There is no RL27 in Profile and there will not be, as I said, if you have a T1204 you enter in on the T1204. 

The amounts displayed on the RL-27 slip in Box B relate to subsidies received from a ministry or an organization of the government of Quebec during the taxation year.

The subsidy is an amount received as assistance for the cost of an asset, for an outlay or expenditure or as an incentive. Aid or incentives can take the form of a bonus, subsidy, and forgivable loan. 

Depending on the type of benefit that you receive, you must include these amounts in the calculation of your income or that of the trust, company or partnership.

If you are an individual and the amount of subsidy has been exhausted, you do not need to enter it. Therefore, do not claim a deduction for the expense.