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Tax credit for cellulosic ethanol production in Quebec
Last Update: March 4, 2026
Quebec, Canada
Supports eligible Quebec companies producing cellulosic ethanol
Tax Credits
Overview
The Tax Credit for Cellulosic Ethanol Production in Quebec provides financial support to eligible corporations producing qualifying cellulosic ethanol in Quebec before April 1, 2023. The program assists companies in offsetting costs related to the production of cellulosic ethanol; however, the maximum funding amount is not specified.
At a glance
Funding available
Financing goals
- Reduce the ecological footprint
Eligible Funding
- No Condition
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Manufacturing
Location
- Quebec
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Activities funded
- Production of eligible cellulosic ethanol within Quebec.
Examples of admissible projects:
$ 34,000
Develop an ecommerce platform for a local handicraft partnership
$ 60,000
Purchase a refrigerated delivery van for a meal service
$ 49,000
Build accessible entrance and washrooms for a cultural association
$ 55,000
Modernize bakery with efficient ovens and allergen controls
$ 18,000
Expand a tool library’s collection and member workshops
$ 22,000
Install energy-efficient lighting in a food cooperative store
Eligibility
- The applicant must be a corporation with an establishment in Quebec.
- The company must operate an eligible cellulosic ethanol production business in Quebec.
- The applicant must not be a tax-exempt corporation.
- The applicant must not be a Crown corporation or a wholly controlled subsidiary of a Crown corporation.
Who is eligible?
- Companies with an establishment in Quebec engaged in the production of eligible cellulosic ethanol
Who is not eligible
- Tax-exempt companies.
- Crown corporations or subsidiaries wholly owned by a Crown corporation.
- Companies that have applied for an initial eligibility certificate for the deduction for income from a major investment project for activities resulting from that project.
Eligible geographic areas
- Companies with an establishment in Quebec.
How to apply
- Step 1: Enter Tax Credit Details in Income Tax ReturnIndicate the name of the cellulosic ethanol production tax credit, its code (90), and the relevant amount on one of lines 440p to 440y of the corporation's income tax return.
- Step 2: Gather Required DocumentationComplete the "Crédit d'impôt pour production d'éthanol cellulosique au Québec" form (CO-1029.8.36.OC).
- Include a monthly report detailing eligible cellulosic ethanol production during the fiscal year in Quebec.
- Attach the "Entente concernant le crédit d'impôt pour production d'éthanol cellulosique au Québec" form (CO-1029.8.36.OD), if applicable.
- Maintain supporting documentation showing that the credit received for a previous fiscal year has been included in revenue calculations, if applicable (do not submit with the return, but keep on file for possible review).
- Step 3: Submit Tax Return and DocumentsAttach all required documents to the corporation's income tax return.
- If unable to attach documents at time of submission, send them separately within twelve months following the filing deadline for that year.
- Indicate the company name, identification numbers, and financial year-end date on all documents if submitting by mail.
- For online submissions via authorized software, paper copies are not required.
- It is recommended to send all documentation in a single submission for faster processing.
Additional information
- It is preferable to submit all required documents in a single package to expedite file processing.
- If documents are sent by mail, they must clearly indicate the company name, identification numbers, and fiscal year end date.
- Retain proof showing that the tax credit received in a previous taxation year was included in income calculations, as this may be requested but does not need to be attached to the return.
- The corporate income tax return and related documents for this tax credit can also be transmitted electronically using authorized software.
