Quebec AI Adoption Tax Credit (CDAEIA)
Compared with the 242 other application forms we have read
- Scored mainly on how novel the work is. Only 10 lead with that.
- The heaviest thing to produce is technical documentation. 14 ask for that.
Can you claim this credit?
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Eligibility & Details
What this program funds and who can apply
Program Description
New refundable tax credit of 30% of eligible AI-related salaries for Quebec businesses adopting and integrating artificial intelligence technologies. Successor to the CDAE (e-business credit), with the refundable component currently at 22% in 2026 (down from 23% in 2025), declining to 20% by 2028. Supports Quebec's push to become a global AI hub.
Eligibility Requirements
- Quebec-based business adopting or integrating AI technologies
- Must have eligible AI-related salary expenditures
- Corporation with establishment in Quebec
- AI activities must relate to adoption, integration, or development of artificial intelligence
- Applicable from fiscal years beginning 2026
Quick Assessment
Funding Details
- Amount
- 30% of eligible AI salaries (refundable 22% in 2026, down from 23% in 2025, declining to 20% by 2028)
- Type
- Tax Credit
- Level
- Provincial
- Credit rate
- Up to 30% of eligible costs
- Deadline
- Active (from fiscal years beginning 2026)
Program Scorecard
Competition, effort, and approval at a glance
Moderate — standard application process
Low competition — good odds of approval
Moderate — standard requirements
How to claim
Insider tips, common pitfalls, and what successful applicants look like
Insider TipSuccessor to the popular CDAE (e-business credit) with a specific AI focus. New for 2026 — businesses should claim early while the refundable component is at its highest rate (22%, declining annually). Broadly defined 'AI adoption' means companies implementing AI tools, building ML models, or integrating AI into existing products all qualify. Any Quebec business hiring data scientists, ML engineers, or AI specialists should investigate eligibility.
Success Profile
Quebec technology companies adopting AI across their operations — from dedicated AI startups to traditional businesses integrating machine learning. Montreal's strong AI ecosystem (Mila, Element AI alumni, university talent pipeline) means deep talent pools. Companies with 3+ AI-focused employees see the most meaningful credit amounts.
Evaluation Criteria
Entitlement credit assessed by Investissement Québec (IQ). IQ issues annual attestations confirming: (1) the corporation operates in eligible NAICS codes (e.g., 513211, 513212, 51821, 541514, 541515), (2) maintains at least 6 eligible full-time employees, and (3) employees spend 75%+ of time on qualifying AI e-business activities with significant AI integration (machine learning, neural networks, intelligent decision-making, or analytics). No competitive scoring — all qualifying businesses receive the credit.
How Revenu Québec judges your application
What the reviewer scores, what gets applications rejected, and what to write.
Distilled from 6+ source documents on investquebec.com, condensed into one brief. Sources as of 2026-09-07.
6 of the sources
- Développement des affaires électroniques intégrant l'intelligence…
- Développement des affaires électroniques intégrant des…
- Guide d’évaluation de l’intégration significative de l’IA
- Directives relatives aux descriptions de tâches dans les demandes…
- Guide de connexion au portail S-Filer
- Grille de tarification — mesures fiscales
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What Revenu Québec favours
Criteria 1 and 2 mandatory; failing either means refusal◦
“Both critical criteria (1 and 2) must be satisfied; failure or insufficiency of either automatically causes refusal.”
The form
Employee tasks
- 1Description de tâches de chaque employétable
Significant AI integration
- 2Qualification de l’IAwritten answer
S'agit-il vraiment de l'IA ?
- 3Rôle fonctionnelwritten answer
L'IA est-elle essentielle au produit ?
- 4Impact mesurablewritten answer
- 5Valeur ajoutéewritten answer
- 6Intégration dans les processuswritten answer
- 7Effort d’investissementwritten answer
Revenu Québec states no length limits for these answers.
Judged against
- 1
Is it genuinely AI, not just rules?
Show them Document the model and the algorithms and show the system learns from data rather than following predetermined rules.◦
In the funder’s words · 1
- Qualification de l’IA ★★★★
- 2
Is AI essential, not decorative?
What to show, and the funder’s 2 criteria behind it in Premium
- 3
Did AI deliver a measurable gain?
What to show, and the funder’s 1 criterion behind it in Premium
- 4
Is AI used daily, and did it take real effort?
What to show, and the funder’s 2 criteria behind it in Premium
Where applicants fail
“Si la société ne fournit aucun document à l’appui de la description de tâches, la demande d’attestation d’admissibilité pourrait être rejetée à l’égard des employés visés.”
“Toutefois, une demande d’attestations déposée à Investissement Québec après l’expiration du délai de 18 mois sera refusée.”
Premium · the rest of this brief
See all 5 rules that can reject you and every criterion you are judged on. Then we draft your application for you.
3 more rules that can reject you · 5 more criteria · 5 more prompts
Do you pass?
