EBusiness-AI
Electronic business development integrating artificial intelligence.
Do you design artificial intelligence solutions in Quebec with at least six full-time employees? e-Business-AI gives you back 30% of eligible salaries.
The certificate must be applied for every year, for the corporation and for each eligible employee. We build the file with you.
Electronic business development integrating artificial intelligence
For companies contributing to the design of artificial intelligence solutions.
Purpose of the certificate
To enable companies in the IT sector that design artificial intelligence solutions, or carry out activities preliminary to their design, to obtain a tax credit on the eligible salary of an eligible employee.
Features
The assistance takes the form of a tax credit equal to 30% of eligible salaries paid to eligible employees.
The tax credit rate may be reduced by half when at least 50% of the revenues are derived from certain services provided to a corporation located outside Quebec and having a non-arm’s-length relationship with the corporation.
To benefit from this tax credit, your corporation must obtain a corporation certificate each year, as well as certificates for eligible employees.
To be eligible
Your corporation must, among other things:
- primarily carry out its activities in the information technology sector in Quebec;
- maintain a minimum of six full-time eligible employees;
- carry out at least one eligible activity, which includes certain upstream activities — feasibility studies, data preparation, infrastructure upgrades — related to the development or integration of a solution that significantly incorporates artificial intelligence functionalities, including the development or integration itself.