Tax Credit
Provincial
Active
Quebec Tax Credit for Investment and Innovation (C3i)
Revenu Québec
Maximum Credit
15% to 25% rate
Ongoing. Claimed with the corporate income tax return; the property must be a...
Difficulty
Moderate
Payment
Tax Credit Offset
Trend
Stable
First-Timers
Friendly ✓
Credit rate
25%
Quebec Tax Credit for Investment and Innovation (C3i) provides up to For specified expenses incurred after December 31, 2023: 25% for property acquired to be used mainly in a low economic vitality territory, 20% in an intermediate economic vitality territory, and 15% in a high economic vitality territory (the municipalities of the Montréal and Québec metropolitan communities). Specified expenses are the capital cost of the property minus an exclusion threshold, generally $5,000 for class 50 computer equipment and qualifying management software and $12,500 in other cases. The credit is fully refundable for expenses incurred in a tax year that begins after December 31, 2023. Specified expenses are subject to a cumulative limit of $100 million, shared among associated corporations. A fully refundable Quebec corporate tax credit of 15%, 20% or 25% on the cost of new manufacturing and processing equipment, general-purpose computer hardware and qualifying management software packages acquired before January 1, 2030. Applications are accepted on an ongoing basis.
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Eligibility & Details
What this program funds and who can apply
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Program Description
A fully refundable Quebec corporate tax credit of 15%, 20% or 25% on the cost of new manufacturing and processing equipment, general-purpose computer hardware and qualifying management software packages acquired before January 1, 2030. The rate depends on where in Quebec the property is mainly used: 25% in low economic vitality territories, 20% in intermediate ones and 15% in the Montréal and Québec metropolitan communities. An exclusion threshold of $12,500 per property ($5,000 for computer hardware and management software) is subtracted before the rate applies.
Eligibility Requirements
- A corporation that, in its tax year, has an establishment in Quebec and carries on a business there
- Not a tax-exempt corporation
- Not a Crown corporation or a wholly-controlled subsidiary of one
- Not an aluminium-producing corporation or an oil-refining corporation
- The property must be new, acquired after March 10, 2020 and before January 1, 2030, and put into use within a reasonable time after it is acquired
- Qualifying property: manufacturing and processing equipment (class 53, or class 43 if acquired after December 31, 2025); general-purpose electronic data processing equipment and related systems software (class 50); qualifying management software packages (class 12); and certain ore smelting, refining, hydrometallurgy or foreign-ore processing equipment
- Property other than a management software package must be used solely in Quebec, mainly in carrying on a business, for at least 730 consecutive days; a management software package must be used mainly in Quebec for the same period
- Expenses paid to persons not dealing at arm's length with the corporation do not count
- Where a partnership acquires the property, the partnership must meet the conditions and the credit goes to its member corporations
Provinces
Industries
Business Stage
Quick Assessment
Difficulty
Moderate
Competition
Low
First-Timer
Friendly
Funding Details
- Amount
- For specified expenses incurred after December 31, 2023: 25% for property acquired to be used mainly in a low economic vitality territory, 20% in an intermediate economic vitality territory, and 15% in a high economic vitality territory (the municipalities of the Montréal and Québec metropolitan communities). Specified expenses are the capital cost of the property minus an exclusion threshold, generally $5,000 for class 50 computer equipment and qualifying management software and $12,500 in other cases. The credit is fully refundable for expenses incurred in a tax year that begins after December 31, 2023. Specified expenses are subject to a cumulative limit of $100 million, shared among associated corporations.
- Type
- Tax Credit
- Level
- Provincial
- Credit rate
- Up to 25% of eligible costs
- Deadline
- Ongoing. Claimed with the corporate income tax return; the property must be acquired before January 1, 2030.
Program Scorecard
Competition, effort, and approval at a glance
Competition
Low
Deadline
Ongoing
Approval
Varies
Accessibility
4/5
Accessible — straightforward requirements
Competition
1/5
Low competition — good odds of approval
Difficulty
3/5
Moderate — standard requirements
Processing Time
Budget Trend
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How to claim
Insider tips, common pitfalls, and what successful applicants look like
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Insider TipThe rate follows the place where the equipment is mainly used, not your head office: 25% in the listed low-vitality regional county municipalities, 15% inside the Montréal and Québec metropolitan communities and 20% everywhere else in Quebec.