Each one can rule you out. Tick the ones you meet.
Your business
Québec IT-establishment presence
The corporation must have a Québec establishment where it operates an information-technology business.
Two IT revenue tests
At least 75% of gross revenue must come from specified IT-sector activities, and at least 50% from the narrower specified activity codes; both tests must be met in the same qualifying or preceding taxation year.
Documents to attach
Ticks are kept on this device.
The money
Credit rate30%; refundable 22% falling to 20%
Total credit rate is 30%: refundable/non-refundable split is 22%/8% for 2026, 21%/9% for 2027, and 20%/10% from 2028 onward.
Claim at year endClaimed with corporate tax return
The credit is calculated and claimed at the end of the taxation year with the corporate income-tax return.
StackingLabour costs reduced by other assistance
Labour expenditure is reduced by government assistance, non-government assistance, and benefits attributable to that expenditure under the usual rules.
What it pays for · 1
- Le salaire admissible annuel n’est plus limité à 83 333 $ pour le crédit CDAEIA. Toutefois, un seuil d’exclusion annuel doit être soustrait du salaire admissible de l’employé.
What it does not pay for · 2
- Toute partie du salaire attribuable to work whose ultimate beneficiary is a Québec government ministry or covered government entity is excluded.
- The salary of a designated shareholder is not eligible.
From application to money
- Get the attestation formRequest CDAE-IA attestation form by email
- File the attestation requestRequest by month 15; refused after 18
- Attestations issuedInvestissement Québec issues attestations
- Claim with tax returnAttach forms to corporate return
In the funder’s words · 4
- Get the attestation form
- Request the CDAE-IA company-and-employees attestation form from Investissement Québec by email.
- File the attestation request
- The fiscal year covered by the request must begin after 31 December 2025. (After fiscal year-end; recommended by the end of month 15 following fiscal year-end, absolute refusal after month 18.)
- Attestations issued
- Investissement Québec issues the annual company attestation and an attestation for each employee claimed.
- Claim with tax return
- Attach the prescribed Revenu Québec form and the attestations to the corporate return.
Quoted lines are word for word from the source documents; lines marked ◦ are our reading of them.
Everything you need to claim CDAEIA
Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.
- 6-document checklist with what each reviewer is actually checking
- Your Application Game Plan — the print-ready PDF the preview below describes
- 8-step application timeline with prep hours per step
- Insider tip from program officers on what separates winners
- 5-program stacking strategy to combine with compatible funding
- Success profile + evaluation criteria — exactly what the program administrators check
Application Playbook
Step-by-step process, required documents, and expenses
Application Steps
Required Documents 6
Eligible Expenses 6
- Salaries and wages paid to eligible employees spending 75%+ of time on qualifying AI e-business activities
- Eligible employees must work 26+ hours per week for 40+ weeks
- Activities include development and integration of information systems incorporating significant AI functionalities
- Development of e-business security and identification services with significant AI component
- Machine learning model development, AI integration into digital platforms
- Salary amounts above the applicable exclusion threshold
Ineligible Expenses 6
- Salaries of employees spending less than 75% of time on qualifying AI e-business activities
- Contractor or subcontractor fees (only employee salaries qualify)
- Hardware, software licensing, or infrastructure costs
- Salary amounts below the applicable exclusion threshold
- Salaries for employees working fewer than 26 hours per week or fewer than 40 weeks
- General administrative or management salaries not directly tied to AI e-business activities
Claim timing
Year-round for attestation applications with IQ. Tax return deadlines apply (6 months after fiscal year-end for corporations). Attestation applications must be submitted within 15-18 months of fiscal year-end.
Deadline Notes
New credit effective for fiscal years beginning in 2026 and subsequent years. Replaces and succeeds the CDAE (e-business credit). Claimed on annual corporate tax return with Revenu Québec.
Open Application Portal →Ineligible Organizations
- Tax-exempt organizations
- Crown corporations and wholly controlled subsidiaries of Crown corporations
- Corporations not operating under eligible NAICS codes
- Corporations with fewer than 6 eligible full-time employees throughout the fiscal year
- Corporations without a permanent establishment in Quebec
- Non-IT companies that do not have IT activities as their primary business
Funding Stack Strategy
Compatible programs, clawback risk, and combined funding potential
Compatible Programs
Clawback Risk
Low RiskLow. Entitlement credit with no clawback once properly certified. Risk of reassessment if Revenu Québec or IQ determines employees did not spend 75%+ time on qualifying activities, NAICS classification is incorrect, or minimum employee count was not maintained. Proactive record-keeping mitigates this risk.
How CDAEIA Compares
Side-by-side with similar programs
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|---|---|---|---|---|
| Quebec AI Adoption Tax Credit (CDAEIA) | 30% of eligible AI | Moderate | Tax Credit Offset | Active (from fiscal... |
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Frequently Asked Questions
Quick answers to the questions founders most often ask about CDAEIA