Other corporation tax credits

Tax Credit for the Development of E-Business:

is managed by Investissement Quebec and the tax credits is equal to 30% (24% refundable and 6% non-refundable) of the eligible salaries paid by the corporation to eligible employees. This tax measure is designed to consolidate the development of information technologies (IT) throughout Quebec. It enables specialized corporations that carry out innovative, high-value-added activities in the IT sector to obtain a tax credits of an annual maximum of $25,000 per eligible employee.

Tax credit for the design of industrially manufactured products:

this credit allows a tax refund (up to 24%) on expenses related to design activities carried out internally or by a consultant. The design of industrially manufactured products refers to a creative activity that stems from a systematic and documented approach to determining the formal, functional and symbolic properties of industrially manufactured products.

It is based on creative concepts to translate the needs of users and customers into practical and ergonomic products, which take into account human characteristics, the needs of users, the symbolism of products, their use and their safety.

Tax credit for a Design Activity:

this credit allows a tax refund (up to 24%) on expenses related to design activities carried out internally or by a consultant. The design of industrially manufactured products refers to a creative activity that stems from a systematic and documented approach to determining the formal, functional and symbolic properties of industrially manufactured products. This measure is intended to help Quebec manufacturers who use industrial design to improve their competitiveness on the market.

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