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Resources Québec Budget 2026–2027: Key Measures for Innovation, Technology, and Media

Québec Budget 2026–2027: Key Measures for Innovation, Technology, and Media

The Québec Budget 2026–2027 introduces several measures with a direct impact on businesses, both in fiscal and sectoral terms. The following points summarize the main provisions relevant to innovation, technology, media, and audiovisual sectors.

Confirmation of the Innovation Tax Assistance Regime Announced in 2025–2026

The 2026–2027 Budget confirms the innovation tax assistance regime, consisting of two measures:

Tax Credit for Research, Innovation, and Commercialization (CRIC): Introduced in the 2025–2026 budget, the CRIC replaces and modernizes former R&D credits by supporting fundamental research, applied research, experimental development, and pre-commercialization. Fully refundable, it offers a 30% rate on the first CAD 1 million of eligible expenses beyond the exclusion threshold, and 20% on the excess. It covers labor costs, subcontracting, and certain equipment expenses related to innovation activities.
Incentive Deduction for Innovation Commercialization (DICI): Established in 2020, the DICI reduces taxes on income from intellectual property developed and commercialized in Québec to 2%. Acting as a patent box, it strengthens business competitiveness and encourages local retention of created value.

For fiscal year 2026–2027, no modifications are made to either the CRIC or the DICI.

Adjustments to the Tax Credit for Electronic Business Development Integrating AI

The CDAE AI, introduced in 2025 to formally integrate artificial intelligence activities into the electronic business development framework, continues to evolve in the 2026–2027 budget. It provides support equivalent to 30% of eligible salaries, combining a 22% refundable tax credit and an 8% non-refundable credit for companies designing electronic business solutions that integrate AI.

The 2026–2027 Budget clarifies and relaxes the application of the credit:

Specialized AI consulting services: The framework law will be amended so that, for employee certification purposes, specialized AI consulting services are added to the list of eligible activities. It will no longer be required that such consulting services relate to IT system or technological infrastructure development or integration, or security services development.
Preparatory work: The law will be amended so that, for employee certification purposes, preparatory work carried out within 12 months prior to the start of a project, mandate, or product development that significantly integrates AI functionalities will qualify as an activity primarily related to electronic business incorporating AI.
Financial provisions: To avoid disadvantaging companies with a non-refundable tax credit balance that does not meet the new CDAE AI parameters, legislation will be amended to remove the condition that the carryforward can only apply to a fiscal year for which the company obtains the refundable tax credit, for balances originating from fiscal years starting before January 1, 2026.
Intercompany outsourcing: The framework law will be amended to specify that, when calculating the proportion of gross revenues for rate reduction purposes, all revenues from services provided by a company to an ultimate beneficiary outside Québec with a dependency link to the company must be included, including support or maintenance revenues.

Evolution of Tax Credits Supporting Press, Media, and Audiovisual Sectors

The 2026–2027 Budget updates key tax credits supporting audiovisual production, print media, and news media. These adjustments respond to evolving consumption practices, the sector’s accelerated digital transition, and the specific needs of Québec’s cultural enterprises.

Refundable tax credit for Québec film or television productions: Currently offered at 32% of labor expenses (up to 40% for certain French-language productions), the credit is modified to better reflect industry needs. Minimum duration and episode count requirements for documentaries and magazine-style shows are removed. Additionally, support from the Indigenous Screen Office will no longer reduce eligible expenditures for the tax credit. These changes apply to productions for which a certificate or advance ruling application is submitted to SODEC after the budget date.
Tax credit supporting digital transformation of print news media: The refundable tax credit for digital transformation, initially 35% for expenses incurred before January 1, 2026, is extended by three years with gradual rate reductions: 35% in 2026, 20% in 2027, and 10% in 2028. Eligible expenses must relate to the digital conversion of news media produced and distributed in Québec, with certification from Investissement Québec and a newsroom located in Québec. The acquisition period for eligible assets is extended to January 1, 2028.
Tax credit for Québec news media: The 2026–2027 Budget introduces a new refundable tax credit for Québec news media (CMIQ) to support the production of original, public-interest news content in a sector affected by the digital transition. It replaces the credit for print media and extends support to private generalist TV, commercial radio, and news agencies, covering about 30 media outlets and 600 additional jobs. Eligible activities must concern the production or presentation of general-interest news content. The credit is focused on journalistic work (excluding IT functions) and raises the eligible salary ceiling to CAD 85,000. It covers 35% of salaries of employees dedicating at least 75% of their time to these activities, subject to Investissement Québec certification.

Overall, these adjustments demonstrate a commitment to modernizing fiscal levers for cultural industries, strengthening audiovisual competitiveness, supporting print media digital transformation, and extending aid to news media to ensure continuity of public-interest content production.

Strengthening the Québec Business Growth Fund

The 2026–2027 Budget strengthens the role of the Québec Business Growth Fund (FCEQ) by increasing its capitalization to CAD 2 billion to enhance government intervention capacity in strategic Québec-based companies. This aims to maintain Québec ownership, particularly as many leaders plan for retirement and risks of foreign takeovers rise. The FCEQ can now intervene with more flexibility, including equity investments with strategic rights such as veto powers or board representation, to preserve headquarters and support business succession in future-oriented sectors.

Support for Growth in Innovative Industries and Adoption of Advanced Technologie

The budget introduces programs to accelerate advanced technology adoption and support industrial modernization. A CAD 24.5 million call for projects in AI and quantum technologies aims to encourage integration of advanced solutions in strategic sectors like defense, aerospace, and energy, while supporting key organizations such as PINQ², Calcul Québec, the Institut Quantique, and IVADO.

Additionally, the government creates the Innovative Construction District, a CAD 15 million technology experimentation and transfer hub, to improve sector productivity, promote digital solutions, and develop better construction practices.

Other Measures for Forestry and Agriculture

The 2026–2027 Budget targets support to the forestry and agriculture sectors, particularly affected by trade tensions and rising operating costs.

Forestry sector: Direct support addresses rising U.S. tariffs, with CAD 164.5 million for companies and CAD 200.6 million for forestry communities, stabilizing regional economic activity and assisting firms facing a drop in market value of wood.
Agriculture and fisheries: A temporary contribution holiday to the Health Services Fund (FSS) for 2026–2027 provides CAD 275 million in liquidity relief amid rising input costs and market volatility.
Greenhouse investments: Immediate expensing for greenhouse investments allows full deduction of acquisition costs in the first year. This measure, aligned with federal initiatives, includes a CAD 2.3 million envelope to modernize facilities and support Québec’s food autonomy.

Conclusion

Overall, the Québec Budget 2026–2027 consolidates existing measures while introducing targeted adjustments to improve coherence and effectiveness of tax incentives. It maintains the main innovation levers introduced in 2025, clarifies certain existing credits, expands support for media and audiovisual sectors, strengthens strategic intervention tools such as the FCEQ, and implements programs to promote adoption of advanced technologies.