News | AQT

CDAE-IA — Member Communication

Written by AQT | Dec 10, 2025 3:58:22 PM
             CDAE-IA — MEmber Communication 

Longueuil (Quebec),December 9, 2025 -  
The replacement of the Tax Credit for the Development of E-Business (CDAE) with the new CDAE-IA has raised significant concerns within our industry. To document these impacts and ensure your voice is heard by the government, AQT has commissioned BDO to conduct an in-depth analysis, including a survey, meetings with nearly one hundred companies, and simulations carried out with our members.

Our objectives : to understand the real-world integration of AI in your projects and to develop recommendations that prevent a rushed implementation of CDAE-IA parameters that could negatively affect your businesses.

Key Takeaways
AI integration should not be rushed — it must be planned. AQT is encouraging the government to:

  • Recognize the evolving nature of AI adoption and adjust the CDAE-IA accordingly;
  • Clarify eligibility criteria, particularly regarding system maintenance and enhancement;
  • Ensure a gradual transition that reflects your operational realities.

These recommendations have been presented to the Ministry of Finance and to Investissement Québec. Additional steps are currently underway.