Crédit d'impôt pour le développement des affaires électroniques (CDAE)
Status not published
An eligibility certificate must be obtained from Investissement Québec for each taxation year, generally applied for within 15 months of the corporation's filing deadline.
Payroll-based credit for IT companies, worth up to CAD 25,000 per eligible employee per year (a refundable portion plus a non-refundable portion). Rates were reduced and a non-refundable component introduced in recent Quebec budgets.
Investissement Québec / Revenu Québec
public · regional
Deadline: annual_call — An eligibility certificate must be obtained from Investissement Québec for each taxation year, generally applied for within 15 months of the corporation's filing deadline.
This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.
Moderate — a form and supporting documents.
Who can apply
- Stage: seed, series_a, growth
- Locally registered entity required
Requires a minimum proportion of revenue from eligible IT activities and a minimum number of full-time eligible employees (historically six).
How to apply
- Apply to Investissement Québec for the annual corporation eligibility certificate.
- Obtain employee eligibility certificates.
- Claim the credit on the CO-17 return.
What you will need
- Investissement Québec certification application
- Payroll records
- Description of activities under eligible NAICS codes
Source. https://www.investquebec.com/quebec/fr/produits-financiers/toutes-nos-solutions/credit-dimpot-pour-le-developpement-des-affaires-electroniques-cdae.html — checked 2026-08-14 · not human-checked