Côte-Nord Tourism — EPRTNT 2025-2026 – Accommodation

• Completed and signed application form in Excel format
• Complete business plan for the project, including required permits and authorizations
• Financial statements for the last two fiscal years (where applicable)
• Three-year projected financial statements after project completion (where applicable)
• Board or council resolution authorizing the funding application and project commitments

Who is eligible?

• For-profit tourism businesses involved in accommodation or related tourism services.
• Non-profit tourism organizations and tourism cooperatives.
• Municipal entities such as municipalities, cities, regional county municipalities and similar bodies.
• Indigenous communities, nations, and Indigenous tourism organizations or businesses recognized in Québec.
• Groupings or partnerships composed of these eligible clienteles.

Who is not eligible

• Crown corporations and departments or agencies of the Québec and Canadian governments.
• Applicants listed in the Register of enterprises ineligible for public contracts.
• Businesses that do not comply with the francization process of the Office québécois de la langue française when required.

Eligible expenses

• Construction, reconstruction, expansion, development, adaptation, reconversion and replacement of tourism infrastructure or equipment, including deployment of new tourism experiences.
• Construction and equipment to improve workforce attraction and retention, such as employee accommodation, when not the majority of costs.
• Professional fees for design, engineering, technical staff, project management and reporting, and preparatory studies and business planning (including eco-responsible development plans).
• Development, improvement and enhancement of land and trails; purchase and installation of specialized equipment and furniture; acquisition of boats or rolling stock enhancing the visitor experience.
• Acquisition of required land, easements and rights-of-way (under specific ownership conditions), sustainable practice and climate adaptation measures, surveying and quality control costs, net taxes on eligible costs, contingencies up to 15%, and integration of artworks as per Québec policy.

Ineligible Costs and Activities

• Acquisition of a business and its infrastructure, asset transfers, and contributions in kind or services.
• Promotion and marketing expenses, including website redesign.
• Acquisition of animals, administrative/warehousing/retail equipment, and long-term rental of land, buildings or facilities.
• Purchase of motorized transport not dedicated to visitor experience, usual maintenance and operating costs, financing costs, debt service, working capital and capital buybacks.
• Regulatory compliance and asset maintenance costs, recoverable taxes, costs committed before application submission (except project development fees), cost overruns, legal fees, remuneration of lobbyists, and direct or indirect operating or administrative expenses.

Eligible geographic areas

• Tourism businesses and organizations doing business in Québec.
• Projects implemented in the Côte-Nord region, in partnership with Tourisme Côte-Nord.

• Projects must include sustainable development measures with positive environmental, social and economic impacts.
• For construction contracts of $100,000 or more, a public call for tenders is required.
• Projects involving construction or expansion of $150,000 or more may be subject to Québec’s policy on integrating art into public buildings and sites.
• Non-profit organizations receiving $100,000 or more and employing over 100 people must implement an equal access employment program.