Tax Credit Relating to Information Technologies in Small and Medium-Sized Manufacturing Businesses

An eligible corporation (or an eligible partnership of which such a company is a member) that operates a business whose principal activities are manufacturing or processing activities and obtained a certificate of eligibility from Investissement Québec regarding an integration contract for information technology in manufacturing SMEs (hereinafter called iT integration contract) may, under certain conditions, claim a tax credit for eligible expenditures on the provision of an eligible business package it incurred after October 7, 2013, while it was an eligible manufacturing corporation. Note that since June 4, 2014, Investissement Québec no longer accepts applications for eligibility certification with regard to IT integration contracts for this tax credit.

• The tax credit is equal to 25% of the lesser of: the total eligible expenses for the provision of an eligible business package incurred and paid by the corporation for the taxation year or a previous tax year, less the portion of those expenses for which the company benefited the tax credit for a previous taxation year; the balance of the company's cumulative ceiling.

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