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Changes to the refundable tax credit for a design activity

The definition of “eligible design activity,” for the purposes of the refundable tax credit for a design activity, will be changed so that it no longer refers to the industrial sector or to the fashion sector, but rather to the design of goods made on an industrial basis.

The definitions of “designer”, “patternmaker” and “outside consultant” will be changed to also refer to the design of goods made on an industrial basis.

The criterion regarding production of goods in Québec will be withdrawn.

These changes will apply regarding design work for goods made on an industrial basis carried out after March 31, 2009, either by a designer or by a patternmaker employed by a corporation that applies for certification with the Ministère du Développement économique, de l’Innovation et de l’Exportation (MDEIE), or by an outside consultant on behalf of such corporation under an outside consulting contract entered into after that date.

These changes will not affect the validity of the eligibility certificates the MDEIE issued before April 1, 2009, in particular those relating to a qualified designer, a qualified patternmaker or an outside consultant.

For further information, see page A.45 in Additional Information on the Budgetary Measures, published by the Ministère des Finances.

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