Supporting the fields of information system design or software publishing

This tax measure is designed to consolidate the development of information technologies (IT) throughout Québec.

Eligibility

Companies located in Quebec with at least 75% of their activities in the IT sector and covered by North American Industry Classification System (NAICS), carrying out the following activities:

• IT consulting service,
• Development, integration and maintenance of information systems and technology infrastructure,
• Design and development of e-business solutions.

Qualified Expenditures and Calculation

• 30% of the salaries of admissible personnel, up to an annual salary of $83,333 per eligible employee,
• Capped at $25,000 of credit per year per employee,
• 24% refundable credit and 6% non-refundable, deductible only.