Closed
Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA)
Tax credit for AI-integrated digital business activities
Last Update: June 16, 2026
Funding available
$ 18,571
Timeline
- Receipt of requests is now closed
Location
Quebec, Canada
Overview
This tax credit supports electronic business activities that integrate artificial intelligence in a meaningful way. It provides a 30% tax credit on eligible salaries, subject to the program's attestation requirements and conditions.
/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
- Maximum amount : 18,571 $
- Up to 30% of project cost
Timeline
- Receipt of requests is now closed
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
- Electronic business activities that integrate artificial intelligence in a significant way.
- IT consulting related to technology, systems development, or electronic business solutions.
- Development and integration of information systems and technological infrastructures.
- Development of security and identification services.
Eligibility
Who is eligible?
- Information technology companies
- Software development businesses
- Companies providing data processing and hosting services
- Companies involved in systems design and integration
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.
Eligible geographic areas
- Quebec
Processing and Agreement
- Investissement Québec reviews the application and checks whether the company and employee conditions are met.
- If approved, Investissement Québec issues the required attestations.
- The company then uses those attestations to claim the credit from Revenu Québec.
- Approval by Investissement Québec does not guarantee the tax credit will be granted by Revenu Québec.
Additional information
- Investissement Québec validates eligibility and issues the required attestations.
- The credit itself is claimed from Revenu Québec, not paid directly by Investissement Québec.
- Applications for attestation are filed after the end of the fiscal year.
- Fees apply for eligibility reviews and attestation analysis.
Contacts
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)?
This tax credit supports electronic business activities that integrate artificial intelligence in a meaningful way. It provides a 30% tax credit on eligible salaries, subject to the program's attestation requirements and conditions.
How much funding can be received?
Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA) Funds up to 30% of admissible expenses, capped at $18,571 per project.
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:
Quebec IT company with annual attestations
Minimum 75% IT revenue and 50% core IT revenue
At least six eligible employees
What expenses are eligible under Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA)?
Electronic business activities that integrate artificial intelligence in a significant way.
IT consulting related to technology, systems development, or electronic business solutions.
Development and integration of information systems and technological infrastructures.
Development of security and identification services.
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