2026-2027 Québec budget summary
19 March 2026
The Minister of Finance, Mr. Eric Girard, tabled his 2026–2027 budget plan on March 18, 2026, titled “A responsible budget with targeted measures for Quebecers.”
This budget introduces several measures aimed at simplifying tax processes, supporting innovation, and adapting certain programs to current economic and technological realities.
Discover the key measures of the Québec 2026–2027 budget
Simplification of tax processes for individuals
The budget introduces a new process allowing Revenu Québec to automatically file income tax returns for certain low-income individuals starting with the 2026 taxation year. This measure aims to reduce the administrative burden for taxpayers with simple and stable tax situations, while facilitating access to government benefits.
Prior to filing, tax information will be provided to the individual to allow them to review and modify it within a reasonable timeframe. If no response is received, Revenu Québec may proceed with filing the return and issue a notice of assessment in accordance with standard procedures. Existing rights to object and request adjustments will continue to apply.
Adjustments to tax credits and support for innovation
Changes are being made to the tax credit for the development of e-business integrating artificial intelligence functionalities (TCEBAI), in order to better reflect the realities of current technological projects. These adjustments include, among others, the addition of specialized AI consulting services to eligible activities, as well as the relaxation of certain criteria related to preparatory work.
The budget also provides clarifications regarding certain rules applicable to corporations, particularly with respect to intercompany outsourcing and the calculation of eligible revenues. In addition, adjustments are made to certain tax mechanisms to improve compliance and streamline administrative processes.
Support for media, digital transformation and cultural sectors
The tax credit to support print media is expanded to cover all Québec news media, including various content formats. Eligibility criteria are adjusted to better reflect the evolution of the sector and the growing role of digital content.
The tax credit for digital transformation is extended until 2028, with a gradual reduction in support rates to facilitate the sector’s transition. Changes are also made to the tax credits for Québec film and television productions, including the relaxation of certain eligibility criteria for categories such as documentaries and magazine-style programs.
Finally, the budget includes various measures aimed at improving tax fairness, modernizing certain existing regimes and supporting economic and environmental priorities.
Learn more
To learn more about the measures announced in the 2026–2027 budget, consult our summary.
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