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

• The applicant must be a legally constituted tourism enterprise, municipal entity, Indigenous community or nation, or a grouping of these clients.
• The organization must be incorporated under Quebec or Canadian law and conduct business in Quebec.
• The project must be carried out in the Québec tourist region and submitted before any contractual commitments.
• The project must comply with applicable Quebec laws and regulations and align with the program’s sustainable, responsible and innovative tourism objectives.
• Eligible organizations must have respected commitments linked to any previous subsidies from program partners.

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.

• Alignment with program objectives, strategic orientations and priority tourism experiences.
• Structuring impact, including attraction power, project reach, economic benefits, partnerships, job creation and season extension.
• Innovative nature and contribution to the destination’s tourism brand and quality of concepts, products and services.
• Strength of financial structure and project relevance regarding target tourism clientele, markets, competition and marketing strategy.
• Project feasibility, including schedule, promoter expertise, stakeholder support and integration of sustainable, social and eco‑responsible practices.

• Step 1: Review program documentation
  • Consult the general information guide for PSIT 2026.
  • Review the specific document for the Attractions, Activities and Equipments category.
• Step 2: Identify project category
  • Confirm that the project falls under the Attractions, Activities and Equipments category (including event infrastructures).
• Step 3: Validate eligibility with program advisors
  • Schedule a brief interview to present the project outline.
  • Contact the designated advisors to obtain confirmation of eligibility.
• Step 4: Prepare application documents
  • Complete Annex A and Annex B and assemble all required supporting documents for this category.
  • Prepare the business plan, financial statements and other mandatory attachments.
• Step 5: Submit electronic application
  • Complete and sign the online financial assistance form.
  • Upload all required annexes and documents through the electronic form before the relevant deadline.

• 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.