Quebec R&D Tax Credit (CDAE)

Quebec R&D Tax Credit (CDAE) is sponsored by Revenu Québec. Offers a refundable credit for Quebec SMEs on qualifying R&D expenditures.

Revenu Québec Funding Programs | 2026 Grant and Funding Programs Offered by Revenu Québec Revenu Québec is the provincial agency responsible for tax administration and economic facilitation in Quebec, Canada. It supports businesses through tax credits like the R&D Tax Credit and production tax credits to encourage innovation and growth. View Revenu Québec's website for more information.

Featured grants at a glance Highest funding potential Development of E-Business Tax Credit (CDAE) Financial Compensation Program for the Restaurant Sector Best competitive position Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA) Tax Credit for the Retention of Persons With a Severely Limited Capacity for Employment Development of E-Business Tax Credit (CDAE) Investissement Québec (IQ) , Revenu Québec Tax credit for Québec e-business development Eligible Funding Up to 30% of project cost Eligible Industries All industries Types of eligible projects Technology Development of E-Business Tax Credit Integrating Artificial Intelligence (CDAEIA) Investissement Québec (IQ) , Revenu Québec Support for AI-enabled electronic business development Eligible Funding Up to 30% of project cost Eligible Industries Information and cultural industries, Professional, scientific and technical services, Administrative and support, waste management and remediation services Types of eligible projects Artificial Intelligence (AI) Technology Investment and innovation tax credit (IITC) Tax credit for investment and innovation in Quebec Eligible Funding Up to 25% of project cost Eligible Industries All industries Types of eligible projects Technology Innovation Digital Transformation Financial Compensation Program for the Restaurant Sector Supports restaurant sector technology transition with financial compensation Eligible Funding Varies by project Eligible Industries Accommodation and food services Types of eligible projects Technology Incentive deduction for the commercialization of innovations (IDCI) Revenu Québec , Government of Québec Reduced tax rate for Québec innovation commercialization Eligible Funding Up to 83% of project cost Eligible Industries Agriculture, forestry, fishing and hunting, Manufacturing, Information and cultural industries, Professional, scientific and technical services Types of eligible projects Commercialization Innovation Tax credit for external fashion design activities Eligible Funding Up to 24% of project cost Eligible Industries All industries Types of eligible projects Innovation Tax credit for R&D labour costs Tax credit for R&D in Quebec Eligible Funding Maximum amount : 3,000,000 $ · Up to 30% of project cost Eligible Industries Professional, scientific and technical services Types of eligible projects Innovation Additional deduction for transportation costs for manufacturing SMEs Tax deduction for manufacturing SMEs' transportation costs in remote areas Eligible Funding Up to 25% of project cost Eligible Industries Manufacturing Types of eligible projects Tax Credit for an On-the-Job Training Period – Individuals Refundable tax credit for businesses with eligible trainees in Québec Eligible Funding Varies by project Eligible Industries All industries Types of eligible projects Human Resources Tax credit for an on-the-job training period Support for eligible workplace training internships Eligible Funding Up to 32% of project cost Eligible Industries All industries Types of eligible projects Human Resources Crédit d'impôt pour stage en milieu de travail - Apprenti Tax credit supporting workplace training for eligible apprentices Eligible Funding Varies by project Eligible Industries Construction Types of eligible projects Human Resources Quebec book publishing tax credit Société de développement des entreprises culturelles (SODEC) , Revenu Québec Refundable tax credit for Quebec book publishing Eligible Funding Maximum amount : 437,500 $ · Up to 35% of project cost Eligible Industries Information and cultural industries Types of eligible projects Commercialization Tax Credit for Pre-Competitive Private Partnership Research Tax relief for collaborative R&D projects Eligible Funding Maximum amount : 3,000,000 $ · Up to 14% of project cost Eligible Industries Professional, scientific and technical services Types of eligible projects Innovation Tax credit for film production services Société de développement des entreprises culturelles (SODEC) , Revenu Québec Supports film production in Québec Eligible Funding Up to 25% of project cost Eligible Industries Information and cultural industries Types of eligible projects Technology Tax credit for multimedia event or environment productions sponsored outside Quebec Société de développement des entreprises culturelles (SODEC) , Revenu Québec Refundable support for multimedia productions abroad Eligible Funding Up to 35% of project cost Eligible Industries Information and cultural industries, Arts, entertainment and recreation Types of eligible projects Commercialization Tax credit for shipbuilding Tax incentive supporting shipbuilding and naval innovation in Quebec Eligible Funding Up to 38% of project cost Eligible Industries Manufacturing, Transportation and warehousing Types of eligible projects Technology Environment and Climate Innovation Allocation-logement Program Monthly rent assistance for families and seniors Eligible Funding Maximum amount : 170 $ Eligible Industries All industries Types of eligible projects Construction and Renovation Payroll tax incentive for