
Open
Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA)
Supports digital business projects integrating artificial intelligence in Quebec
Last Update: March 4, 2026
Funding available
No Condition
Timeline
- Open Date : January 1, 2026
Location
Quebec, Canada
Overview
The Development of E-Business Tax Credit integrating Artificial Intelligence (CDAEIA) offers a refundable and non-refundable tax credit of up to 30% of eligible salaries for businesses conducting significant electronic business activities that integrate artificial intelligence. The program supports companies primarily engaged in IT, software development, and related services in Quebec, with eligible activities focusing on projects that meaningfully incorporate AI functionalities.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Increase performance through digital transformation
- Develop a new product or service
- Optimize production processes
Eligible Funding
- Up to 30% of project cost
Timeline
- Open Date : January 1, 2026
Eligible candidates
Eligible Industries
- Information and cultural industries
- Professional, scientific and technical services
- Administrative and support, waste management and remediation services
Location
- Quebec
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- 6 employees minimum
Audience
- Startups
Next steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Consulting in information technology related to technology, systems development, or electronic business solutions—when directly connected to eligible development or integration activities.
- Development and integration of information systems and technological infrastructures incorporating significant artificial intelligence (AI) functionalities.
- Development of electronic business security and identification services with a significant AI component.
Eligibility
Who is eligible?
- Information technology (IT) companies with active operations in Quebec
- Companies developing software (excluding video game publishers, unless specifically covered elsewhere)
- Companies involved in the development or integration of information systems and technological infrastructures
- Companies providing IT consulting services related to electronic business processes integrated with artificial intelligence
- Companies involved in the design and development of video games
Who is not eligible
- Companies exempt from tax for the fiscal year.
- Crown corporations or wholly controlled subsidiaries of such corporations.
- Businesses whose main activities are not in the information technology (IT) sector as defined by specific industry codes.
Eligible expenses
- Salaries paid to eligible employees directly involved in the development and integration of electronic business solutions incorporating significant artificial intelligence functionalities.
Eligible geographic areas
- Companies with an establishment in Quebec.
Additional information
- Investissement Québec may visit company premises during the eligibility period; companies must provide access and necessary information.
- Applications for attestation must be complete; incomplete submissions will not be processed.
- Fees are charged for the analysis of eligibility and review requests by Investissement Québec.
- Incorrect or misleading information may result in penalties ranging from $2,000 to $25,000.
Contacts
Frequently Asked Questions about the Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA) Program
Here are answers to the most common questions about the Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA). This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
What is the Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA)?
The Development of E-Business Tax Credit integrating Artificial Intelligence (CDAEIA) offers a refundable and non-refundable tax credit of up to 30% of eligible salaries for businesses conducting significant electronic business activities that integrate artificial intelligence. The program supports companies primarily engaged in IT, software development, and related services in Quebec, with eligible activities focusing on projects that meaningfully incorporate AI functionalities.
How much funding can be received?
Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA) Funds up to 30% of admissible expenses.
Who is eligible for the Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA) program?
To be eligible for the Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA) program, you must:
Must be a for-profit company with an establishment in Quebec operating in the IT sector
At least 75% of gross revenue from IT sector activities (specified NAICS codes), and 50% from certain core IT activities
Maintain a minimum of six eligible full-time employees throughout the fiscal year
What expenses are eligible under Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA)?
Consulting in information technology related to technology, systems development, or electronic business solutions—when directly connected to eligible development or integration activities.
Development and integration of information systems and technological infrastructures incorporating significant artificial intelligence (AI) functionalities.
Development of electronic business security and identification services with a significant AI component.
Who can I contact for more information about the Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA)?
You can contact Investissement Québec (IQ) or by phone at 1-844-474-6367.
Where is the Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA) available?
The Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA) program is available the province of Quebec.
Is the Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA) a grant, loan, or tax credit?
Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA) is a Tax Credits
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