PSIT — EPRTNT 2026 – Attractions, Activities and Equipments

• Completed and signed electronic application form
• Annex A and Annex B
• Quebec enterprise register extract and incorporation charter with general bylaws
• Board resolution mandating the signatory and complete project business plan
• Financial statements for the last two years and three‑year financial forecasts, or equivalent project revenue/expense documents for municipal and Indigenous entities

Who is eligible?

• For‑profit tourism enterprises (OBL).
• Non‑profit tourism organizations (OBNL) and cooperatives.
• Municipal entities in the Québec tourist region.
• Indigenous communities, nations and Indigenous tourism organizations.
• Groupings or consortia composed of these eligible clienteles.

Who is not eligible

• Crown corporations and ministries or agencies of the Quebec and Canadian governments.
• Enterprises listed in the register of enterprises ineligible for public contracts.
• Tourist homes projects with fewer than four units or organizations renting fewer than four tourist residences on the same site after project completion, unless part of a broader tourism offer.
• Bed and breakfasts, hotel condominiums, restaurants and retail businesses when not part of an overall tourism experience project.
• Projects in gambling sectors or activities related to the sale and consumption of alcohol as a main focus.

Eligible expenses

• Construction, reconstruction, expansion, layout, adaptation, reconversion or replacement of tourism infrastructures and equipment, including deployment of new visitor experiences.
• Construction costs and equipment purchases improving attraction capacity and workforce retention, such as employee accommodation.
• Professional fees for design, engineering, technical staff, project management, supervision and financial reporting.
• Project development fees such as preliminary studies, business plans and eco‑responsible development plans (including those incurred up to two years before application).
• Costs related to land and trail development and enhancement, purchase and installation of specialized equipment and furniture, acquisition of boats or rolling stock enhancing visitor experience, and acquisition of required land, easements and rights of way from non‑related parties.

Ineligible Costs and Activities

• Acquisition of a business and its infrastructures, including transfer of assets and in‑kind or service contributions.
• Promotion and marketing expenses, including website redesign, and acquisition of animals.
• Administrative, storage or retail‑dedicated equipment and material, and operating, maintenance, financing and lobbyist fees.
• Costs linked to regulatory compliance, maintaining assets, quality control, surveys, legal fees, contingencies and taxes that are refundable.
• Acquisition of non visitor‑dedicated motorized transport equipment, rental of land or buildings, working capital, debt service, operating losses, capital losses and cost overruns.

Eligible geographic areas

• Projects carried out within the Québec tourist region.

• The financial support is provided as a non‑repayable contribution.
• Applications are analyzed based on budget availability and relevance for the destination.
• Public calls for tenders are mandatory for construction contracts of $100,000 or more funded by the program.
• Organizations with 25 or more employees over six months must provide OQLF language compliance documentation to receive funding.