PC)<\/strong>. Il y a production exp\u00e9rimentale (PE) lorsque le contexte de la production est enti\u00e8rement exp\u00e9rimental et qu’il n’y a pas d’activit\u00e9s commerciales.  Dans le cas contraire, il s’agit d’une production DE+PC, o\u00f9 seuls les co\u00fbts marginaux peuvent \u00eatre pris en compte. La diff\u00e9rence entre ces deux sc\u00e9narios peut avoir un impact \u00e9norme sur le montant des co\u00fbts de RS&DE qui peuvent \u00eatre r\u00e9clam\u00e9s. Consid\u00e9rons les salaires de tous les op\u00e9rateurs, superviseurs, mat\u00e9riaux et frais g\u00e9n\u00e9raux impliqu\u00e9s dans un cycle de production par rapport \u00e0 quelques personnes suppl\u00e9mentaires (en plus de l’installation typique) pr\u00e9sentes pour l’essai. Il est essentiel d’\u00e9tablir le contexte RS&DE de l’essai de production pour \u00e9tablir la PE.<\/p>\n\n\n\n

L’histoire de l’essai<\/strong><\/h2>\n\n\n\n

Le contexte d’un essai de PE est celui d’un risque important pour le produit et\/ou le processus. Quels sont les effets n\u00e9gatifs potentiels des changements que vous testez ? Il peut s’agir d’une augmentation des taux de rebut, d’un ralentissement ou d’un arr\u00eat de la production. Il n’est pas n\u00e9cessaire que ces probl\u00e8mes surviennent au cours de l’essai de production. Toutefois, pour d\u00e9montrer que les risques \u00e9taient pr\u00e9sents, vous aurez besoin de preuves. La documentation est essentielle pour prouver le contexte de production. Il peut s’agir de modes d’emploi, de comptes rendus de r\u00e9unions, d’autorisations sp\u00e9ciales, de notes ou de photos d’observation du parcours. Ces documents doivent \u00e9tablir les changements pr\u00e9vus, les risques associ\u00e9s avant la production, les efforts suppl\u00e9mentaires requis pendant l’essai (surveillance, ajustements du processus, surco\u00fbts) et l’analyse effectu\u00e9e apr\u00e8s l’essai.<\/p>\n\n\n\n

L’\u00e9tape suivante consiste \u00e0 d\u00e9terminer le d\u00e9but et la fin des essais. Il s’agit notamment de d\u00e9terminer le calendrier de l’exp\u00e9rimentation et la part de la production concern\u00e9e. Id\u00e9alement, ces \u00e9l\u00e9ments sont \u00e9tablis dans le cadre de la documentation relative \u00e0 la planification de l’essai. Toutefois, si l’essai n’a pas de d\u00e9but ou de fin d\u00e9finis, vous devrez vous appuyer sur l’existence d’une incertitude technologique. Quand les changements exp\u00e9rimentaux pourraient-ils commencer \u00e0 avoir un impact ? Quand avez-vous atteint un point o\u00f9 vous \u00eates s\u00fbr que les probl\u00e8mes ne se produiront pas ? Il pourrait y avoir une transition de la PE au DE+PC au fur et \u00e0 mesure que le risque diminue, mais l’observation se poursuit. Pour r\u00e9pondre \u00e0 ces questions, vous aurez besoin de l’historique complet des essais.<\/p>\n\n\n\n

Calcul des co\u00fbts de la production exp\u00e9rimentale<\/strong><\/h2>\n\n\n\n

Vous pouvez identifier les co\u00fbts associ\u00e9s une fois que vous avez d\u00e9fini le contexte des essais. Pour le DE, vous d\u00e9clarez tous les employ\u00e9s techniques impliqu\u00e9s dans la RS&DE ainsi que le personnel impliqu\u00e9 dans la gestion de la production. Les mat\u00e9riaux de rebut peuvent \u00e9galement \u00eatre inclus. Si vous finissez par vendre un produit, ce qui n’\u00e9tait pas pr\u00e9vu dans le cas de la PE, vous devez r\u00e9cup\u00e9rer uniquement les co\u00fbts des mat\u00e9riaux (et non la main-d’\u0153uvre ou les frais g\u00e9n\u00e9raux). Dans le cas de la DE+PC, vous n’incluez que les co\u00fbts marginaux. Par exemple, le personnel pr\u00e9sent lors de l’essai et qui n’aurait normalement pas \u00e9t\u00e9 pr\u00e9sent lors de la production.  Une m\u00e9thode alternative simple consiste \u00e0 prendre le co\u00fbt de production pendant la p\u00e9riode d’essai et \u00e0 en soustraire le co\u00fbt de production standard.<\/p>\n\n\n\n

Le fardeau que repr\u00e9sente l’\u00e9tablissement du risque dans le contexte de l’essai de production en vaut la peine. La diff\u00e9rence entre les co\u00fbts de RS&DE \u00e9ligibles de la PE et de la DE+PC peut \u00eatre substantielle. Il vaut donc la peine de s’assurer que les essais sont bien document\u00e9s, y compris l’enregistrement des risques potentiels avant la production. Comprendre et documenter l’histoire de l’essai permettra de s’assurer que tous les co\u00fbts admissibles sont saisis et d\u00e9fendables.<\/p>\n\n\n\n

Demander le financement du cr\u00e9dit d’imp\u00f4t r\u00e9troactif pour la RS&DE<\/strong><\/h2>\n\n\n\n

Pour obtenir de l’aide afin de d\u00e9terminer quel sc\u00e9nario s’applique \u00e0 vos faits, envisagez de faire appel \u00e0 nos consultants professionnels en RS&DE<\/strong>. Notre \u00e9quipe peut s’occuper de votre demande de cr\u00e9dit d’imp\u00f4t pour la RS&DE, tout en d\u00e9terminant si votre entreprise est admissible \u00e0 des programmes de subventions ou de pr\u00eats du gouvernement canadien<\/strong><\/a> pour l’un ou l’autre de vos projets admissibles.<\/p>\n\n\n\n

\n

Votre entreprise peut \u00eatre admissible au financement de la R&D par le biais du cr\u00e9dit d’imp\u00f4t pour la RS&DE et du Programme d’aide \u00e0 la recherche industrielle (PARI). D\u00e9couvrez comment ces deux programmes peuvent fonctionner ensemble pour financer vos projets d’innovation admissibles en t\u00e9l\u00e9chargeant notre <\/strong>diaporama gratuit sur le PARI et la RS&DE<\/strong><\/a>.<\/strong><\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"

Vous voulez savoir si votre projet de R&D est admissible \u00e0 des cr\u00e9dits d’imp\u00f4t dans le cadre du programme de financement de la RS&DE ? D\u00e9couvrez comment le programme d\u00e9finit la production exp\u00e9rimentale admissible.<\/p>\n","protected":false},"author":60,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[768],"tags":[713,726,765],"class_list":["post-281557","post","type-post","status-publish","format-standard","hentry","category-government-funding","tag-federal-funding-fr","tag-research-development-fr","tag-sred-fr"],"yoast_head":"\nDemande de RS&DE dans le cadre d'une production exp\u00e9rimentale<\/title>\n<meta name=\"description\" content=\"Vous voulez savoir si votre projet de R&D est admissible \u00e0 des cr\u00e9dits d'imp\u00f4t dans le cadre du programme de financement de la RS&DE ? 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