Administered by Government of Quebec · Last verified: July 2026
Refundable credit for Quebec corporations developing e-business solutions. 24% credit on eligible salaries of IT staff. One of the most lucrative provincial tech credits in Canada.
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 Tax Credit for the Development of E-Business (CDAE) is generally open to incorporated businesses, in Quebec, in Technology & Software, with at least 6 employees. Confirm the full criteria on the official program page before applying.
The estimated value is 24% of eligible IT salaries (up to $25K/employee). 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. Apply to Investissement Quebec for the initial certificate 2. Maintain 75% of activities in eligible IT categories 3. Renew annual qualification certificate 4. Claim credit on CO-17 Quebec corporate return
Apply within 15 months of fiscal year end.
10% to 20% of eligible investments
TAX CREDITUp to 37.5% of eligible labour expenses (combined refundable and non-refundable, 2026)
TAX CREDIT3.5% to 30% of eligible R&D costs