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Source verified July 8, 2026
Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA)
Support for AI-enabled electronic business development
Offered by
Funding available
Up to 0.3% 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.
/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 0.3% 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
- 6 employees minimum
Audience
- Startups
Next Steps
1
Determine your project
2
Validate your eligibility
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.
Documents Needed
- The CDAEIA company and employee attestation application form.
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.
How to apply
- After the end of your fiscal year, email mesuresfiscales@invest-quebec.com to obtain 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
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 0.3% 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:
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)?
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.
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.
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