{"id":8336,"date":"2026-09-17T19:03:49","date_gmt":"2026-09-17T17:03:49","guid":{"rendered":"https:\/\/leyton.com\/ca\/?post_type=article&p=8336"},"modified":"2026-09-17T19:03:51","modified_gmt":"2026-09-17T17:03:51","slug":"la-rsde-a-lere-du-vibe-coding-comment-reclamer-de-la-rd-generee-par-ia-sans-declencher-un-verification-de-larc","status":"publish","type":"article","link":"https:\/\/leyton.com\/ca\/insights\/articles\/la-rsde-a-lere-du-vibe-coding-comment-reclamer-de-la-rd-generee-par-ia-sans-declencher-un-verification-de-larc\/","title":{"rendered":"La RS&DE \u00e0 l’\u00e8re du \u00ab Vibe Coding \u00bb : Comment r\u00e9clamer de la R&D g\u00e9n\u00e9r\u00e9e par IA sans d\u00e9clencher un v\u00e9rification de l’ARC"},"content":{"rendered":"\n

Le d\u00e9veloppement logiciel a connu un changement de paradigme majeur. Les \u00e9quipes d’ing\u00e9nierie ne r\u00e9digent plus la syntaxe ligne par ligne; elles font du \u00ab vibe coding \u00bb, en utilisant des invites (prompts<\/em>) en langage naturel dans des outils comme Cursor, Windsurf et Claude pour orchestrer des bases de code enti\u00e8res.<\/p>\n\n\n\n

Ce saut de v\u00e9locit\u00e9 am\u00e8ne les fondateurs et directeurs de la technologie (CTO) \u00e0 se poser une question cruciale : Si l’IA a \u00e9crit 70 % de notre code, pouvons-nous toujours r\u00e9clamer des cr\u00e9dits d’imp\u00f4t pour la RS&DE<\/a><\/strong>?<\/em><\/p>\n\n\n\n

La r\u00e9ponse courte est oui. L’Agence du revenu du Canada (ARC) ne finance pas le travail manuel de saisie de la syntaxe; elle finance la r\u00e9solution d’une incertitude technologique<\/strong>. L’IA acc\u00e9l\u00e8re l’ex\u00e9cution, mais elle n’\u00e9limine pas le risque architectural.<\/p>\n\n\n\n

Ing\u00e9nierie de routine vs le \u00ab Mur de l’IA \u00bb<\/strong><\/h2>\n\n\n\n

L’IA excelle dans l’ing\u00e9nierie de routine en g\u00e9n\u00e9rant des API CRUD de base, des composants d’interface r\u00e9utilisables (boilerplate<\/em>) et des int\u00e9grations standards. Or, ces travaux de routine n’ont jamais<\/em> \u00e9t\u00e9 admissibles \u00e0 la RS&DE. L’IA a simplement \u00e9limin\u00e9 le superflu.<\/p>\n\n\n\n

L’admissibilit\u00e9 commence lorsque votre \u00e9quipe heurte le Mur de l’IA<\/strong>. Cela se produit lorsqu’un LLM hallucine, entre dans des boucles infinies de correction d’erreurs ou \u00e9choue face \u00e0 des contraintes syst\u00e8me r\u00e9elles (telles qu’une forte concurrence, une faible latence ou des limites de m\u00e9moire strictes). Lorsque les mod\u00e8les standards \u00e9chouent, l’expertise technique humaine devient essentielle pour formuler des hypoth\u00e8ses, analyser les modes de d\u00e9faillance et orienter l’investigation.<\/p>\n\n\n\n

Le dossier de preuves RS&DE \u00e0 l’\u00e8re de l’IA<\/strong><\/h2>\n\n\n\n

Pour d\u00e9fendre une demande assist\u00e9e par l’IA lors d’un examen de l’ARC, votre documentation doit mettre en \u00e9vidence l’intervention technique humaine :<\/p>\n\n\n\n

    \n
  • Journaux d’erreurs et d’\u00e9checs de l’IA<\/strong> : Conservez les traces o\u00f9 le mod\u00e8le a \u00e9chou\u00e9 de mani\u00e8re r\u00e9p\u00e9t\u00e9e ou a g\u00e9n\u00e9r\u00e9 du code d\u00e9fectueux sous des tests de stress. Cela prouve \u00e0 l’examinateur que le probl\u00e8me ne pouvait pas \u00eatre r\u00e9solu \u00e0 l’aide des connaissances g\u00e9n\u00e9ralement accessibles (c.-\u00e0-d. le jeu d’entra\u00eenement de l’IA).<\/li>\n\n\n\n
  • Prompts de contraintes architecturales<\/strong> : Documentez les invites strat\u00e9giques ax\u00e9es sur les contraintes plut\u00f4t que les simples demandes de corrections mineures. Par exemple : \u00ab La mise en cache ORM standard viole nos contraintes de s\u00e9curit\u00e9 au niveau des lignes; concevez un tampon personnalis\u00e9 c\u00f4t\u00e9 serveur. \u00bb<\/em><\/li>\n\n\n\n
  • \u00c9valuations et d\u00e9cisions de l’\u00e9quipe humaine<\/strong> : Documentez l’analyse des r\u00e9sultats de l’IA par votre \u00e9quipe. Si Claude sugg\u00e8re deux approches qui plantent toutes deux \u00e0 10 000 requ\u00eates simultan\u00e9es, consignez pourquoi<\/em> le blocage s’est produit et comment<\/em> vos ing\u00e9nieurs ont r\u00e9orient\u00e9 l’architecture.<\/li>\n\n\n\n
  • Indicateurs de performance et d’\u00e9valuation (Benchmarks)<\/strong> : Conservez des donn\u00e9es empiriques comparant le code de base g\u00e9n\u00e9r\u00e9 par l’IA \u00e0 la solution r\u00e9usin\u00e9e apr\u00e8s les exp\u00e9rimentations men\u00e9es par l’humain.<\/li>\n<\/ul>\n\n\n\n

