Tax credit for design in Quebec

Tax credit for an in-house design activity

An eligible corporation that, for the tax year, holds an eligibility certificate issued by the Minister of Economy, Innovation and Energy in relation to a design activity may, under certain conditions, claim a tax credit for the eligible salary it incurred in the tax year for an eligible designer or an eligible pattern maker .

1. Review eligibility criteria 2. Obtain a certificate of eligibility from the Minister of Economy, Innovation, and Energy for the design activity 3. Obtain qualification certificates for each eligible designer or pattern maker involved 4. Complete the "Tax Credit for Internal Design Activities" form (CO-1029.8.36.7) 5. Gather required documents, including the eligibility certificate, qualification certificates, organizational chart of associated companies, copies of invoices, proof of payment, and contracts with eligible designers or pattern makers 6. Enter the tax credit information in the company's income tax return, including the credit's name, code (17), and amount 7. Attach all required documents to the tax return and submit them electronically via authorized software or by mail, ensuring all documents are properly labeled with the company name, identification numbers, and fiscal year-end date