The CDAE-IA is a Quebec refundable tax credit for businesses adopting AI technologies. Administered by Revenu Québec, it offsets a portion of costs incurred to integrate artificial intelligence into business operations, making AI adoption more accessible for Quebec SMEs.

Yes, with careful expense segregation. SR&ED covers R&D activities that advance technological knowledge, while CDAE-IA covers AI adoption and integration costs. Hubvention structures both claims to avoid double-counting while maximizing total recovery.

Qualifying projects include integrating AI into ERP, CRM or supply chain systems; deploying machine learning models for quality control or demand forecasting; implementing NLP or computer vision solutions; and engaging certified AI suppliers for business process automation.

CDAE-IA is a refundable tax credit applied against Quebec corporate income tax. If the credit exceeds tax payable, the balance is refunded as cash — making it effectively a cash recovery mechanism, not a grant requiring a separate application process.

The credit rate and eligible expense base vary by company type and project. Hubvention quantifies your specific CDAE-IA entitlement during the eligibility audit, factoring in corporation type, eligible salary base, and qualifying AI expenditures.

CDAE-IA is claimed through Revenu Québec's annual corporate income tax return. Hubvention prepares the technical and financial documentation required by Revenu Québec and coordinates with your tax accountant for filing.

Yes — CDAE-IA applies across all sectors as long as the company has a Quebec establishment and incurs qualifying AI adoption expenditures. Manufacturing, retail, services, agri-food, and professional services companies all qualify if the AI use case meets the criteria.

Hubvention identifies qualifying AI expenditures in your fiscal year, documents the use case to Revenu Québec standards, calculates the credit amount, and coordinates filing. We typically stack CDAE-IA with SR&ED for clients doing AI-driven R&D, creating a combined recovery of up to 49%+ of AI project costs.