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The Complete Playbook to CDAEIA: Navigating Quebec’s AI-Driven Tax Landscape

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    • May 11, 2026
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CDAEIA playbook

Executive Summary

The transition from the Tax Credit for the Development of E-business (CDAE) to the new Tax Credit for the Development of E-Business and Artificial Intelligence (CDAEIA) represents a fundamental transformation in how Quebec supports technical innovation. As a leading global consultancy in innovation funding, Leyton has analyzed these changes to help companies transition smoothly into this new era of mandatory AI integration.

Starting in 2026, AI integration will no longer be optional; it must be a “meaningful and consistent” component of your developed solutions to qualify for the 30% tax credit. This CDAEIA playbook explains how to embed AI strategically into your platforms to remain eligible and competitive

Leyton’s senior consultants specialize in identifying qualifying AI components, such as machine learning, natural language processing, and predictive analytics, that actively drive efficiency and decision-making. 

Our CDAEIA playbook provides the essential framework for maximizing your refundable and non-refundable credits under the new gradual rate structure.

Who should read this playbook ?
Essential Reading for Quebec-Based Tech Leaders

● CEOs and Founders: To align product roadmaps with Quebec’s strategic focus on AI innovation.

● CTOs and Technical Leads: To understand the shift from traditional programming to substantial AI-driven system modifications.

● CFOs and Financial Controllers: To navigate the elimination of the $83,333 salary cap and the introduction of the new $18,571 exclusion threshold.

● Compliance and Operations Managers: To implement the rigorous documentation standards required for AI development logs and performance metrics.

Why read this playbook ?
What IT business owners need to know

● Unlock Higher Eligible Salaries: Learn how the new CDAEIA structure benefits senior AI specialists and leads with salaries exceeding $100K.

● Navigate the AI Mandate: Understand the specific requirements for “substantial AI integration” that differentiates your work from surface-level marketing claims.

● Strategic Early Adoption: Discover how opting for early adoption can give your company a competitive advantage.

● Avoid Dependency Reductions: Learn how related-party work or revenue sharing with affiliated companies could halve your credit rate to 15%.

● Protect Your Claims: Master Leyton’s best practices for documenting technical architecture, iteration processes, and measurable AI impact.

What’s inside the playbook ?

Quebec’s tech sector is evolving rapidly. In this CDAEIA playbook , you will learn:

  • The CDAEIA Timeline: A breakdown of the transition from January 2025 through the full 2028+ non-refundable credit shift.
  • Core Eligibility Mapping: Detailed criteria for physical establishment, the 6-employee minimum, and the 75% IT revenue rule.
  • Qualifying AI Technologies: A deep dive into eligible machine learning, computer vision, and automation intelligence categories.
  • Step-by-Step Credit Calculation: Real-world scenarios comparing the old CDAE cap versus the new CDAEIA eligible salary formula.
  • Transition Case Studies: Practical examples of AI optimization in Manufacturing and HealthTech platforms.
  • Compliance Q&A: Expert answers on combining CDAEIA with SR&ED and managing part-time employee thresholds.

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FAQs

All you need to know about CDAEIA

Can’t find the answer you’re after? Please contact our team

Can I claim the same expenses for both SR&ED and CDAEIA? keyboard_arrow_down keyboard_arrow_up

No. While you can combine both programs for the same project, the specific expenses must be claimed under one or the other.

Is my AI “substantial” enough to qualify for CDAEIA? keyboard_arrow_down keyboard_arrow_up

To meet the mandate, AI must drive core functionality and provide measurable improvements, not just peripheral features.

How does the new exclusion threshold affect part-time staff? keyboard_arrow_down keyboard_arrow_up

 The $18,571 threshold is prorated based on the number of eligible days worked.

What if my revenue from the IT sector is below 75%? keyboard_arrow_down keyboard_arrow_up

You likely won’t qualify. Our experts recommend reviewing your corporate structure to ensure compliance before applying.

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