Quebec Investment & Innovation Tax Credit (C3i)

Q: What is the C3I tax credit?

The Quebec Investment & Innovation Tax Credit (C3I) is a refundable corporate tax credit administered by Revenu Québec. It supports eligible corporations that invest in qualifying equipment and software used mainly in Québec.

Q: Who can apply?

Generally, a corporation must have an establishment in Québec and carry on a business in Québec during the taxation year. Certain corporations (e.g., tax-exempt entities and specific industries) are not eligible.

Q: What investments are typically eligible?

C3I can apply to manufacturing and processing equipment, electronic/IT equipment, and management software packages, when they meet the program requirements and are used mainly in Québec.

Q: Is C3I refundable?

Yes. C3I is generally refundable, meaning it can generate a cash benefit even if no Québec corporate income tax is payable for the year.

Q: How much can I claim?

The credit rate generally ranges from 15% to 25% of eligible investment costs after an excluded amount. The exact rate depends on factors such as the economic vitality zone where the property is mainly used and the acquisition period.

Q: What documents are typically needed?

Common supporting documentation includes:● Detailed invoices and proof of payment● Purchase/lease agreements (where applicable)● An asset list with acquisition dates, supplier info, cost (pre-tax), and where the asset is mainly usedLeyton helps you organize documentation to stay audit-ready.

Q: Why choose Leyton?

We act as a strategic partner—helping you identify eligible assets, maximize the credit value, reduce risk, and lighten the workload for your finance and operations teams.

Accelerate the Modernization of Your Assets

Administered by Revenu Québec, the C3i is a refundable corporate tax credit designed to help eligible Quebec businesses recover part of the cost of qualifying investments in manufacturing equipment, electronic equipment, and management software, so you can modernize faster and protect your cash flow

PROGRAM OVERVIEW

What is the Quebec Investment & Innovation Tax Credit (C3i)?

The Quebec Investment & Innovation Tax Credit (C3i) is a refundable corporate tax credit administered by Revenu Québec. It encourages eligible corporations to invest in productivity and digital transformation by providing a cash refund on qualifying equipment and software used within the province of Quebec.

How C3I Can Improve Cash Flow on Modernization Investments

To illustrate, if a Quebec company invests $800,000 in eligible production equipment and $200,000 in eligible management software, representing a $1,000,000 total eligible investment, they could secure an estimated C3I refund of $200,000 (calculated at an applicable rate of 20%).

Leadership, Quantified

Our Impact in Figures

6000+

Business supported

29+

Years of Expertise

Countries

How it helps

The 3 Pillars of C3i Tax Credit Eligibility

Investing in the modernization of your systems and equipment shouldn’t deplete your working capital. While the C3i calculation rules are rigorous, eligibility is built on a clear, structured framework. By validating three core pillars, your corporate structure, the nature of your acquisitions, and where those assets are deployed, Leyton secures your cash refund so you can scale your operations with peace of mind.

Who Qualifies (Corporate Criteria)

Generally, any corporation that operates a business in Quebec and maintains a permanent establishment in the province during the taxation year. Specific entities are excluded (such as tax-exempt corporations, certain Crown corporations, and industries like aluminum production or petroleum refining).

Qualifying Property (What You Can Claim)

Capital costs for newly acquired “specified property” put to use primarily in Quebec. This includes manufacturing and processing equipment (Class 29, 43, 53), universal electronic data processing equipment (Class 50), and eligible management software packages like ERP systems (Class 12).

Return Rates (Your Refund Potential)

The tax credit rate ranges from 15% to 25% of eligible investment costs. This rate is calculated after deducting a mandatory exclusion threshold per asset ($5,000 for IT/software and $12,500 for other assets). Because the credit is fully refundable, it generates a direct cash injection even if your business has zero tax liability for the year.

OUR METHODOLOGY

How the C3I Claim Process Works with Leyton

Leyton guides you from the initial asset assessment to the final payout, managing every administrative step with Revenu Québec.

01.

MANDATE LAUNCH

Collect the information needed to confirm eligibility (asset list, invoices, proof of payment, usage location).

02.

ELIGIBILITY REVIEW

Validate your corporation and each asset against C3I requirements, including use in Québec and applicable rules.

03.

CLAIM PREPARATION

Prepare the claim package and supporting documentation, including required Revenu Québec forms (e.g., CO-1029.8.36.II).

04.

SUBMISSION & FOLLOW-UP

Coordinate submission with your accountant, handle follow-ups with Revenu Québec, and support you in case of review or audit.

SECURE YOUR C3I REFUND

Book a Free Assessment

Discuss your asset acquisition plans with a Quebec C3i tax credit specialist. Our team will get in touch with you in less than 24 hours.

C3I FAQ

Frequently Asked Questions

Everything you need to know about the Quebec Investment & Innovation Tax Credit (C3i).

What is the C3I tax credit?

The Quebec Investment & Innovation Tax Credit (C3I) is a refundable corporate tax credit administered by Revenu Québec. It supports eligible corporations that invest in qualifying equipment and software used mainly in Québec.

Who can apply?

Generally, a corporation must have an establishment in Québec and carry on a business in Québec during the taxation year. Certain corporations (e.g., tax-exempt entities and specific industries) are not eligible.

What investments are typically eligible?

C3I can apply to manufacturing and processing equipment, electronic/IT equipment, and management software packages, when they meet the program requirements and are used mainly in Québec.

Is C3I refundable?

Yes. C3I is generally refundable, meaning it can generate a cash benefit even if no Québec corporate income tax is payable for the year.

How much can I claim?

The credit rate generally ranges from 15% to 25% of eligible investment costs after an excluded amount. The exact rate depends on factors such as the economic vitality zone where the property is mainly used and the acquisition period.

Can C3I be combined with other incentives?

In many cases, businesses can combine investment-related incentives with other programs (depending on rules and interactions). Leyton can help you assess how C3I fits within your broader funding and tax strategy.

What documents are typically needed?

Common supporting documentation includes:
● Detailed invoices and proof of payment
● Purchase/lease agreements (where applicable)
● An asset list with acquisition dates, supplier info, cost (pre-tax), and where the asset is mainly used

Leyton helps you organize documentation to stay audit-ready.

How do I claim C3I?

C3I is claimed through your Québec corporate income tax return using the prescribed Revenu Québec forms (e.g., CO-1029.8.36.II, and related forms where applicable).

How long does the process take?

Timing depends on your investment volume, documentation readiness, and filing cycle. Leyton streamlines the process by validating eligibility early and preparing an audit-ready claim package.

Why choose Leyton?

We act as a strategic partner—helping you identify eligible assets, maximize the credit value, reduce risk, and lighten the workload for your finance and operations teams.