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Tax credit for biofuel production in Quebec
Last Update: March 3, 2026
Quebec, Canada
Incentive for eligible Quebec companies producing qualifying biofuels
Tax Credits
Overview
The Tax Credit for Biofuel Production in Quebec offers eligible corporations a refundable tax credit for the production of qualifying biofuels in the province between April 1, 2023, and March 31, 2033; the specific maximum funding amount is not specified in program documentation. This government program supports companies operating biofuel production facilities in Quebec to encourage local biofuel manufacturing and environmental innovation.
At a glance
Funding available
Financing goals
- Reduce the ecological footprint
Eligible Funding
- No Condition
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Manufacturing
Location
- Quebec
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Activities funded
- Production of eligible biofuels within Quebec after March 31, 2023 and before April 1, 2033.
Examples of admissible projects:
$ 70,000
Digitization of client records for a homecare cooperative
$ 59,000
Refurbishment of community kitchen with energy-efficient appliances
$ 195,000
Upgrading manufacturing line with automated quality inspection system
$ 99,500
Installation of solar panels for bakery production facility
$ 83,000
Renovation of accessible washrooms at a performing arts center
$ 39,000
Expanding zero-waste delivery service with new e-cargo bikes
Eligibility
- The company must have an establishment in Quebec and operate a biofuel production business in Quebec during the taxation year.
- The company must not be tax-exempt for the year.
- The company must not be a Crown corporation or a wholly owned subsidiary of a Crown corporation.
- The company must obtain an eligibility certificate from the Minister of Economy, Innovation and Energy confirming that the biofuel produced qualifies for the credit.
Who is eligible?
- Corporations operating a biofuel production business in Quebec
Who is not eligible
- Tax-exempt corporations.
- Crown corporations or wholly-owned subsidiaries of a Crown corporation.
Eligible geographic areas
- Quebec
How to apply
- Step 1: Enter Tax Credit Information in Income Tax ReturnIndicate the name of the tax credit for biofuel production on one of the lines 440p to 440y of the corporation's income tax return.
- Provide the tax credit code (111) and the corresponding credit amount in the designated spaces.
- Step 2: Gather Required DocumentationAttach the completed form "Crédit d'impôt pour production de biocarburant au Québec" (CO-1029.8.36.PB).
- Include a copy of all valid eligibility attestations issued by the Minister of Economy, Innovation and Energy for the current or prior fiscal years.
- Prepare a report detailing the eligible biofuel production for each month of the fiscal year.
- If applicable, attach the agreement form "Entente concernant le crédit d'impôt pour production de biocarburant au Québec" (CO-1029.8.36.EB).
- Step 3: Submit Application and DocumentationFile all required documents with the corporation’s income tax return by the latest of: (a) 12 months following the tax return filing deadline, or (b) 3 months after the issuance date of the necessary eligibility attestation.
- If not submitted with the return, send the documents to Revenu Québec by the applicable deadlines.
- Ensure all documents are submitted together in one package for faster processing.
- If applying by mail, indicate the corporation's name, identification numbers, and financial year-end date on each document.
- Alternatively, use authorized software to transmit the tax return and documents online; in this case, paper submission is not required.
Additional information
- If all prescribed forms are submitted within the required deadlines, your tax credit application will be accepted and processed, even if the copy of the eligibility certificate is sent after the applicable deadline.
- The application and related documents can be submitted electronically using approved software, in which case paper copies are not required.
- If submitting by mail, ensure each document displays the company name, identification numbers, account numbers, and fiscal year-end date.
- Submitting all documents in a single package is recommended to expedite file processing.
