Development of E-Business Tax Credit

For technology-driven businesses in Quebec, hiring and retaining skilled IT talent can be one of the biggest barriers to scaling digital operations. The Development of E-Business Tax Credit is designed to ease that pressure by offsetting a meaningful portion of eligible salary costs tied to e-business and digital development activities. Administered by the Gouvernement du Québec with support from Investissement Québec, this incentive targets companies building, maintaining, or enhancing online platforms, software solutions, and other digital business infrastructure.

Rather than offering a one-time grant, the program provides a tax credit equal to roughly 30% of qualifying IT salaries, with a significant portion structured as refundable support. This makes it particularly valuable for growing businesses that may not yet be highly profitable but are investing heavily in digital capabilities. The credit applies on a per-employee basis, allowing eligible companies to scale their support as their e-business teams grow. While commonly used by firms in the IT and digital services space, it can also benefit businesses in other industries that meet certain requirements and have dedicated e-business activities.

Because the value of the credit varies depending on payroll and project scope, understanding how it applies to your specific operations is key. Businesses considering this incentive will want to look closely at qualifying activities, employee roles, and how the refundable and non-refundable portions work together, making it worthwhile to explore the full program details before applying.