Program Supporting the Development of Tourist Attractions — Stream 2

• A business plan including an executive summary.
• Financial documents, including financial statements for the last three years, interim financial statements, forecast financial statements for the current year and the next full fiscal year, a cash budget, aged accounts receivable and accounts payable lists with a comparison to the previous year, financing offers or letters of intent from another lender, current credit facility or term loan information from the business lender, and personal balance sheets of shareholders and principal executives, if applicable.
• A tax memo when the project concerns a share buyback.
• One or more documents showing the organization’s commitment to a structured sustainable development or social responsibility approach.
• A signed sustainable construction charter commitment form to attach to the application.

Who is eligible?

• For-profit organizations.
• Non-profit organizations.
• Cooperatives.
• Communities and nations recognized by the National Assembly.
• Groupings of these clienteles.

Who is not eligible

• Organizations listed in the Registre des entreprises non admissibles aux contrats publics.
• Organizations under the protection of the Companies’ Creditors Arrangement Act or the Bankruptcy and Insolvency Act.
• Organizations and their directors that, in the five years preceding the application, failed to meet their obligations and/or were formally put on notice in connection with previous financial assistance granted by the ministère du Tourisme or one of its mandataries.
• Organizations that do not meet the high integrity standards expected of a recipient of financial assistance paid from public funds.
• State-owned enterprises, and ministries and agencies of the governments of Quebec or Canada.

Eligible expenses

• Direct project costs related to construction, reconstruction, expansion, fit-out, upgrading, renovation, adaptation or reconversion, and the replacement of infrastructure or equipment.
• Purchase and installation costs for specialized equipment and furniture, plus site surveying and on-site quality-control costs.
• Acquisition costs for a business, land, building, easements, rights of way, and related fees, except when incurred with a related company or for assets owned in whole or in part by shareholders of the business.
• Professional, technical, consulting, project monitoring, management, and reporting fees, as well as eligible salaries of permanent employees involved in planning, engineering, architecture, supervision, management, and other services, up to the lesser of 5% of eligible costs or $100,000.
• Project development fees such as preliminary studies, the project business plan, and an eco-responsible development plan, eligible even if incurred up to two years before the application, as well as public art integration costs and net taxes related to eligible costs.

Ineligible Costs and Activities

• Projects involving retail or restaurant activities, gambling, or the sale or consumption of alcohol or cannabis.
• Projects completed or already underway before the date the financial assistance application is submitted.
• The refundable portion of the Quebec sales tax and the goods and services tax, other refundable costs, in-kind contributions, and asset transfers.
• Costs normally provided by the organization or its mandatary, such as regular maintenance or in-house operations, as well as direct or indirect operating, administrative, maintenance, financing, travel, lobbying, promotion, and commercialization costs, including a simple website redesign.
• Contractual commitments made before the application date, except eligible project development fees, as well as animal acquisition costs, administrative or storage equipment and materials, equipment and materials for retail space or for producing goods for sale, and lease costs for land, buildings, or other facilities.

• Save the application form to your computer and complete it with Adobe Reader version 10 or later; do not fill it out in a web browser and do not modify the PDF.
• Make sure your organization and project are eligible.
• Review the project selection process.
• Complete the PADAT volet 2 application form and prepare the required supporting documents.
• Submit a complete application file to IQTourisme@invest-quebec.com before December 31, 2026.

• Applications are received and reviewed on an ongoing basis by IQ.
• Only complete files will be studied, and IQ reserves the right to request any other document or information it considers appropriate.
• IQ is responsible for project analysis and approval, and the ministère du Tourisme and IQ may limit the number of selected applications to respect the program budget and available amounts.
• To receive financial assistance, the beneficiary must sign a financial assistance agreement with IQ covering at least eligible expenses, payment terms, reporting requirements, and the obligations of the beneficiary and IQ.
• An approved project must start no later than six months after authorization and be completed within two years of its start date; final disbursements cannot go beyond March 31, 2029, and no cost overrun will be accepted for additional financial assistance.

• Admissibility does not guarantee the granting of financial assistance.
• The program is administered by Investissement Québec on behalf of the ministère du Tourisme.