R&D Crédit d’impôt RS&DE RSDE Équité Salariale Comptable Fiscaliste Plan d’affaires Plan stratégique Exportation CDAE Avis au lecteur

Tax credit for the development of e-business (CDAE credit)

The tax credit for the development of e-business is a refundable tax credit intended to support the sector of information technology (IT) in Quebec and to encourage innovation in order to assist companies to become or remain competitive. The development of e-business tax credit is endorsed by Revenu Québec.
 

E-business applicable tax credit - before June 5, 2014

The refundable e-business tax credit is 30% of eligible wages and is applicable up to 66 667 $ per employee. Therefore, the maximum annual e-business tax credit for each eligible employee is 20,000 $.
 

E-business applicable tax credit - from June 5, 2014 to March 26, 2015

The refundable e-business tax credit is 24% of eligible wages and is applicable up to 83 333 $ per employee. Therefore, the maximum annual e-business tax credit for each eligible employee is 20,000 $.
 

E-business applicable tax credit - after March 26, 2015

The refundable e-business tax credit is 24% of eligible wages and is applicable up to 83 333 $ per employee. Therefore, the maximum annual e-business tax credit for each eligible employee is 20,000 $.

Additionally, a non refundable e-business tax credit of 6% of eligible wages is applicable up to 83 333 $ per employee. Therefore, the maximum annual e-business non refundable tax credit for each eligible employee is 5 000 $.

Ultimately, the sum of refundable e-business tax credit and non refundable e-business tax credit may add up to 25 000 $ per eligible employee.
 

Process of obtaining the development of e-business tax credit

If a company meets the criteria, it may make an application for an eligibility certificate from Investment Québec. Once the certificate in hand, the company may then consider an application for development of e-business tax credits (CDAE credit) with Revenu Québec.
 

Allotted time delay to file a development of e-business tax credit application

Your request for a development of e-business tax credit (CDAE credit) must be filed no later than 18 months after the end of your fiscal year.
 

Our development of e-business tax credit services

Phase I: Free evaluation of eligibility for the development of e-business tax credit program

Phase II: Assistance in getting your certificate of eligibility

Phase III: Assistance in completing your application for the development of e-business tax credit 

 

 


Pro Gestion inc. is recognized for the superior quality of its work with SME’s in Quebec since 1993. At Pro Gestion we aim for nothing less than excellence.

 

Français