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Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA)

Support for AI-enabled electronic business development

Offered by
Investissement Québec (IQ)

Record updated

Funding available
Up to 30% of project cost
Deadline
Open continuously
Location
Quebec, Canada
Who can apply
Companies with an establishment in Quebec that operate a business in the information technology sector.
See full eligibility

Overview

The Crédit d’impôt pour le développement des affaires électroniques intégrant des fonctionnalités d’intelligence artificielle offers a 30% tax credit on eligible salaries for Quebec IT companies integrating AI into business processes. Eligible activities include specialized AI consulting, preparatory work for AI-integrated projects, and information systems or technological infrastructure development.

At a glance

Funding available

Maximum share of project costs
30%
Financing goals
  • Increase performance through digital transformation
  • Automate business operations
  • Develop a new product or service
  • Optimize production processes
  • Strengthen cybersecurity

Eligible candidates

Location
  • Quebec
Eligible Industries
All industries
Annual revenue
All revenue ranges
Organisation size
6 employees minimum
Audience
  • Startups
Legal structures
For-profit business

Start applying for this program

Take a practical assessment to gain a clear understanding of how well this program aligns with your specific needs and long-term goals.

Availability timeline

2026
Periods: 1

Latest changes

CDAE-IA proof requirements updated

A September 2026 reference guide now spells out the supporting evidence needed for CDAE-IA employee attestations, including detailed timesheets and AI project artifacts.

See more

The official September 2026 reference guide now details the evidence needed to support CDAE-IA employee attestations. It requires time records to be broken down by task, project, and client, and says entries that only show the client are insufficient. The guide also lists supporting documents that may be used, including task methodologies, project files, time sheets, exports from work-management tools, Git records, and AI evidence such as MLOps logs, model cards, and data-governance documents.

Official source: investquebec.com
October 5, 2026

Eligibility

Who is eligible?

  • Companies with an establishment in Quebec that operate a business in the information technology sector.
  • Companies whose activities contribute to deploying or integrating artificial intelligence solutions into business processes.

Who is not eligible

  • Tax-exempt companies
  • Crown corporations and wholly controlled Crown subsidiaries

Eligible expenses

  • Eligible salaries paid to eligible employees, above the exclusion threshold per employee.

Ineligible Costs and Activities

  • Salaries related to certain government contracts.

Activities funded

  • Specialized artificial intelligence consulting.
  • Preparatory information technology consulting linked to an eligible activity, carried out in the 12 months preceding a project that significantly integrates AI.
  • Preparatory development or integration of information systems or technological infrastructures, including ancillary development of e-commerce solutions that allow monetary transactions, carried out in the 12 months preceding a project that significantly integrates AI.
  • Preparatory development of security and identification services, carried out in the 12 months preceding a project that significantly integrates AI.
  • Activities mainly related to electronic business that significantly integrate AI functionalities.

How to apply

  • After the end of your fiscal year, write to mesuresfiscales@invest-quebec.com to obtain the CDAEIA company and employee attestation application form.
  • Submit your application after the end of your fiscal year.

Documents Needed

  • The CDAEIA company and employee attestation application form.

Processing and Agreement

  • Investissement Québec reviews whether the company and employee conditions are met and issues the required attestations if the application is approved.
  • An attestation from Investissement Québec does not guarantee receipt of the tax credit, which remains subject to Revenu Québec’s decision.
  • For any attestation request, payment of the applicable fees is required before the attestation is issued, after the company receives its invoice.

Additional information

  • Investissement Québec confirms eligibility by issuing the attestations required to claim the tax credit with Revenu Québec.
  • An attestation from Investissement Québec does not guarantee receipt of the tax credit, which remains subject to Revenu Québec’s decision.
  • Fees apply to the analysis of eligibility applications.
  • A guide is available to help companies assess whether AI functionalities are integrated in a significant way.

Contacts

mesuresfiscales@invest-quebec.com
18444746367
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Frequently Asked Questions about the Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA) Program

What is the Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA)?

The Crédit d’impôt pour le développement des affaires électroniques intégrant des fonctionnalités d’intelligence artificielle offers a 30% tax credit on eligible salaries for Quebec IT companies integrating AI into business processes. Eligible activities include specialized AI consulting, preparatory work for AI-integrated projects, and information systems or technological infrastructure development.

How much funding can be received?

Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA) Funds up to 30% of admissible expenses.

What is the deadline to apply?

The program is accepting continuous intake

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: The company must have an establishment in Quebec and operate in the information technology sector. It must meet the 75% information technology revenue test, the 50% core activity revenue test, and the 75% service revenue test for the relevant taxation year or the previous one. It must maintain at least six eligible full-time employees and obtain annual company and employee attestations.

What expenses are eligible under Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA)?

Eligible salaries paid to eligible employees, above the exclusion threshold per employee.

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) by email at mesuresfiscales@invest-quebec.com or by phone at 18444746367.

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.