The Quebec Budget has provided a first glance at the financial commitment the provincial government is willing to make in support of its freshly minted science and innovation policy. Flush with surplus cash and cognizant of the need to bolster the province's innovative capacity in selected niches sectors, the Budget once again demonstrates the unique approach to supporting science and technology (S&T) through a combination of tax incentives and funded initiatives geared towards the needs of the high technology and medical business communities.