Open
Tax credit for external design in Québec
Tax credit for a design activity carried out by an outside consultant
Last Update: March 3, 2026
Funding available
Up to 24% of project cost
Timeline
- Open continuously
Location
Quebec, Canada
Overview
Tax credit of 12% to 24% on the cost of external design activities (salary costs up to $60,000 for a designer and $40,000 for a pattern maker) or 65% of contract fees admissible on the cost of external design activities by a consultant.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Develop an online presence
- Reduce environmental footprint
- Renovate or expand facilities
Eligible Funding
- Up to 24% of project cost
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Manufacturing
Location
- Quebec
Legal structures
- For-profit business
Annual revenue
- $ 150,000 minimum revenue
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Design activities carried out externally under a contract with an eligible external consultant.
- Pattern drawing activities (activité de dessin de patron) performed under a contract with an eligible external consultant.
Eligibility
Who is eligible?
- Corporations operating a business in Quebec with a gross annual income of at least $150,000
- Corporations with an establishment in Quebec
- Corporations that hold an eligibility certificate for an external design activity issued by the Minister of Economy, Innovation and Energy
- Corporations that are not tax-exempt or Crown corporations (or wholly controlled subsidiaries of Crown corporations)
Who is not eligible
- Tax-exempt corporations.
- Crown corporations or wholly controlled subsidiaries of such corporations.
Eligible expenses
- If the applicant company has a non-arm’s length relationship with the eligible external consultant: portion of the contract cost attributable to the salaries paid by the external consultant to an eligible designer (up to $60,000 per year) or to an eligible pattern maker (up to $40,000 per year), both holding a qualification certificate and working at a Quebec establishment.
- If the applicant company has an arm’s length relationship with the eligible external consultant: 65% of the contract cost attributable to eligible design or pattern making activities performed under the contract by the external consultant in Quebec, for the company’s benefit.
Eligible geographic areas
This grant is available to companies that have a physical presence and conduct business in Quebec. The eligibility is restricted to those operating within this specific region.
- Companies with an establishment in Quebec.
Additional information
Here are additional relevant details for this grant:
- The maximum annual salary considered for eligible designers is $60,000, and for patternmakers, it is $40,000.
- Documents can be submitted via authorized internet software, which negates the need for paper submissions.
- On mailed documents, include the company name, identification numbers, and fiscal year-end date.
- All documents should ideally be submitted in one package to expedite processing.
- If necessary attestation documents are delayed, applications will be processed only upon receipt of these attestations, even if they arrive past the deadline.
Documents and links
Frequently Asked Questions about the Tax credit for external design in Québec Program
Here are answers to the most common questions about the Tax credit for external design in Québec. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
What is the Tax credit for external design in Québec?
Tax credit of 12% to 24% on the cost of external design activities (salary costs up to $60,000 for a designer and $40,000 for a pattern maker) or 65% of contract fees admissible on the cost of external design activities by a consultant.
How much funding can be received?
Tax credit for external design in Québec Funds up to 24% of admissible expenses.
Who is eligible for the Tax credit for external design in Québec program?
To be eligible for the Tax credit for external design in Québec program, you must:
The corporation must have an establishment in Quebec and operate a business with a gross income of at least $150,000 per year.
The corporation must hold an eligibility certificate for an external design activity issued by the Minister of Economy, Innovation and Energy.
The corporation cannot be tax-exempt or a Crown corporation, nor a wholly controlled subsidiary of such a corporation.
What expenses are eligible under Tax credit for external design in Québec?
Design activities carried out externally under a contract with an eligible external consultant.
Pattern drawing activities (activité de dessin de patron) performed under a contract with an eligible external consultant.
Where is the Tax credit for external design in Québec available?
The Tax credit for external design in Québec program is available the province of Quebec.
Is the Tax credit for external design in Québec a grant, loan, or tax credit?
Tax credit for external design in Québec is a Tax Credits
Who are the financial supporters of the Tax credit for external design in Québec?
Tax credit for external design in Québec is funded by Revenu Québec, Gouvernment of Québec