Tax Credit for Investment and Innovation - C3i (Details in French)

A qualified corporation may, under certain conditions, claim the tax credit for investment and innovation regarding the specified expenses it incurred in the year concerned or in a previous year for the acquisition of a specified property. A corporation that has acquired property considered qualified property for the purposes of the investment tax credit or specified property for the purposes of the investment and innovation tax credit may make an election, for the first during which it incurred costs for the acquisition of this property, so that the latter is considered as qualified property rather than as specified property.

Grant Deadline

Deadline not available

Funding Amount

40% of salary _{Up to 40% tax credit}

Type of Grant

Tax Credit

Sectors

All Sectors

Demographics

Incorporation

For Profit

Perks

Region Restriction

This grant is restricted to whole of Canada

Keywords

Age Restriction

This grant is age restricted from 18 to 100

Eligibility and Requirements

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Eligible corporation

To be eligible for this tax credit, the corporation must, in its taxation year, have an establishment in Québec and carry on a business there.

Note that the following corporations are not eligible for the tax credit for investment and innovation:

• a corporation that is exempt from tax;
• a Crown corporation or a wholly controlled subsidiary of such a corporation;
• an aluminum production company;
• an oil refining company.

Corporations that are members of a partnership

If the specified property was acquired by a partnership, it is the partnership that must meet the conditions for eligibility for the tax credit. However, the tax credit will be available to corporations that are members of the partnership (or to corporations that are members of an intermediary partnership that is a member of the partnership).

Grant Application website

https://www.revenuquebec.ca/fr/entreprises/impots/impot-des-societes/credits-dimpot-des-societes/credits-auxquels-une-societe-peut-avoir-droit/credit-dimpot-pour-investissement-et-innovation/

Contact

https://www.revenuquebec.ca/en/contact-us/