Tax credit for design in Quebec — External consultant

For Quebec businesses that rely on professional design expertise but don’t keep designers on staff, this tax credit can meaningfully reduce the cost of working with external specialists. The Tax Credit for Design in Quebec — External Consultant is aimed at companies that contract outside designers or pattern makers to support product development, branding, or fashion-related design work. Rather than offering upfront cash, it reduces your corporate tax bill by recognizing a portion of eligible design expenses incurred during the year.

Administered through Revenu Québec with an eligibility attestation issued by the provincial ministry responsible for the economy and innovation, the credit can cover a substantial share of external design costs. In practical terms, businesses may recover up to roughly two-thirds of qualifying consultant fees, or claim eligible salary-related costs when working with approved external professionals, subject to annual caps. The program applies across many industries, but it’s especially relevant for companies in fashion and related sectors. It’s important to note that industrial design expenses are no longer supported for tax years beginning after late March 2025, while fashion design activities continue to qualify.

Because this is a refundable tax credit, approved amounts are paid even if little or no tax is owed, making it valuable for growing Quebec companies. The credit is claimed as part of your corporate tax filing and is generally available on an ongoing basis for businesses meeting certain requirements. Reviewing the finer details can help determine how this credit fits into your design and product development plans.