Investment and Innovation Tax Credit (C3i)

Administrator: Revenu Québec
Source of Funds: Provincial Government, Canada
Deadline: 2025-01-01


The tax credit relating to investment and innovation is granted to a qualified corporation that acquires before January 1, 2025, manufacturing or processing equipment, general-purpose electronic data processing equipment or certain management software packages. The rate of the tax credit ranges from 10%, 15% or 20%, depending on the economic vitality zone in which the corporation is located. The Government of Québec has temporarily doubled these rates, up to 40%, to encourage more investments.

This program is available in French only.
Quebec | Tax Credit | Refundable Tax Credit

Funding Limits

Eligible Expenditures

  • Min 10.0% Tax Credit
  • Max 40.0% Tax Credit
  • Capital
  • Material
  • Application Fee: None

Contact Information

Guidelines and Forms

Contact someone about this tax credit