Directory – Tax refunds and credits

Increasing productivity

• Invest-AI (in French only)

  ​Vooban​
  Have you started your digital transformation and have one or more projects with an AI component? You could receive a grant to cover up to 50% of your activities.

• Tax credit for the design of factory-made products (industrial design component) 

  ​Ministère de l'Économie et de l'Innovation
  Tax credit of 12% to 24% on the cost of in-house design activities (salary costs up to $60,000 admissible) or on the cost of external design activities by a consultant (65% of contract fees admissible).

• Tax credit relating to information technologies in small and medium-sized manufacturing businesses (in French only)

  Revenu Québec​
  Looking to modernize your business processes? Your manufacturing or primary sector SME could get a refundable tax credit for the integration of IT.

• Workplace Learning Program (in French only)

  ​Emploi-Québec
  ​To enhance the skills of your employees, you can use the expertise of your most experienced employees to train workers with less experience.

Buy or lease a plant, machinery or property

• Efficient Farming Products 

  Hydro-Québec
  Get a rebate on the purchase and installation of lighting products and more efficient farm equipment, such as piglet warmers, fans and milk and milking conservation equipment.

• Tax Credit for Pre-Competitive Private Partnership Research 

  Ministère de l'Économie et de l'Innovation
  Refundable tax credit of up to 30% for R&D work conducted in partnership with another private company.

• Tax credit for film production services 

  Société de développement des entreprises culturelles
  Refundable tax credit of 20% to 36% of the cost of labour and goods relating to film production, computer-aided animation and special effects.

Increase my working capital

• Development of E-Business Tax Credit 

  Investissement Québec
  Tax credit of 30% (24% refundable and 6% non-refundable) for information technology (IT) sector salaries up to a maximum of $25,000 per employee working on e-business activities.

• Indigenous business at EDC 

  Export Development Canada
  Get support for building a global brand and removing barriers to access for your Indigenous business, whether you’re exporting products, services or experiences.

• Quebec book publishing tax credit 

  Société de développement des entreprises culturelles
  Credit of 27% to 35% on various costs associated with publishing books, comic strips and collections of poetry in Quebec, including developing foreign markets, major publishing projects, translation into other languages and creation of digital versions.

• Tax credit for film production services 

  Société de développement des entreprises culturelles
  Refundable tax credit of 20% to 36% of the cost of labour and goods relating to film production, computer-aided animation and special effects.

• Tax credit for the design of factory-made products (industrial design component) 

  ​Ministère de l'Économie et de l'Innovation
  Tax credit of 12% to 24% on the cost of in-house design activities (salary costs up to $60,000 admissible) or on the cost of external design activities by a consultant (65% of contract fees admissible).

Increase sales in Canada

• Support program for positioning Quebec alcohol in the SAQ network 

  Ministère de l'Économie et de l'Innovation
  Get a reimbursement between 4% and 18% of net SAQ sales on artisan alcoholic beverages you produce, to a maximum of $450 000.

Commercialization

• Indigenous business at EDC 

  Export Development Canada
  Get support for building a global brand and removing barriers to access for your Indigenous business, whether you’re exporting products, services or experiences.

Start or buy a business

• Jeunes volontaires (in French only)

  ​Gouvernement du Québec
  ​If you are between 16 and 29 years old, you could get financial and technical support to help you create your business or become self-employed.

• Tax holiday for a new business created to commercialize intellectual property 

  Ministère de l'Économie et de l'Innovation
  If you create a new business by commercializing intellectual property stemming from a university or public research centre, you could be eligible for a tax holiday for up to 10 years.

Hire or train employees

• Apprenticeship Job Creation Tax Credit 

  Canada Revenue Agency
  Get a non-refundable tax credit equal to 10% of the salaries and wages paid to your apprentices, up to a maximum of $2,000/year for each apprentice.