international financial sector employers in Montreal Eligible Funding Varies by project Eligible Industries Finance and insurance Types of eligible projects Human Resources Resource tax credit for eligible Quebec corporations Eligible Funding Varies by project Eligible Industries Mining, quarrying, and oil and gas extraction Types of eligible projects Environment and Climate Revenu Québec — Assistance program for SMEs Tax support for small businesses Eligible Funding Varies by project Eligible Industries All industries Types of eligible projects Show production tax credit Société de développement des entreprises culturelles (SODEC) , Revenu Québec Refundable tax credit for eligible show productions Eligible Funding Maximum amount : 1,250,000 $ · Up to 35% of project cost Eligible Industries Information and cultural industries, Arts, entertainment and recreation Types of eligible projects Human Resources Tax Credit for Major Digital Transformation Projects Tax credit supports digital transformation projects for eligible companies Eligible Funding Varies by project Eligible Industries All industries Types of eligible projects Digital Transformation Tax Credit for Training a Worker Employed by a SME Offers tax credits for small businesses training workers Eligible Funding Varies by project Eligible Industries All industries Types of eligible projects Human Resources Tax Credit for the Retention of Persons With a Severely Limited Capacity for Employment Eligible Funding Varies by project Eligible Industries All industries Types of eligible projects Tax credit for a new financial services corporation Tax credit for eligible financial services companies Eligible Funding Varies by project Eligible Industries Finance and insurance Types of eligible projects Human Resources Innovation Tax credit for biodiesel production in Quebec Tax credit for eligible biodiesel production in Quebec Eligible Funding Varies by project Eligible Industries Manufacturing Types of eligible projects Environment and Climate Tax credit for biofuel production in Quebec Supports eligible biofuel production in Quebec Eligible Funding Varies by project Eligible Industries Manufacturing Types of eligible projects Environment and Climate Tax credit for cellulosic ethanol production in Quebec Tax credit for eligible ethanol production in Quebec Eligible Funding Varies by project Eligible Industries Manufacturing Types of eligible projects Environment and Climate Tax credit for conversion of a ship Refundable tax credit for ship conversion projects Eligible Funding Varies by project Eligible Industries Transportation and warehousing Types of eligible projects Construction and Renovation Tax credit for ethanol production in Quebec Tax credit for eligible ethanol production in Quebec Eligible Funding Varies by project Eligible Industries Manufacturing Types of eligible projects Environment and Climate Payroll tax credit for eligible internal design activities Eligible Funding Minimum amount : 150,000 $ · Up to 24% of project cost Eligible Industries Manufacturing, Professional, scientific and technical services Types of eligible projects Innovation Tax credit for eligible internal design work Eligible Funding Varies by project Eligible Industries Manufacturing, Professional, scientific and technical services Types of eligible projects Tax credit for pyrolytic oil production in Québec Tax credit for Quebec pyrolytic oil producers Eligible Funding Varies by project Eligible Industries Manufacturing Types of eligible projects Environment and Climate Tax credit for taxes paid by an environmental trust – Businesses Tax credit for corporate income from environmental trusts Eligible Funding Varies by project Eligible Industries All industries Types of eligible projects Environment and Climate Tax credit for technological adaptation services Tax credit for technology transfer in Quebec Eligible Funding Varies by project Eligible Industries All industries Types of eligible projects Technology Tax credit for the production of sound recordings Société de développement des entreprises culturelles (SODEC) , Revenu Québec Refundable tax credit for sound recording production Eligible Funding Up to 35% of project cost Eligible Industries Information and cultural industries Types of eligible projects Tax credit for tip reporting – Businesses Tax credit for employers paying social charges on employee tips Eligible Funding Varies by project Eligible Industries Accommodation and food services Types of eligible projects Human Resources Tax credit to support the print media Revenu Québec , Investissement Québec (IQ) Refundable tax support for written news media Eligible Funding Maximum amount : 26,250 $ · Up to 35% of project cost Eligible Industries Information and cultural industries Types of eligible projects Technology Tax Credit for the Digital Transformation of the Print Media Revenu Québec , Investissement Québec (IQ) Refundable support for print media digital transformation Eligible Funding Maximum amount : 7,000,000 $ · Up to 35% of project cost Eligible Industries Information and cultural industries Types of eligible projects Digital Transformation Get notified when it reopens Tax credit for retaining experienced workers (Code 107) Tax credit for employing experienced workers in Quebec Eligible Funding Up to 75% of project cost Eligible Industries All industries Types of eligible projects Human Resources Get notified when it reopens Tax credit for Gaspésie and selected maritime regions of Quebec Investissement Québec (IQ) , Revenu Québec Refundable tax credit for maritime regions Eligible Funding Minimum amount : 20,000 $ · Up to 30.

