Program Supporting the Development of Tourist Attractions (PADAT – Stream 1)

• Completed PADAT Stream 1 application form
• Business plan, including an executive summary
• Financial documents: last three years of financial statements, interim financial statements, projected financial statements for the current year and next full fiscal year, cash budget, chronological lists of accounts receivable and accounts payable with a comparison to the previous year, financing offer or letter of intent from another lender, offer or renewal letter for credit facilities or up-to-date balances on term loans from a lender to the organization, and personal balance sheet for shareholders and main executives, where applicable
• A tax memo if the project involves a share buyout
• Documents showing a commitment to structured sustainable development or social responsibility, or a commitment to prioritize sustainable construction principles, plus additional documents for equipment and capital asset projects: purchase contract or quotes, external environmental reports, detailed equipment list with serial numbers, contract and property insurance, updated location certificate and title insurance, and an appraisal report

Who is eligible?

• For-profit organizations
• Non-profit organizations
• Cooperatives
• Recognized Indigenous communities and nations
• Groups combining these applicants

Who is not eligible

• Organizations listed in the Register of Enterprises Ineligible for Public Contracts
• Organizations under the protection of the Companies' Creditors Arrangement Act or the Bankruptcy and Insolvency Act
• Organizations and their directors that failed to meet obligations and/or were duly served notice in connection with previous aid from the Ministry of Tourism or one of its mandataries during the five years before the application
• Organizations that do not meet the high standards of integrity expected of a recipient of public funds
• Crown corporations, ministries, and agencies of the Government of Quebec or Canada

Eligible expenses

• Working capital for a project to develop attractions, events, or tourism services, or to acquire a tourism business, or to temporarily support growth
• Equipment and capital assets, excluding buildings and land intended for resale
• Direct costs for eligible projects, including construction, reconstruction, expansion, interior or exterior development, adaptation or reconversion, replacement of infrastructure or equipment, land and trail development, specialized equipment or furniture, boats or rolling stock, surveying, quality control, contingency, and net taxes
• Professional, technical, consulting, and reporting fees, and salaries or other compensation for permanent employees involved in planning, engineering, architecture, supervision, or management, plus related net taxes
• Project-development fees such as preliminary studies, the project business plan, a sustainable development plan, and art integration costs, plus land, easement, and right-of-way acquisition costs and related net taxes

Ineligible Costs and Activities

• The refundable portion of the Quebec sales tax and the goods and services tax, and any other costs for which the organization or a third party is entitled to a reimbursement
• Donations and in-kind contributions, including volunteering, goods, and services
• Services or work normally provided by the organization or its agent, including regular maintenance and internal administration
• Asset transfers, operating, administrative, and financing costs, usual maintenance and operating costs, travel costs, promotion and marketing costs, lobbyist remuneration, and contract commitments made before the application date except project-development fees
• Equipment or materials for administration, storage, retail space, or the production of a good or product for sale, and land, building, or other facility rental costs under an emphyteutic lease

• Project relevance, including a regional need recognized by the Ministry and an innovative initiative or solution
• Tourist impact, including increased tourist receipts, overnight stays, length of stay, regional attractiveness, tourism structuring, and reduced seasonality
• Responsible and sustainable profile, including quality jobs or productivity gains, accessibility, local and regional support, structured sustainable development, and local, circular, and sustainable construction principles when applicable
• Feasibility, including a complete and realistic financing structure, profitability prospects, positive financial health, a marketing strategy, project delivery capacity, and a complete application of sufficient quality

• Check that your organization and project are eligible
• Review the project selection process
• Complete the PADAT Stream 1 application form and prepare the required documents
• Download, sign, and attach the sustainable construction charter if applicable
• Submit the complete file by email to IQTourisme@invest-quebec.com before December 31, 2026

• Applications are received and examined continuously by IQ
• IQ works with the Ministry of Tourism, which is responsible for producing the required sectoral opinions
• Only projects with a favorable sectoral opinion can receive financial assistance
• IQ and the Ministry of Tourism may limit the number of selected applications to respect the program envelope and available amounts