Tax Credit for Major Digital Transformation Projects

Who is eligible?

• Companies with an establishment in Quebec
• Companies operating an eligible business in Quebec

Who is not eligible

• Companies that are exempt from tax.
• Crown corporations or subsidiaries wholly controlled by Crown corporations.

Eligible expenses

• Eligible salaries of employees engaged in major digital transformation projects.

Eligible geographic areas

• Quebec

• Step 1: Enter Tax Credit InformationInput the name of the tax credit on one of the lines from 440p to 440y in the income tax return.
• Include the credit's code (102) and its amount in the designated fields.
• Step 2: Assemble Required DocumentsAttach the prescribed form for Tax Credit for Major Digital Transformation Projects (CO-1029.8.36.PT) to the company's income tax return.
• Include the eligibility certificate issued by Investissement Québec relating to the eligible digitization contract.
• Ensure each eligible employee's eligibility certificate issued by Investissement Québec is included.
• Step 3: Submit DocumentsAttach all required documents to the company’s income tax return.
• If unable to attach documents to the return, submit them by the later of:
• Twelve months after the corporation's income tax return filing deadline for the fiscal year.
• Three months after the issuance date of the attestation required to obtain the tax credit for the fiscal year.
• Note that requests will be processed once all mandatory certifications are received, even if they arrive post-deadline.
• Step 4: Document TransmissionDocuments and the income tax return can be filed online using authorized software, removing the need for paper submission.
• If submitting by mail, clearly include the company's name, identification numbers, and fiscal year end date on each document.
• Preferably, submit all documents in one package for quicker processing.

• The application documents can be submitted through authorized software features available on the Internet, eliminating the need for paper submissions.
• If submitting documents by mail, ensure each document includes the company's name, identification numbers, and the end date of the financial year.
• Submitting all relevant documents in a single shipment is recommended to expedite the processing of the application.