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?
Get your instant eligibility verdict plus a head start on the application. Free, no account needed.
We use this program’s real eligibility rules. 4 short questions follow.
Want your full match picture across 850+ programs? Take the 2-minute quiz →
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% rate30% 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.
Success Profile
Evaluation Criteria
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
Sign up free to save this programme and track your application in your workspace.
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
Ineligible Expenses 6
Claim timing
Deadline Notes
Ineligible Organizations
- 7 more application steps
- 4 more required documents
- 6 eligible expenses
- 6 ineligible expenses
- Claim timing
- Deadline notes
- Ineligible organizations
Funding Stack Strategy
Compatible programs, clawback risk, and combined funding potential
Compatible Programs
Clawback Risk
Low RiskHow CDAEIA Compares
Side-by-side with similar programs
| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| Quebec AI Adoption Tax Credit (CDAEIA) | 30% of eligible AI | Moderate | Tax Credit Offset | Active (from fiscal... |
| 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... |
| Innovative Solutions Canada | up to $150,000 | Hard | Milestone-Based | Challenge-specific — new... |
| Ocean Supercluster | Up to $5 million | Hard | Reimbursement | Continuous intake (Core... |
Related Programs
Other programs you might be eligible for
Frequently Asked Questions
Quick answers to the questions founders most often ask about CDAEIA