In the Budget Speech of March 30, 2010, the Québec Minister of Finance announced changes to the criteria that must be met in order for a corporation to obtain an annual qualification certificate from Investissement Québec, which is required in order for the corporation to claim the tax credit for the development of e-business.

Changes have been made to the following criteria:

• the minimum number of eligible employees the corporation is required to have
• the proportion of the corporation’s activities that are eligible activities, and
• the type of services supplied by the corporation

The criteria were reviewed so that corporations in business start-up and activities transfer situations now qualify for the credit. Similarly, the notion of a non-arm’s-length relationship between the corporation and another person was broadened to make it easier for corporations to qualify for the credit.

These changes apply with respect to wages incurred by a qualified corporation and paid to eligible employees after March 13, 2008, and before January 1, 2016.

For more information, see page A.89 in Additional Information on the Budgetary Measures, published by the Ministère des Finances.