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Source verified June 16, 2026
Development of E-Business Tax Credit (CDAE)
Tax credit for development of a Quebec e-business
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Latest source updateLast Update: June 3, 2026Latest change: The page content for the Development of E-Business tax credit has been replaced with a broader Québec investment overview, removing the program’s eligibility, funding, and application details.View change
Latest source update
Last Update: June 3, 2026
Latest change: The page content for the Development of E-Business tax credit has been replaced with a broader Québec investment overview, removing the program’s eligibility, funding, and application details.
Major content update for Development of E-Business tax credit
The page now presents a general Québec investment and tax environment overview instead of the Development of E-Business tax credit details. The prior program-specific eligibility rules, eligible activities, excluded activities, credit rate, salary cap, forms, and step-by-step application instructions are no longer shown. The scope has also shifted away from a targeted IT tax credit for Québec-based corporations toward broad messaging on trade access, workforce, innovation incentives, sector support, and other provincial investment advantages. Contact and portal details tied to the former tax credit page were also removed or replaced.
Funding available
Up to 30% of project cost
Deadline
Open continuously
Location
Quebec, Canada
Who can apply
Corporations whose activities are primarily in the fields of information system design or software publishing.
See full eligibility
Overview
Le crédit d’impôt pour le développement des affaires électroniques (CDAE) vise les sociétés du Québec actives en technologies de l’information. Il soutient notamment la conception de systèmes informatiques, l’édition de logiciels et certaines activités de commerce électronique.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Increase performance through digital transformation
- Develop an online presence
- Strengthen cybersecurity
Eligible Funding
- Up to 30% of project cost
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Quebec
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- IT consulting services related to technology or the development of systems, processes and electronic business solutions.
- Development or integration of information systems.
- Development or integration of technological infrastructures.
- Maintenance or evolution activities that are accessory to the development or integration.
- Development of security and identification services.
Documents Needed
- Demand for corporation and employee certificates.
- Required documents mentioned in the application for corporation and employee certificates.
- Duly signed pages of the “Demande - Société” and “Demande - Employés” forms in PDF format.
Eligibility
Who is eligible?
- Corporations whose activities are primarily in the fields of information system design or software publishing.
- Corporations that carry out eligible IT-sector activities in Québec.
Who is not eligible
- Corporations excluded under the applicable tax rules, including tax-exempt corporations and Crown corporations.
Eligible expenses
- Eligible salary paid to eligible employees.
Ineligible Costs and Activities
- Salaries related to certain government contracts are excluded.
Eligible geographic areas
- Québec
Selection criteria
The evaluation and selection criteria for this grant are as follows:
- Innovation and added value of activities in the information technology (IT) sector
- Impact on Quebec's technological and economic development
- Capacity and skills of the project team
- Potential for job creation in Quebec
- Financial viability and project implementation plan
How to apply
- Send an email to mesuresfiscales@invest-quebec.com with the legal name of the corporation and the Québec enterprise number (NEQ) in the subject line.
- Investissement Québec will send a SharePoint link by email.
- Upload the completed application for corporation and employee certificates in Excel format.
- Upload the required documents, including the duly signed PDF pages for “Demande - Société” and “Demande - Employés”.
Processing and Agreement
- Investissement Québec confirms eligibility after analyzing the file.
- The company must obtain the required attestations for each year it intends to claim the credit.
- Investissement Québec and Revenu Québec may exchange information under their agreements.
Additional information
Additional information on CDAE
- Fees are charged for the analysis of each request for an eligibility certificate.
- The changes announced for 2025 involve a gradual increase in the non-refundable tax credit rate (from 6% to 10% by 2028) and a corresponding decrease in the refundable rate (from 24% to 20% by 2028).
- Financing for refundable tax credits can be obtained to access liquidity more quickly.
- The use of expired forms for the application will necessitate submitting a new compliant application, which will cause additional processing delays.
Frequently Asked Questions about the Development of E-Business Tax Credit (CDAE) Program
What is the Development of E-Business Tax Credit (CDAE)?
Le crédit d’impôt pour le développement des affaires électroniques (CDAE) vise les sociétés du Québec actives en technologies de l’information. Il soutient notamment la conception de systèmes informatiques, l’édition de logiciels et certaines activités de commerce électronique.
How much funding can be received?
Development of E-Business Tax Credit (CDAE) Funds up to 30% of admissible expenses.
Who is eligible for the Development of E-Business Tax Credit (CDAE) program?
To be eligible for the Development of E-Business Tax Credit (CDAE) program, you must:
The corporation must have an establishment in Québec where it carries on business in the IT sector.
At least 75% of its gross revenue must come from IT sector activities, and at least 50% from the specified eligible sub-sectors.
At least 75% of the gross revenue from the specified activities must be attributable to eligible services.
What expenses are eligible under Development of E-Business Tax Credit (CDAE)?
IT consulting services related to technology or the development of systems, processes and electronic business solutions.
Development or integration of information systems.
Development or integration of technological infrastructures.
Maintenance or evolution activities that are accessory to the development or integration.
Development of security and identification services.
Who can I contact for more information about the Development of E-Business Tax Credit (CDAE)?
You can contact Investissement Québec (IQ).
Where is the Development of E-Business Tax Credit (CDAE) available?
The Development of E-Business Tax Credit (CDAE) program is available the province of Quebec.
Is the Development of E-Business Tax Credit (CDAE) a grant, loan, or tax credit?
Development of E-Business Tax Credit (CDAE) is a Tax Credits