Tax credit for external design in Québec
grant_single|update April 18, 2025
QC, Canada
Tax credit for a desing activity carried out by an outside consultant
grant_single_labels|summary
grant_single|eligibleFinancing
- grant_single|projectCostPercent
grant_single|deadlines
- grant_single|openingDate November 14, 2019
grant_single|financingType
Tax Credits
grant_single|eligibleIndustries
- Manufacturing
grant_single|grantors
- Revenu Québec
- Gouvernement du Québec
grant_single|status
grant_card_status|open
grant_single_labels|preview
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.
grant_single_labels|terms_and_conditions
- The tax credit rate varies according to the total assets of the company: 24% if the total assets, including those of associated companies, are equal to or less than 50 million dollars;
- 12% if the total assets are equal to or greater than 75 million dollars;
- Progressive rate between 12% and 24% for total assets between 50 and 75 million dollars.
grant_single_labels|projects
- 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.
grant_single|admissibleProjectsExample
$ 45,600
Developing eco-friendly packaging designs for new product line
$ 38,700
Improving urban mobility through innovative bicycle design
$ 27,300
Developing inclusive user interface designs for a new app
grant_single_labels|admissibility
- The company must operate a business establishment in Quebec.
- The company must have a gross annual income of at least $150,000.
- The company must obtain a certificate of eligibility from the Minister of Economy, Innovation and Energy for an external design activity, for the taxation year.
- The eligible design activity must be carried out under a contract with an eligible external consultant.
grant_eligibility_criteria|who_can_apply
- 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)
grant_eligibility_criteria|who_cannot_apply
- Tax-exempt corporations.
- Crown corporations or wholly controlled subsidiaries of such corporations.
grant_eligibility_criteria|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.
grant_eligibility_criteria|zone
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.
grant_single_labels|apply
1
2
3
4
5
grant_single_labels|otherInfo
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.
Apply to this program
More grants like this
Grant and Fundinggrant_card_status|open
DÉPART supports economic diversification and growth in targeted areas
Grant and Fundinggrant_card_status|open
Supports entrepreneurial start-ups with financial assistance
Loans and Capital investmentsgrant_card_status|closed
Enhance business efficiency through financing equipment and technology investments
Researchers And FacilitiesExpert Advicegrant_card_status|open
Research centres and technical experts across Quebec
Grant and Fundinggrant_card_status|openingSoon
Investment support for feasibility studies in Quebec
Grant and Fundinggrant_card_status|open
Funding to optimize the operation of building mechanical systems
Loans and Capital investmentsgrant_card_status|open
Supports Québec exporters impacted by new U.S. tariffs
Expert AdviceLoans and Capital investmentsgrant_card_status|open
Supports export diversification with financial services and expert guidance
Grant and Fundinggrant_card_status|open
Money for energy management systems in Quebec
Grant and Fundinggrant_card_status|open
Supports technological innovation for Quebec manufacturing productivity