Administered by Government of Quebec · Last verified: July 2026
Refundable Quebec credit for businesses investing in manufacturing equipment, software, and qualified buildings. Rate varies by region: 20% in remote zones, 15% in intermediate zones, 10% elsewhere.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityQuebec Investment and Innovation Tax Credit (C3i) is generally open to incorporated businesses, in Quebec, in Manufacturing, Technology & Software. Confirm the full criteria on the official program page before applying.
The estimated value is 10% to 20% of eligible investments. The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Identify eligible investments (equipment, software, buildings) 2. Determine your regional rate (remote vs intermediate vs other) 3. Claim with CO-17 corporate return
Annual: file with CO-17.
24% of eligible IT salaries (up to $25K/employee)
TAX CREDIT4% to 24% of equipment cost
TAX CREDITUp to 37.5% of eligible labour expenses (combined refundable and non-refundable, 2026)