• Development of E-Business Tax Credit 

  Investissement Québec
  Tax credit of 30% (24% refundable and 6% non-refundable) for information technology (IT) sector salaries up to a maximum of $25,000 per employee working on e-business activities.

• Film or Video Production Services Tax Credit 

  Canadian Heritage
  Tax credit of 16% on salaries and wages paid to Canadian residents working on a film or video production in Canada.

• Impulsion–Compétences (in French only)

  ​Commission des partenaires du marché du travail
  Get financial assistance to implement training projects that meet the needs of businesses and workers.

• Quebec book publishing tax credit 

  Société de développement des entreprises culturelles
  Credit of 27% to 35% on various costs associated with publishing books, comic strips and collections of poetry in Quebec, including developing foreign markets, major publishing projects, translation into other languages and creation of digital versions.

• Tax Credit for Pre-Competitive Private Partnership Research 

  Ministère de l'Économie et de l'Innovation
  Refundable tax credit of up to 30% for R&D work conducted in partnership with another private company.

• Tax Holiday for Foreign Experts 

  Ministère de l'Économie et de l'Innovation
  Attract recognized foreign experts who are highly qualified in the implementation of innovation projects to work in Quebec. They will receive a tax holiday ranging from 100% of taxable income in the first year, to 25% in the fifth year.

• Tax credit for Gaspésie and selected maritime regions of Quebec 

  Investissement Québec
  Tax credit on total eligible payroll of 30% for marine biotechnology, mariculture and recreational and tourism activities and 15% for all other eligible activities.

• Tax credit for an on-the-job training period 

  Revenu Québec
  Get a tax credit of the eligible trainee wages and other costs of on-the-job training up to a maximum of 32 weeks.

• Tax credit for design in Quebec 

  Revenu Québec
  Tax credit of 12% to 24% on the cost of in-house design activities. The maximum eligible salary for a year is $60,000 for a designer and $40,000 for a pattern maker.

• Tax credit for film production services 

  Société de développement des entreprises culturelles
  Refundable tax credit of 20% to 36% of the cost of labour and goods relating to film production, computer-aided animation and special effects.

• Tax credit for multimedia event or environment productions sponsored outside Quebec 

  Société de développement des entreprises culturelles
  Tax credit of up to 35% of labour costs and production expenses relating to showcasing your Quebec production outside the province, up to a maximum credit of $350,000 per production.

• Tax credit for the design of factory-made products (industrial design component) 

  ​Ministère de l'Économie et de l'Innovation
  Tax credit of 12% to 24% on the cost of in-house design activities (salary costs up to $60,000 admissible) or on the cost of external design activities by a consultant (65% of contract fees admissible).

• Tax holiday for foreign researcher salaries in Quebec 

  Ministère de l'Économie et de l'Innovation
  Attract highly skilled foreign researchers to work on SR&ED projects in Quebec by offering them a tax holiday ranging from 100% coverage of their taxable earnings in the first two years to 25% coverage in the fifth year.

• Workplace Learning Program (in French only)

  ​Emploi-Québec
  ​To enhance the skills of your employees, you can use the expertise of your most experienced employees to train workers with less experience.

To export my products or services

• Indigenous business at EDC 

  Export Development Canada
  Get support for building a global brand and removing barriers to access for your Indigenous business, whether you’re exporting products, services or experiences.

• Quebec book publishing tax credit 

  Société de développement des entreprises culturelles
  Credit of 27% to 35% on various costs associated with publishing books, comic strips and collections of poetry in Quebec, including developing foreign markets, major publishing projects, translation into other languages and creation of digital versions.

• Tax credit for multimedia event or environment productions sponsored outside Quebec 

  Société de développement des entreprises culturelles
  Tax credit of up to 35% of labour costs and production expenses relating to showcasing your Quebec production outside the province, up to a maximum credit of $350,000 per production.

