Eligibility for Quebec Design Tax Credits: What Businesses Need to Qualify

By GrantHub Research Team · · Lire en français

Eligibility for Quebec Design Tax Credits: What Businesses Need to Qualify

If your business invests in industrial, graphic, fashion, or interior design, Quebec’s design tax credits can lower your corporate tax bill. These credits are often misunderstood, especially when it comes to who qualifies and which costs count. The rules are specific. Missing one requirement can make your claim ineligible.

The Quebec government offers two separate design tax credits—one for in-house design activities and one for external design consultants. Both are managed by Revenu Québec.


Quebec Design Tax Credit for In-House Design Activities

This tax credit is for businesses that use their own employees for design work.

Key eligibility requirements:

  • Your business must have a location in Quebec
  • You must earn at least $150,000 in annual gross revenue
  • You need a certificate of eligibility for design activities from the Ministère de l’Économie, de l’Innovation et de l’Énergie
  • The design work must be done by eligible employees, such as designers or pattern makers

How much can you claim?

  • Up to 24% of eligible salary costs
  • This credit is repayable (non-refundable). It reduces your corporate tax owing but does not give you a cash refund

Many manufacturing, apparel, furniture, and consumer product companies with in-house design teams use this credit.


Quebec Design Tax Credit for External Design Consultants

If you hire outside design experts, this tax credit may apply instead.

Key eligibility requirements:

  • Your business must pay Quebec corporate income tax
  • The design work must be done by a recognized external design consultant
  • The activities must focus on eligible design work, such as product appearance, usability, or form
  • You still need a certificate of eligibility

How much can you claim?

  • Up to 65% of eligible design contract fees, or
  • Eligible salary costs, with a cap of:
    • $60,000 per designer
    • $40,000 per pattern maker
  • This credit is also repayable (non-refundable)

This credit is popular with small and medium-sized businesses that do not have full-time designers.


Design Activities That Typically Qualify

Eligible design activities usually include:

  • Industrial or product design
  • Fashion and textile design
  • Graphic design linked to products (not just marketing)
  • Interior or environmental design for commercial use

Marketing, advertising, or branding work is usually not eligible unless it is part of a larger, qualifying design project.

If you are unsure which activities count, tools like GrantHub’s eligibility matcher can help you filter Quebec tax credits by activity type, revenue, and business structure.


Common Mistakes to Avoid

  1. Missing the eligibility certificate
    You must get certification from the ministry before claiming the credit. Filing without it can make your claim invalid.

  2. Including marketing or advertising costs
    Logo design, ads, and promotional materials usually do not qualify unless they are part of a broader eligible design project.

  3. Thinking the credit is refundable
    Quebec design tax credits are repayable. If your business does not owe tax, you may not benefit right away.

  4. Using ineligible contractors
    External designers must meet professional standards. Freelancers without proper recognition may not qualify.


Frequently Asked Questions

Q: Who is eligible for the Quebec design tax credit?
Corporations with a location in Quebec, at least $150,000 in annual revenue, and certified design activities may be eligible. Both in-house and outsourced design work can qualify, depending on the credit type.

Q: Is the Quebec design tax credit refundable?
No. Both design tax credits are repayable, so they reduce corporate income tax owed but do not result in a cash refund.

Q: Do I need approval before starting a design project?
You need a certificate of eligibility, but it is often issued after activities are completed. Without the certificate, you cannot claim the credit.

Q: Can small businesses apply for the Quebec design tax credit?
Yes, if they meet the $150,000 revenue threshold and other requirements. Many small businesses qualify through the external consultant stream.

Q: How do I claim the credit?
You claim the credit when filing your Quebec corporate income tax return with Revenu Québec. You must include the required schedules and certificate.

After reviewing eligibility, remember that GrantHub tracks hundreds of active grant and tax credit programs across Canada—including Quebec-specific incentives—so you can see which ones fit your business profile.


Next Steps

Quebec’s design tax credits can be valuable, but only if your business structure, revenue, and design activities meet the rules. Before filing, check which credit applies to you and get your certification early. For a wider look at funding options, tools like GrantHub let you compare Quebec tax credits with other provincial and federal programs in one place.

See also:

  • How to Check Eligibility for Quebec Media and Journalism Tax Credits
  • Impulsion PME vs Other Quebec Startup Funding Programs
  • Eligible Expenses Under Regional Economic Development Grants in Quebec (CED)

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