
Tax credit for internal design in Québec
Last Update: July 22, 2025
QC, Canada
Payroll tax credit for eligible internal design activities
At a glance
Eligible Funding
- Min. $150,000
- Up to 24% of project cost
Timeline
- Unspecified
Financing Type
Tax Credits
Eligible Industries
- Manufacturing
- Professional, scientific and technical services
Funds Providers
Unspecified
Program status
Open
Overview
The Tax Credit for Internal Design in Québec provides financial assistance to eligible companies for salaries paid to qualified designers or pattern makers engaged in internal design activities. The program supports businesses operating in Québec with a minimum annual gross revenue of $150,000; the specific maximum funding amount is not specified in the available information.
Activities funded
- Internal execution of new design activities within the company.
Examples of admissible projects:
$ 80,000
Implement solar panels to power a manufacturing facility
$ 23,000
Create adapted workstations for employees with disabilities in print shop
$ 42,000
Launch online ordering for a local farm with delivery logistics
$ 32,000
Install accessible entry and washroom facilities in community centre
$ 35,000
Upgrade bakery production with energy-efficient ovens and LED lighting
$ 17,000
Develop a food waste compost system at food co-op grocery store
Eligibility
- The applicant must be a corporation operating an establishment in Québec.
- The corporation must have an annual gross revenue of at least $150,000.
- The corporation must obtain an eligibility certificate from the Ministère de l'Économie, de l'Innovation et de l'Énergie for a qualifying internal design activity.
Who is eligible?
- Corporations with an establishment in Quebec operating a business
Who is not eligible
- Companies that are exempt from tax.
- Crown corporations or wholly-owned subsidiaries of Crown corporations.
Eligible expenses
- Salaries paid to eligible in-house designers.
- Salaries paid to eligible in-house pattern makers.
Eligible geographic areas
- Businesses with an establishment in Quebec.
How to apply
- Step 1: Enter Tax Credit Information in Income Tax ReturnIndicate the name of the tax credit and provide its code (17) and amount on one of lines 440p to 440y of your company's income tax return.
- Step 2: Gather DocumentationAttach the completed “Tax Credit for Internal Design Activities” form (CO-1029.8.36.7).
- Include a copy of the eligibility certificate issued by the Ministère de l’Économie, de l’Innovation et de l’Énergie for the internal design activity.
- Include a copy of the qualification certificate for an eligible designer or pattern maker, issued by the same ministry.
- Prepare and keep, but do not submit, the following support documents: an organizational chart showing related companies and persons, a record of weekly wages, and proof showing the tax credit is included in business or property income if applicable.
- Step 3: Submit the Required DocumentsAttach all prescribed documents to the company’s tax return. If any prescribed documents cannot be attached, send them separately no later than the later of: (a) twelve months after the tax return deadline, or (b) three months after the date the eligibility certificate is issued for that fiscal year.
- Indicate on each document the company name, identification and file numbers, and fiscal year-end date if submitted by mail.
- Send all documents in one package to expedite processing.
- Step 4: File Return Electronically or by MailIf filing electronically, submit documents through the authorized software’s features — paper copies are not required.
- If filing by mail, ensure all requirements above are followed for each document.
- Step 5: Await Review and ProcessingYour application will be processed when all required documents and attestation(s) are received.
Additional information
- If documents are sent by mail, include the company name, identification and file numbers, and fiscal year-end date on each document.
- All required documents should ideally be sent together to speed up processing.
- The income tax return and related documents for this tax credit can be transmitted electronically if using authorized software, which eliminates the need for paper documents.
- Obtaining the eligibility certificate from the Minister of Economy, Innovation and Energy is mandatory for processing the claim, and the process will only proceed upon receipt of this certificate.
Frequently Asked Questions about the Tax credit for internal design in Québec Program
Here are answers to the most common questions about the Tax credit for internal 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 internal design in Québec?
How much funding can be received?
What is the deadline to apply?
Is the Tax credit for internal design in Québec a grant, loan, or tax credit?
Who are the financial supporters of the Tax credit for internal design in Québec?
Who is eligible for the Tax credit for internal design in Québec program?
Who can I contact for more information about the Tax credit for internal design in Québec?
Where is the Tax credit for internal design in Québec available?

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