000002% of project cost Eligible Industries Utilities, Manufacturing, Arts, entertainment and recreation, Accommodation and food services Types of eligible projects Human Resources Get notified when it reopens What is the mission of Revenu Québec?

Revenu Québec's mission is to administer Quebec's tax system and benefit programs fairly while supporting compliance, public revenue collection, and access to fiscal measures that strengthen the province's economy. What is Revenu Québec's official website? Revenu Québec's official website is https://www.

revenuquebec. ca . What else should I know about Revenu Québec?

Revenu Québec’s Mission in Relation to Businesses Revenu Québec is the government body responsible for tax administration in Québec. Its primary mission is to ensure that every business and citizen fulfills their tax obligations fairly and equitably. By collecting taxes and duties, Revenu Québec helps finance public services and the province’s economic development.

But beyond simply collecting taxes, Revenu Québec also plays a crucial role as a partner to businesses by providing indirect financial support through tax measures and administrative assistance. As part of its responsibilities, Revenu Québec seeks to maintain tax fairness among all businesses.

This means every business must be treated the same way, regardless of size or industry, to prevent some from gaining an undue advantage by not following the rules. Thus, by monitoring compliance with tax laws, Revenu Québec protects compliant businesses and ensures that those benefiting from assistance measures meet the conditions for eligibility.

Cooperation between Revenu Québec and businesses therefore strikes a balance between oversight and support: oversight to ensure obligations are met on one hand, and support in the form of information, tools, and tax incentives on the other. The Importance of Tax Obligations for Businesses For a business, meeting tax obligations is not only a legal duty—it is also essential for fully benefiting from the system and government aid.

Declaring income; collecting and remitting taxes (GST/HST, QST); withholding payroll deductions from employees’ salaries; and remitting required contributions: all these tasks are part of the daily administrative routine for Québec businesses. Revenu Québec supports businesses by providing clear information on these obligations and by offering services to simplify their procedures.

Strictly complying with tax obligations offers several advantages. First, it helps avoid penalties, interest charges, or collection actions that could harm financial health. Second, a business in good standing with Revenu Québec gains access to various forms of financial support.

