Tax credit for design in Quebec - External consultant

Quebec refundable tax credit on the cost of external design activities carried out by an outside consultant. Eligible costs are based on salary costs (up to $60,000 for a designer and $40,000 for a pattern maker) or 65% of admissible contract fees paid to the consultant.

Must have an establishment in Quebec, annual income of at least $150,000, and a certificate of eligibility for an external design activity issued by the ministre de l'Économie, de l'Innovation et de l'Énergie.