Tax Credit for the Development of E-Business Integrating Artificial Intelligence (TCEB/CDAEIA)
Refundable tax credit up to 30% (with non-refundable component) on salaries of IT employees developing AI-integrated e-business solutions.
About this program
Modernized in the 2025-2026 Quebec budget, the TCEB refocused eligible activities on e-business integrating AI to a significant extent. The credit applies to salaries of eligible employees in specialized IT areas. The 2024 budget eliminated the $83,333 per-employee salary cap and introduced an exclusion threshold equal to the basic personal amount. System maintenance and evolution activities no longer qualify, and businesses providing services to related entities for applications used outside Quebec have their rate halved if such services exceed 50% of revenue.
Eligibility
Quebec corporations primarily engaged in eligible IT activities including AI development, data processing, and hosting. Must obtain qualification certificate from Investissement Québec annually.
Requirements
- Establishment in Quebec
- Annual qualification certificate from Investissement Québec
- Eligible activities in AI-integrated e-business development