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Rejection Pitfalls 7
- The business is not a corporation, or is a tax-exempt or Crown corporation
+6 more pitfalls
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Success Profile
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Evaluation Criteria
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All 7 pitfalls, the checklist and the reviewer notes are in the Playbook below. See what it includes ↓
What's in this Playbook
Everything you need to claim Quebec Tax Credit for Investment and Innov...
Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.
- 7 rejection pitfalls reviewers flag — so you catch them first
- 3-document checklist with what each reviewer is actually checking
- Your Application Game Plan — the print-ready PDF the preview below describes
- 4-step application timeline with prep hours per step
- Insider tip from program officers on what separates winners
- 1-program stacking strategy to combine with compatible funding
- Success profile + evaluation criteria — exactly what the program administrators check
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Application Playbook
Step-by-step process, required documents, and expenses
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4 steps
3 docs
Application Steps
1
Confirm the property qualifies Check that it is new, in a qualifying class (53 or 43, 50, or 12 for management software packages) and acquired before January 1, 2030.
Required Documents 3
✓ Form CO-1029.8.36.II, Crédit d'impôt pour investissement et innovation, attached to the corporate income tax return (CO-17)
✓ The credit's name, its code (109) and its amount entered on one of lines 440p to 440y of the return
Eligible Expenses 4
Ineligible Expenses 8
Claim timing
Deadline Notes
Ineligible Organizations
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The full guide for this program also covers:
- 3 more application steps
- 1 more required document
- 4 eligible expenses
- 8 ineligible expenses
- Claim timing
- Deadline notes
- Ineligible organizations
Funding Stack Strategy
Compatible programs, clawback risk, and combined funding potential
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1 partners
Compatible Programs
Quebec Tax Credit for Research, Innovation and Commercialization (CRIC)
Combined Funding Potential
See your total funding potential
Clawback Risk
Low Risk
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How Quebec Tax Credit for Investment and Innov... Compares
Side-by-side with similar programs
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| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| Quebec Tax Credit for Investment and ... | For specified expenses incurred... | Moderate | Tax Credit Offset | Ongoing. Claimed with... |
| Strategic Response Fund (formerly Str... | Minimum $10 million contribution | Hard | Mixed (Advance + Reimb.) | Ongoing — continuous... |
| CanExport SMEs | Up to $50,000 | Moderate | Mixed (Advance + Reimb.) | Between intakes — the... |
| Ontario Innovation Tax Credit | Up to 8% tax credit | Moderate | Tax Credit Offset | Ongoing |
| Quebec R&D Tax Credit (CRIC — Researc... | 20-30% tax credit (CRIC) | Hard | Tax Credit Offset | Ongoing |
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Frequently Asked Questions
Quick answers to the questions founders most often ask about Quebec Tax Credit for Investment and Innov...
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What are the C3i rates?
For expenses incurred after December 31, 2023: 25% for property used mainly in a low economic vitality territory, 20% in an intermediate territory and 15% in the Montréal and Québec metropolitan communities.
Is the credit refundable?
Yes. It is fully refundable for specified expenses incurred in a tax year that begins after December 31, 2023.
What can I claim?
New manufacturing and processing equipment, general-purpose computer hardware with its systems software, and qualifying management software packages, after subtracting an exclusion threshold of $12,500 per property ($5,000 for computer hardware and management software).
Who cannot claim it?
Businesses that are not corporations, tax-exempt corporations, Crown corporations and their wholly-controlled subsidiaries, aluminium producers and oil refiners.
How long does the credit last?
It applies to property acquired before January 1, 2030.
Can I claim it together with the CRIC?
Not for the same expenditure. A corporation must choose between the CRIC and the C3i for a given property.
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Full Playbook: Quebec Tax Credit for Investment and Innov...
4 steps · 3 docs · reviewer insights