E-Business Tax Credit: Invest in your tech projects

Any corporation, partnership, or sole proprietorship that carries on commercial activity within the province of Quebec and generates taxable income is generally considered to be operating a business in Quebec for provincial tax purposes. This includes both Quebec-incorporated entities and out-of-province businesses with a permanent establishment or significant economic presence in Quebec.

At Ayming, we help businesses understand these rules and ensure they navigate Quebec’s tax requirements effectively.

Under the Tax Credit for the Development of E-Business (CDAE), qualifying Quebec companies can recover up to 30% of each eligible employee’s salary through a combination of refundable and non-refundable tax credits.

For the 2025 taxation year, this credit is structured as follows:

• 23% Refundable – paid directly to the company, regardless of its tax liability.

• 7% Non-Refundable – applied against taxes owed, offering further relief for profitable companies.

To benefit from this incentive, salaries must be paid to full-time employees who are certified by Investissement Québec as performing eligible technical functions—such as programming, systems design, database architecture, AI development, or similar roles—related to the delivery of custom electronic business solutions.

At Ayming, we help companies navigate these rules to maximize the credit, significantly reduce the cost of maintaining skilled technical staff, and free up resources for growth, innovation, and product development.

Qualified employees salaries for the fiscal year. Eligible wages are subject to an exclusion threshold (indexed annually), which is deducted before the tax credit is calculated. For example, in 2024 the threshold is $18,056, meaning the credit applies only to salary amounts exceeding that threshold.

At Ayming, we help businesses calculate eligible wages accurately to maximize their tax credit benefits.

You first apply to “Investissement Quebec” for the two certificates and then fill out the appropriate filing documentation to be sent with your CO-17. At Ayming, we guide you through this process to ensure your application is accurate, complete, and positioned for maximum benefit.