PSIT — EPRTNT 2026 – Offer Structuration

• Duly completed and signed electronic financial assistance application form
• Annex A (promoter information form)
• Annex B (conflict of interest declaration)
• Confirmation letters from financial partners, if available
• Excerpt from the Registre des entreprises du Québec (NEQ record)
• Copy of articles of incorporation and general by-laws, where required
• Board resolution authorizing the signatory to submit the application
• Project plan detailing expected deliverables and three-year impacts
• Financial statements for the two most recent fiscal years (with specified exceptions)
• OQLF compliance attestation or certificate for eligible organizations with 25+ employees

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 accepted on an ongoing basis and must be submitted in full before one of the scheduled deadlines.
• Projects are assessed based on their relevance to the destination and the program rules.
• Eligibility does not guarantee the granting of financial assistance.
• A funding agreement must be signed before the financial assistance is paid out.

• Applications are processed on a continuous basis but must be submitted by specific intake dates in 2026.
• An assistance agreement will define payment conditions and obligations if funding is approved.
• Incomplete applications may be postponed to a later intake or not processed.
• Organizations may be required to comply with Quebec’s language and equal access to employment obligations depending on their size and status.