Many financial aid measures in Québec require the business’s Revenu Québec file to be in order. In practice, before granting an advantage—whether a tax credit, a subsidy, or even a public contract—the relevant body will verify with Revenu Québec that all returns have been filed and that no outstanding tax debts remain.

Having an impeccable tax record therefore becomes an asset for any business wishing to benefit from government support programs. Tax Credits: Fiscal Support for Québec Businesses Among the financial support tools managed by Revenu Québec, tax credits occupy a prominent place. A tax credit is a fiscal measure that allows a business to reduce the amount of tax it must pay, or even receive a refund if the credit exceeds the tax owed.

For many entrepreneurs, “financial assistance from Revenu Québec” is embodied precisely in these tax credits and other fiscal relief measures. This is a form of indirect financial aid from Revenu Québec because such amounts reduce a business’s tax expenses and improve cash flow.

In this sense, tax credits can be regarded as fiscal grants: the government forgoes part of its revenue to financially support businesses eligible for these measures. Revenu Québec administers several business tax-credit programs. It validates business eligibility, processes applications, and pays amounts owed when credits are refundable.

The term “Québec business tax program” often refers to this set of incentives offered to companies operating in the province. These fiscal measures cover a wide range of sectors and economic objectives. For example, the Québec R&D tax credit encourages businesses to invest in innovation and the creation of new technologies.

Likewise, other tax credits aim to stimulate multimedia production, foster the integration of information technologies (e-business) into operations, or support regional investment and equipment modernization.

Examples of areas targeted by business tax credits: Research and development (e.g., the Québec R&D tax credit to encourage technological innovation); Cultural, audiovisual, and multimedia production (supporting video games, film, television, and more); Adoption of new technologies and digital transformation of businesses (stimulating investment in IT systems, e-commerce, and automation); Capital and equipment investment (incentivizing the acquisition of productive equipment or productivity improvements).

In each case, Revenu Québec acts as auditor and administrator. It ensures that the business meets the eligibility criteria specific to each tax credit (for example, the nature of incurred expenses, the wages of eligible employees, the presence of government certification when required, etc.).

Once a Québec business tax-credit application is filed, Revenu Québec analyzes it and may request supporting documents or additional information to confirm compliance with tax laws. If everything is in order, the credit is granted and either reduces tax payable or results in a direct refund to the business when the credit is refundable.

In doing so, Revenu Québec ensures that public funds allocated through these fiscal advantages reach their intended targets and benefit deserving businesses while preventing abuse.

Grants and Financial Aid: Tax Compliance First Besides tax credits, businesses can benefit from direct grants or other forms of financial aid offered by various government departments and agencies (for example, investment grants, export assistance, hiring support programs, etc.). Although these grants are not managed by Revenu Québec itself, the provincial tax authority is indirectly involved through fiscal validation.

To obtain a Québec business grant or any other form of government financial aid, the applicant business is generally required to be in good tax standing. This requirement materializes through the request for an Attestation de Revenu Québec. Before approving funding, the granting body will demand this official document, issued by Revenu Québec.

The attestation confirms that, on the application date, the business meets certain basic conditions. It is a way for the state to ensure that public subsidy funds go to responsible businesses that themselves contribute to the common effort by paying their taxes and obeying the law. This inter-agency cooperation acts as a safety net: through its role as guardian of tax compliance, Revenu Québec provides assurance to aid programs.

From a business’s perspective, it means anticipating and maintaining sound tax affairs when seeking assistance. No business wants its grant application rejected due to non-compliance. Thus, addressing tax filings and payments beforehand is an essential step toward opening the door to other types of financial support.

Finally, note that grants received generally must be reported to Revenu Québec in one way or another. In some cases, financial aid may be considered taxable income for the business or reduce the amount of expenses eligible for a tax credit. Here again, Revenu Québec frames the tax treatment of such aid to ensure everything is done correctly and the business meets its reporting obligations.

