DeductlyCA
Stacking

Can you stack Accelerated Investment Incentive (AII) and Quebec Investment and Innovation Tax Credit (C3i)?

Yes. Accelerated Investment Incentive (AII) and Quebec Investment and Innovation Tax Credit (C3i) can be combined. They fund different things, so the trick is simple: apply to each separately and never claim the same dollar twice.

See everything you can stackThe full stacking map
01/Deduction

Accelerated Investment Incentive (AII)

30–100% of asset cost in year 1

Deduct 1.5x the normal Capital Cost Allowance in the year you purchase eligible business property. Applies to most equipment, machinery, vehicles, and technology assets.

Who qualifies: incorporated, self-employed, partnership; all of Canada; all industries
Program details →Apply Pack →
02/Tax Credit

Quebec Investment and Innovation Tax Credit (C3i)

10% to 20% of eligible investments

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.

Who qualifies: incorporated; Quebec; Manufacturing, Technology & Software
Program details →Apply Pack →

How to stack them

  1. 01Confirm you meet each program's eligibility on its own. Accelerated Investment Incentive (AII) and Quebec Investment and Innovation Tax Credit (C3i) are assessed separately.
  2. 02Apply to each program through its own application. There is no combined form.
  3. 03Allocate distinct costs to each program. You cannot claim the same dollar of expense under both, but you can fund different parts of the same project.
  4. 04Track both deadlines and keep the paperwork separated, so each claim stands on its own.

Stacking rules vary by program and change over time. Confirm the current rules with each program, or take the quiz and we will flag the combinations you qualify for.

More combinations

BDC Equipment Purchase Loan + Accelerated Investment Incentive (AII)Accelerated Investment Incentive (AII) + Clean Technology Investment Tax CreditAccelerated Investment Incentive (AII) + Incorporation and Reorganization CostsAccelerated Investment Incentive (AII) + Small Business Deduction (SBD)Quebec Investment and Innovation Tax Credit (C3i) + Quebec R&D Tax Credit (RS&DE)