Investment and innovation tax credit (C3i)
The C3i, Quebec's crédit d'impôt pour investissement et innovation, is a tax credit on investments in manufacturing and processing equipment, computer equipment and management software. The rate is 25%, 20% or 15%, depending on the region where the investment is made, and the credit is in place through 2029.
Start an applicationProgram facts
| Type | Tax credit |
|---|---|
| Who qualifies | Quebec businesses investing in manufacturing and processing equipment, computer equipment or management software. |
| Amount or rate | 25%, 20% or 15% of the eligible investment, depending on the region. |
| Intake status | Open. In place through 2029. |
| Run by | Government of Quebec |
| Checked on | 8 October 2026 |
| Official page | https://www.budget.finances.gouv.qc.ca/budget/outils/depenses-fiscales/fiches/fiche-210314.asp |
How it pays
The C3i is a tax credit, so it comes back through the tax system after the business has bought the equipment or software. The business pays the full price first.
The rate depends on the region where the investment is made: 25%, 20% or 15%. Check the official fiche for the rate that applies to your region.
Funding your share while you wait
With a credit, the gap is the full purchase price until the credit is received. For a manufacturer buying a machine, or a trucking company buying dispatch and management software, that is real cash out the door.
Equipment financing pays for the equipment and spreads the cost over its useful life, so the credit can arrive without the business having drained its working capital first. Voxen assesses it on revenue, statements and the equipment itself, not on the credit.
The Voxen products that fit this program. Ranges are the ones on each product page; every file is assessed on the business's revenue and bank statements.
| Financing | Range | What it covers here |
|---|---|---|
| Equipment Financing | Equipment Value: $10,000 – $5,000,000 | The equipment itself, whether a machine, a truck or a heating system, financed against that equipment. |
| Term Loan | Loan Amount: $10,000 – $2,000,000 | Your share of a larger project, repaid in fixed instalments over several years. |
Related programs
| Program | Type | Status | Checked |
|---|---|---|---|
| CRIC tax credit | Tax credit | Open | 8 October 2026 |
| ESSOR | Grant (non-repayable), loan or loan guarantee | Continuous intake | 8 October 2026 |
| Écocamionnage | Grant (non-repayable) | Open | 8 October 2026 |
- Quebec tax credit for research, innovation and commercialization (CRIC)
- ESSOR (Investissement Québec)
- Écocamionnage
- More programs for this situation: R&D and innovation tax credits
Not sure which program fits? Ask us
Tell us about the project and we will tell you which programs are worth a look and what financing could carry your share. Voxen does not prepare grant applications; if you want help with one, we can point you to specialists who do that work.
Notice
Voxen Capital is a private financing broker, not a government body. It does not decide, influence or guarantee any grant, credit or government loan, and it does not prepare grant applications. Program details change: check the official page before you apply.
Frequently asked questions
What does the C3i cover?
Manufacturing and processing equipment, computer equipment and management software.
What is the C3i rate?
25%, 20% or 15%, depending on the region where the investment is made.
How long is the C3i available?
Through 2029.