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

Please note that all information requests will be sent to the program's administrator. The response time may vary for each organization.