    La d\u00e9fense ax\u00e9e sur \u00ab l’humain dans la boucle \u00bb<\/strong><\/h2>\n\n\n\n

    Les examinateurs de l’ARC ne rejetteront pas une demande simplement parce que vous avez utilis\u00e9 Copilot ou Claude. Ce qui importe pour eux, c’est d’\u00e9tablir qui a dirig\u00e9 la recherche :<\/p>\n\n\n\n

    \n

    “Ex\u00e9cution par l’IA (R\u00e9daction\/Tests)”+”Expertise du domaine (Analyse & Direction)”=”RS&DE d\u00e9fendable”<\/p>\n\n\n\n

    <\/div>\n<\/blockquote>\n\n\n\n

    Si l’IA peut r\u00e9soudre votre probl\u00e8me avec un seul prompt<\/em>, vous faisiez de l’ing\u00e9nierie de routine. Mais si l’IA a g\u00e9n\u00e9r\u00e9 des cas limites d\u00e9fectueux qui ont exig\u00e9 de vos ing\u00e9nieurs qu’ils analysent des goulots d’\u00e9tranglement de m\u00e9moire, r\u00e9interpr\u00e8tent des journaux de tests et repensent la topologie du syst\u00e8me, vous avez une demande de RS&DE exemplaire.<\/p>\n\n\n\n

    L’IA n’a pas tu\u00e9 les cr\u00e9dits d’imp\u00f4t pour la R&D. Elle a simplement relev\u00e9 la barre de ce qui est consid\u00e9r\u00e9 comme de la routine. Les entreprises qui r\u00e9ussissent leurs r\u00e9clamations en 2026 sont celles qui documentent les \u00e9checs techniques et les d\u00e9cisions humaines derri\u00e8re chaque prompt<\/em>.<\/p>\n\n\n\n

    Votre \u00e9quipe fait-elle du vibe coding tout en franchissant des obstacles techniques complexes? Contactez nos sp\u00e9cialistes en RS&DE d\u00e8s aujourd’hui pour vous assurer que vos cr\u00e9dits d’imp\u00f4t pour la R&D \u00e9voluent au m\u00eame rythme que votre pile technologique.<\/em><\/p>\n\n\n\n\n","protected":false},"excerpt":{"rendered":"

    Le d\u00e9veloppement logiciel a connu un changement de paradigme majeur. Les \u00e9quipes d’ing\u00e9nierie ne r\u00e9digent plus la syntaxe ligne par ligne; elles font du \u00ab vibe coding \u00bb, en utilisant des invites (prompts) en langage naturel dans des outils comme Cursor, Windsurf et Claude pour orchestrer des bases de code enti\u00e8res. Ce saut de v\u00e9locit\u00e9 […]<\/p>\n","protected":false},"author":72,"featured_media":8280,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[236,546],"tags":[117],"expertise":[1738,399098],"class_list":["post-8336","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-developpement-de-logiciel","category-rsde","tag-rsde","expertise-credits-dimpot-rsde","expertise-financement-de-linnovation-et-incitatifs-fiscaux"],"acf":[],"yoast_head":"\nLa RS&DE \u00e0 l'\u00e8re du \u00ab Vibe Coding \u00bb : Comment r\u00e9clamer de la R&D g\u00e9n\u00e9r\u00e9e par IA sans d\u00e9clencher un v\u00e9rification de l'ARC - Leyton Canada<\/title>\n<meta name=\"description\" content=\"Vibe coding et IA : d\u00e9couvrez comment r\u00e9clamer la RS&DE en documentant l'intervention humaine face aux limites de l'IA.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leyton.com\/ca\/insights\/articles\/la-rsde-a-lere-du-vibe-coding-comment-reclamer-de-la-rd-generee-par-ia-sans-declencher-un-verification-de-larc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La RS&DE \u00e0 l'\u00e8re du \u00ab Vibe Coding \u00bb : Comment r\u00e9clamer de la R&D g\u00e9n\u00e9r\u00e9e par IA sans d\u00e9clencher un v\u00e9rification de l'ARC\" \/>\n<meta property=\"og:description\" content=\"Vibe coding et IA : d\u00e9couvrez comment r\u00e9clamer la RS&DE en documentant l'intervention humaine face aux limites de l'IA.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leyton.com\/ca\/insights\/articles\/la-rsde-a-lere-du-vibe-coding-comment-reclamer-de-la-rd-generee-par-ia-sans-declencher-un-verification-de-larc\/\" \/>\n<meta property=\"og:site_name\" content=\"Leyton Canada\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-17T17:03:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/3\/files\/2026\/09\/Canada-Website-inside-pictures-2026-09-16T181655.204.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"655\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/leyton.com\\\/ca\\\/insights\\\/articles\\\/la-rsde-a-lere-du-vibe-coding-comment-reclamer-de-la-rd-generee-par-ia-sans-declencher-un-verification-de-larc\\\/\",\"url\":\"https:\\\/\\\/leyton.com\\\/ca\\\/insights\\\/articles\\\/la-rsde-a-lere-du-vibe-coding-comment-reclamer-de-la-rd-generee-par-ia-sans-declencher-un-verification-de-larc\\\/\",\"name\":\"La RS&DE \u00e0 l'\u00e8re du \u00ab Vibe Coding \u00bb : Comment r\u00e9clamer de la R&D g\u00e9n\u00e9r\u00e9e par IA sans d\u00e9clencher un v\u00e9rification de l'ARC - 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