PSIT — EPRTNT 2026 – Offer Structuration

• Completed online application form
• Annex A
• Annex B
• Supporting documents required for the selected project category

Who is eligible?

• Tourism enterprises operating as for-profit organizations.
• Non-profit tourism organizations.
• Tourism cooperatives.
• Municipal entities involved in tourism development.
• Indigenous communities, nations and their tourism organizations or enterprises, as well as groupings of these clients.

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 accommodation such as bed-and-breakfasts (gîtes touristiques) and hotel condominiums (condotels) for this category.
• Projects primarily in restaurant and retail sectors, gambling, alcohol-focused venues, and certain infrastructure like cycle paths and snowmobile trails for this category.

Eligible expenses

• Fees for specialized firms or consultants.
• Travel expenses within public sector per diem limits.
• Salaries, benefits and overheads of human resources dedicated specifically to the project.
• Costs for purchase and installation of equipment needed for offer structuring.
• Net taxes (non-rebated portion) related to eligible costs.
• Professional CPA fees for reporting, where applicable.

Ineligible Costs and Activities

• Acquisition of motorized transport equipment not dedicated to the visitor experience.
• Working capital, debt service, operating losses, capital losses and capital buy-backs.
• Costs for bringing facilities up to standard, asset maintenance and regulatory compliance.
• Recoverable portions of sales taxes and costs eligible for tax reimbursement.
• Donations, in-kind contributions, asset transfers and direct or indirect operating, administrative or routine maintenance expenses.
• Financing charges, lobbyist fees and legal or contingency fees.
• Costs incurred under contracts signed before submitting the funding application, except project design fees.
• Promotion, advertising and marketing expenses and cost overruns.

Eligible geographic areas

• Projects carried out within the Québec tourism region (Destination Québec cité territory).

• Applications are reviewed on an ongoing basis.
• A complete file must be submitted by one of the scheduled intake dates.
• Applicants must confirm their eligibility before submitting the full request.
• Incomplete files may be postponed to a later intake.

• Applications are processed on a continuous basis, but complete files must be submitted by one of the scheduled 2026 deadlines.
• An incomplete file may be postponed to a later intake.
• Required supporting documents are listed by project category in the application form.