Administered by Government of Quebec · Last verified: July 2026
Quebec refundable credit on manufacturing and processing equipment purchases. Especially generous for SMBs in the remote and intermediate zones.
This link goes to the issuing organization rather than to a page for this program on its own. Find the program from there, and check the current details before you apply.
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 Manufacturing and Processing Tax Credit is generally open to incorporated businesses, in Quebec, in Manufacturing. Confirm the full criteria on the official program page before applying.
The estimated value is 4% to 24% of equipment cost. 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. Confirm equipment qualifies under Class 53 or specific manufacturing classes 2. Track location of installation 3. File CO-1029.8.36.IK with your CO-17 4. Receive refund regardless of taxes owed
Annual: obtain Investissement Quebec annual certificate, then file CO-1029.8.36.TM with the CO-17.