How much funding can be received?

Funds up to 30% of admissible expenses.

What is the deadline to apply?

The deadline to apply is 2026-01-01T00:00:00Z.

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

Q: What are Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA)'s eligibility criterias?

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

Last Update: July 18, 2025

QC, Canada

Supports digital business projects integrating artificial intelligence in Quebec

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

Eligible Funding

Up to 30% of project cost

Timeline

Open Date : March 25, 2025
Closing date : January 1, 2026

Financing Type

Tax Credits

Eligible Industries

Information and cultural industries
Professional, scientific and technical services
Administrative and support, waste management and remediation services

Grant Providers

Gouvernement du Québec
Investissement Québec (IQ)

Status

Open

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

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.

Financing terms and conditions

The total tax credit rate is up to 30% of eligible salary for each eligible employee.
For the 2026 fiscal year, the refundable tax credit is 22% and the non-refundable portion is 8% (total 30%).
For 2027, the breakdown is 21% refundable and 9% non-refundable (total 30%).
For 2028 and subsequent years, the refundable portion is 20% and the non-refundable portion is 10% (total 30%).
The annual eligible salary threshold previously capped at $83,333 is now uncapped, but a base exclusion amount (e.g., $18,571 for 2025, indexed) must be deducted from each employee's eligible salary.
A minimum financing amount of $20,000 is available for the refundable tax credit, allowing companies to access liquidity sooner.

Eligible projects & activities

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.

Examples of admissible projects:

$ 63,000

Developing an AI chatbot for customer support automation

$ 67,400

Implementing AI-powered inventory management for online retailers

$ 55,500

Automating B2B electronic invoicing with AI document processing

$ 60,000

Launching AI-based cybersecurity services for small businesses

$ 61,500

Integrating AI-driven personal finance tools for credit unions

$ 67,000

Creating an AI-powered HR platform to streamline talent matching

Eligibility criteria of the Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA) program

The applicant must be a company with an establishment in Quebec, operating in the information technology (IT) sector.
The company must not be tax-exempt or a Crown corporation, nor a wholly controlled subsidiary of a Crown corporation.
The company must obtain annual eligibility attestations from Investissement Québec for itself and for the employees claimed under the credit.
At least 75% of the company's gross revenue must derive from activities in the IT sector, and at least 50% from specific key sub-sectors within IT, both within the same fiscal year.
The company must maintain at least six eligible full-time employees throughout the fiscal year to be considered.

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.

How to apply to the Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA) program

Verify eligibility requirements

Review the eligibility criteria for both the company and employees
Ensure compliance with activity, services provided, and minimum employment requirements

Collect supporting documents

Gather required financial and operational documents
Prepare information on activities, services, and employees

Apply for attestations

Complete the attestation application form for the company on the Investissement Québec website
Complete attestation applications for each eligible employee

Submit attestation applications

Submit attestation requests before the 15th month after the end of the fiscal year
If late, justify the delay for discretionary consideration (within 18 months)
Ensure application completeness as incomplete requests are not processed

Receive attestations

Obtain company and employee attestations from Investissement Québec

File the tax credit claim

Attach the prescribed CDAEIA form from Revenu Québec
Attach company and employee attestations to corporation tax return
File the application with Revenu Québec by the later of 18 months after the fiscal year or 3 months after attestations issuance

Facilitate site inspection if required

Cooperate with a possible site visit by Investissement Québec

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.