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Benefiting from a tax holiday for a large investment project
Tax relief for major Québec investments
Last Update: May 14, 2026
Funding available
Up to 25% of project cost
Timeline
- Closing date : December 31, 2029
Location
Quebec, Canada
Overview
This measure provides a tax holiday for large investment projects in Québec. It supports eligible corporations and partnerships carrying out major investments, with a maximum eligible amount of $1 billion per project.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Improve governance or administrative structure
- Increase production or service capacity
- Increase operational productivity
Eligible Funding
- Up to 25% of project cost
Timeline
- Closing date : December 31, 2029
Eligible candidates
Eligible Industries
- Agriculture, forestry, fishing and hunting
- Mining, quarrying, and oil and gas extraction
- Manufacturing
- Wholesale trade
- Transportation and warehousing
- Information and cultural industries
- Professional, scientific and technical services
- Arts, entertainment and recreation
Location
- Quebec
Legal structures
- All legal structures
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Large investment projects carried out in Québec
- Projects related to critical and strategic minerals in the mining sector
Documents Needed
- Application for an initial certificate
- Application for an annual certificate
- Independent auditor’s report
- Board of directors’ resolution authorizing tax holiday management
Eligibility
Who is eligible?
- Corporations
- Partnerships
Who is not eligible
- Joint applications involving multiple businesses
- Projects led by entities other than a corporation or partnership
Eligible expenses
- New equipment purchases
- Construction costs
- Other eligible investment expenditures for the project
Ineligible Costs and Activities
- Applications submitted after the deadline
- Applications for multiple projects in one file
- Projects outside Québec
Eligible geographic areas
- Québec
- Montréal metropolitan community
- Québec City metropolitan community
- Territories with low economic vitality in Québec
Processing and Agreement
- Applications are reviewed by the Ministère des Finances.
- Processing starts only after payment is received.
- Administrative fees are non-refundable if the application is denied.
- An initial certificate must be obtained before annual certificates can be issued.
Additional information
- Joint applications are not permitted.
- An initial certificate is required first.
- Administrative fees apply to applications.
- An independent auditor’s report is required for the first annual certificate application.
Contacts
Frequently Asked Questions about the Benefiting from a tax holiday for a large investment project Program
Here are answers to the most common questions about the Benefiting from a tax holiday for a large investment project. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
What is the Benefiting from a tax holiday for a large investment project?
This measure provides a tax holiday for large investment projects in Québec. It supports eligible corporations and partnerships carrying out major investments, with a maximum eligible amount of $1 billion per project.
How much funding can be received?
Benefiting from a tax holiday for a large investment project Funds up to 25% of admissible expenses.
Who is eligible for the Benefiting from a tax holiday for a large investment project program?
To be eligible for the Benefiting from a tax holiday for a large investment project program, you must:
Corporation or partnership
Project in Québec
Minimum $100 million investment
What expenses are eligible under Benefiting from a tax holiday for a large investment project?
Large investment projects carried out in Québec
Projects related to critical and strategic minerals in the mining sector
Who can I contact for more information about the Benefiting from a tax holiday for a large investment project?
You can contact Government of Québec by email at congefiscal@finances.gouv.qc.ca or by phone at 418-691-2227.
Where is the Benefiting from a tax holiday for a large investment project available?
The Benefiting from a tax holiday for a large investment project program is available the province of Quebec.
Is the Benefiting from a tax holiday for a large investment project a grant, loan, or tax credit?
Benefiting from a tax holiday for a large investment project is a Tax Credits