What is the CDAE-IA Tax Credit?
Quebec’s Tax Credit for the Development of E-Business Integrating Artificial Intelligence (CDAE-IA) is a provincial tax incentive that provides up to 30% in refundable and non-refundable tax credits for companies demonstrating significant AI integration in their business activities.
Replacing the traditional CDAE program starting January 1, 2026, CDAE-IA represents Quebec’s historic mission to position the province as a global AI innovation hub. This transformation exclusively focuses on companies leveraging AI technologies that are creating unprecedented opportunities for businesses that prepare properly.
Qualified CDAE-IA Activities
Activities eligible for CDAE-IA must be closely related to information system design or software publishing AND significantly integrate AI functionalities:
Note: Maintenance and evolution activities of information systems and technological infrastructures are no longer eligible under CDAE-IA, even if ancillary to main activities.
Common Eligible Industries
What Makes CDAE-IA Different?
The “Significant AI Integration” Requirement
Unlike the traditional CDAE program, CDAE-IA requires significant AI integration for eligibility. However, Quebec hasn’t defined exactly what “significant” means. This ambiguity makes expert guidance essential for maximizing your claims while ensuring compliance.
Enhanced Revenue Criteria
CDAE-IA introduces more sophisticated revenue criteria that better reflect modern AI business models, with increased thresholds for data processing and hosting revenues that previously disqualified companies.
Evolving Credit Structure
While the total 30% credit rate remains unchanged, the distribution shifts strategically over time:
- 2026: 22% refundable, 8% non-refundable
- 2027: 21% refundable, 9% non-refundable
- 2028 and beyond: 20% refundable, 10% non-refundable
Streamline CDAE-IA Claims with Boast
Boast provides the only tech-enabled solution specifically dedicated to Quebec’s CDAE-IA program, combining AI-powered automation with deep human expertise to maximize your returns and simplify the transition.
Why Boast’s CDAE-IA Solution is Different
The Boast Advantage: Technology + Human Expertise
The Human Expertise That Makes the Difference
Unlike tech-only competitors that rely solely on automated solutions, Boast combines cutting-edge platform technology with seasoned tax credit specialists who possess intimate knowledge of Quebec’s innovation landscape and maintain strong relationships with Investissement Québec and Revenu Québec.
When qualification criteria remain undefined—like CDAE-IA’s “significant AI integration” threshold—human expertise becomes invaluable. Our team understands the subjective language of innovation that ensures claim success, working directly with you to identify and document qualifying activities that automated systems would miss.
Technology That Amplifies Intelligence
While human expertise drives strategy and optimization, Boast’s AI-powered platform handles the operational heavy lifting. Light-touch tagging and categorization systems capture CDAE-IA-eligible activities without creating burdensome processes for your development teams.
The result: Larger, more accurate claims with less time and effort from your team.
Support Quebec’s AI Innovation Future
Since its founding in 2011, Boast has helped more than 1,700 businesses across North America access over $625 million in R&D tax credits and innovation capital. Our Quebec operations have deep roots in the province’s innovation ecosystem, with specialists who understand the unique requirements of provincial programs.
The CDAE-IA transformation creates a strategic window for Quebec companies that prepare properly. Companies that document AI integration starting now—while finalizing 2025 CDAE claims under current rules—will maximize funding while competitors struggle with the transition.
