If your corporation carries out specialized activities or if it sets up in a designated region in Québec, it may qualify for a refundable tax credit. To request a tax credit, contact Investissement Québec first to obtain the necessary eligibility certificates and then file an income tax return with Revenu Québec.
Intended for corporations operating a business in the information technology industry.
Designed for biopharmaceutical corporations that carry out R&D.
Intended for corporations that carry out specific activities in the maritime resources sectors in the Gaspésie–Îles-de-la-Madeleine, Côte-Nord or Bas-Saint-Laurent regions.
Designed for corporations that process aluminum that has already undergone primary processing or certain upgrading or recycling activities relating to this sector in the Saguenay—Lac-Saint-Jean region.
Designed for corporations that produce eligible multimedia titles. To qualify, these titles must satisfy certain conditions in terms of interactivity and be produced for commercial purposes.
Reserved for corporations carrying out activities that incorporate an innovative biotechnology process and located in a CDB.
The following tax measures no longer allow the eligibility of corporations that have not already obtained an initial eligibility certificate. Only corporations that are already eligible for these tax measures may continue to benefit from them.
* Corporations located in biotechnology development centres can still use this fiscal measure to promote the hiring of foreign specialists.