Get a patent, license, or apply a new technology

• Invest-AI (in French only)

  ​Vooban​
  Have you started your digital transformation and have one or more projects with an AI component? You could receive a grant to cover up to 50% of your activities.

• Tax credit relating to information technologies in small and medium-sized manufacturing businesses (in French only)

  Revenu Québec​
  Looking to modernize your business processes? Your manufacturing or primary sector SME could get a refundable tax credit for the integration of IT.

• Transformation numérique program (in French only)

  ​CIETECH
  ​Are you a merchant who wants to initiate a digital transformation in your business? You could receive 10 hours of support for a low price.

Research, develop or commercialize a new product/idea

• Development of E-Business Tax Credit 

  Investissement Québec
  Tax credit of 30% (24% refundable and 6% non-refundable) for information technology (IT) sector salaries up to a maximum of $25,000 per employee working on e-business activities.

• Research Consortium Tax Credit 

  Ministère de l'Économie et de l'Innovation
  Private-sector partners creating a non-profit consortium for cooperative, pre-competitive research can get a tax credit of 30% applicable on 80% of the costs.

• Scientific Research and Experimental Development Tax Incentive Program (SR&ED) 

  Canada RevenueAgency
  Get a tax credit of 15% or a refundable tax credit of 35% on the first $3 million of project expenses if you are a small Canadian-controlled private corporation.

• Tax Credit for Pre-Competitive Private Partnership Research 

  Ministère de l'Économie et de l'Innovation
  Refundable tax credit of up to 30% for R&D work conducted in partnership with another private company.

• Tax Credit for Salaries and Wages R&D 

  Revenu Québec
  Tax credit of 14 to 30% of labour costs for scientific research and experimental development expenditures in Quebec.

• Tax Holiday for Foreign Experts 

  Ministère de l'Économie et de l'Innovation
  Attract recognized foreign experts who are highly qualified in the implementation of innovation projects to work in Quebec. They will receive a tax holiday ranging from 100% of taxable income in the first year, to 25% in the fifth year.

• Tax credit for film production services 

  Société de développement des entreprises culturelles
  Refundable tax credit of 20% to 36% of the cost of labour and goods relating to film production, computer-aided animation and special effects.

• Tax credit for technology transfer in Quebec 

  Revenu Québec
  Tax credit of 40% of the costs of transferring technology from a college technology transfer centre or liaison and transfer centre.

• Tax credit relating to information technologies in small and medium-sized manufacturing businesses (in French only)

  Revenu Québec​
  Looking to modernize your business processes? Your manufacturing or primary sector SME could get a refundable tax credit for the integration of IT.

• Tax holiday for a new business created to commercialize intellectual property 

  Ministère de l'Économie et de l'Innovation
  If you create a new business by commercializing intellectual property stemming from a university or public research centre, you could be eligible for a tax holiday for up to 10 years.

• Tax holiday for foreign researcher salaries in Quebec 

  Ministère de l'Économie et de l'Innovation
  Attract highly skilled foreign researchers to work on SR&ED projects in Quebec by offering them a tax holiday ranging from 100% coverage of their taxable earnings in the first two years to 25% coverage in the fifth year.

Reduce pollution or improve energy efficiency

• Efficient Farming Products 

  Hydro-Québec
  Get a rebate on the purchase and installation of lighting products and more efficient farm equipment, such as piglet warmers, fans and milk and milking conservation equipment.

• Roulez vert - Charging station at work 

  Ministère de l’Énergie et des Ressources naturelles
  If you are a business, a municipality or an organization, you can obtain up to 50% of the eligible expenses for the recharging of your corporate vehicles or your employees, for the acquisition or installation of recharging stations in the workplace, equal to $5,000 per wireless recharging station or $5,000 per connector (for a recharging station equipped with one or more connectors).

Other goals

• Small Business Deduction 

  Canada Revenue Agency
  Get a reduced tax rate if you own a Canadian-controlled private corporation with revenues of less than $500,000.