This shows how the tax administration is present at every stage of the financial-aid process: upfront for compliance verification and afterward for integrating aid into the business’s tax calculations. The Revenu Québec Attestation: A Key Document for Aid Applications Over the years, the Revenu Québec Attestation has become an indispensable document in Québec’s business landscape.

Sometimes simply called the Revenu Québec attestation, it serves as official proof that the business is in good standing with the provincial tax authority on the date of issue. Obtaining this attestation is often a mandatory step when a business applies for a financial-aid program, participates in a public tender, or concludes an important contract with a government body. What exactly does the Revenu Québec attestation certify?

Essentially, it confirms two fundamental points about the business: That it has filed all income tax returns and reports required under Québec’s tax laws (corporate income tax, sales taxes, source deductions reports, etc.); That it has no outstanding unpaid tax or duty balances with Revenu Québec—or, if it does, that a satisfactory payment agreement has been concluded and is being respected.

My Business Account: Revenu Québec’s Online Portal To manage their tax obligations effectively and take advantage of available services, Québec businesses can rely on My Business Account (Mon dossier d’entreprise), Revenu Québec’s online portal. My Business Account is a modern, secure tool that centralizes all of a company’s tax information and allows many transactions remotely.

By signing in through the government authentication service clicSÉQUR, an executive or authorized professional can access company data 24/7 confidentially. The Revenu Québec “My Account” service for businesses offers a wide range of features designed to simplify entrepreneurs’ lives and improve tax-file transparency.

Main actions possible via My Account include: Viewing the company’s account in real time: income-tax balances, sales-tax balances (QST), payments received, notices of assessment, and more; Filing returns online (corporate income tax return CO-17, sales-tax reports, slips and annual summaries, etc.) and submitting required forms; Making online payments or enrolling in direct deposit to receive refunds more quickly, such as those stemming from a refundable Québec business tax credit; Requesting official documents or specific services: for example, obtaining a Revenu Québec attestation, tracking the status of a pending request, or submitting documents required by the tax administration; By bringing these services together in one place, My Business Account improves the efficiency and traceability of interactions with Revenu Québec.

For example, an entrepreneur no longer needs to mail forms or call to learn the status of payments; everything is viewable online, reducing delays and the risk of errors. Moreover, using My Account helps optimize Revenu Québec’s processing of requests, since it receives information electronically and in structured form.

Ultimately, My Business Account proves a valuable ally for navigating tax requirements while enjoying available advantages. Whether claiming a tax credit, settling a tax debt, or providing an attestation for a grant application, the online portal integrates all these steps into a single, user-friendly space.

This service integration demonstrates Revenu Québec’s commitment to supporting businesses not only through financial measures but also by providing technological solutions that make compliance easier. In short, Revenu Québec’s role in financial support for businesses extends well beyond tax collection.

The tax authority acts as a true partner in economic development: it administers strategic tax credits that serve as financial levers for businesses, guarantees through attestations that subsidies and public contracts benefit companies that meet their obligations, and provides modern tools like My Business Account to simplify interactions and tax-file management.

This presence at every level—from prevention to guidance, from oversight to the refund of funds—makes Revenu Québec an indispensable player in Québec’s business ecosystem. Close collaboration with Revenu Québec therefore emerges as a long-term success factor for businesses. By following tax rules and making full use of available measures, a company can optimize its financial situation while avoiding legal pitfalls.

Guided by its equity-centered mission, Revenu Québec ensures that tax incentives truly foster economic growth. Whether through a tax credit, a grant, or simple advice, it is clear that support for businesses often flows through this sometimes-overlooked yet essential ally: Revenu Québec. Grants and Funding in Quebec Manufacturing Grants and Funding in Canada Grants and Funding for Startups Grants and Funding for non-profits in Canada