Canada subsidises your sovereign AI adoption.
Four programs can cut the net cost of tonia by 30–50 %.
CDAEIA — 30 %
Tax credit for the development of e-business integrating AI.
Formerly CDAE. Reform on 1 January 2026 to require significant AI integration.
| Total rate | 30 % (22 % refundable + 8 % non-refundable) |
|---|---|
| Eligible base | Salaries of IT staff doing significant AI integration work, capped at $83,333 / employee / year |
| Credit cap | $25,000 / employee / year |
| Administered by | Investissement Québec (certification) + Revenu Québec (payment) |
| Payment delay | 4 to 9 months after filing the return |
SR&ED — up to 35 % refundable
Scientific Research and Experimental Development.
Federal and provincial programs, stackable.
| Federal rate (ITC) | 35 % refundable up to $3 M of qualifying expenditures |
|---|---|
| Quebec rate (CRD) | + 14–30 % depending on company size (refundable) |
| Eligible base | Salaries, sub-contractors, and consumables for Tonia integration and fine-tuning phases |
| Administered by | CRA (federal) + Revenu Québec (provincial) |
PSPIIA — up to $40,000
SME support program for AI integration.
Non-refundable subsidy for Canadian SMEs adopting an off-the-shelf or custom AI solution.
| Maximum amount | $40,000 non-refundable (up to 50 % of eligible costs) |
|---|---|
| Target | Canadian SMEs (under 250 employees) adopting an AI solution |
| Eligible costs | Software licences, configuration services, training, ongoing support |
| Processing delay | 6 to 12 weeks |
Investissement Québec loans
Capital loans for sovereign-tech adoption.
Investissement Québec funds productivity and digital-transformation projects, including AI integration, at advantageous rates.
| Instrument | Term loans, guarantees, or subordinated financing |
|---|---|
| Use of funds | Hardware purchase, integration services, training, working capital tied to the project |
| Target | Canada-headquartered SMEs and large enterprises |
| Stacking | Stackable with CDAEIA, SR&ED, and PSPIIA on the same project |
Your Bill 25 audit score determines which program fits best.
Files with a high Bill 25 exposure score (under 50/100) usually qualify for PSPIIA and Investissement Québec because the AI deployment also resolves a compliance gap. Files with a strong baseline (above 80) typically lean on CDAEIA + SR&ED.