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Refundable tax credit for Gaspésie and certain maritime regions

Refurbable tax credit for job creation in maritime Quebec regions

Offered by
Investissement Québec (IQ)

Record updated

Funding available
Up to 30% of project cost
Deadline
Open continuously
Location
Quebec, Canada
Who can apply
An eligible company with an establishment in an eligible region and operating an eligible business there.
See full eligibility

Overview

This refundable tax credit supports job creation in certain maritime regions of Québec. It applies to eligible payroll for approved activities in Gaspésie–Îles-de-la-Madeleine, Côte-Nord, and Bas-Saint-Laurent, with a credit rate of up to 30%.

At a glance

Funding available

Maximum share of project costs
30%
Financing goals
  • Attract or retain talent
  • Increase production or service capacity
  • Increase operational productivity
  • Optimize production processes
  • Strengthen organizational capacity
  • Ensure financial sustainability

Eligible candidates

Location
  • Gaspésie–Îles-de-la-Madeleine
  • Quebec
Eligible Industries
All industries
Annual revenue
All revenue ranges
Organisation size
All organization sizes
Audience
All groups
Legal structures
For-profit business

Start applying for this program

Take a practical assessment to gain a clear understanding of how well this program aligns with your specific needs and long-term goals.

Availability timeline

2026
Periods: 1

Latest changes

Quebec Gaspé tax credit fiche updated

A new detailed fiche for the Gaspésie and certain maritime regions tax credit now shows a narrower scope, a 15% rate with a $12,500 per employee cap, and updated application timing rules.

See more

The new detailed fiche for Crédit d’impôt pour la Gaspésie et certaines régions maritimes du Québec now specifies that this version applies to manufacturing and wind-energy activities, while maritime and recreational-tourism activities are covered by a separate fiche. It also now shows a single 15% rate with a maximum credit of $12,500 per employee, and adds detailed rules on eligible and ineligible activities, reorganization, eligible wages, and employees split across multiple recognized businesses. The filing timing is now stated as before the end of the 15th month after the fiscal year-end, with discretionary acceptance up to 18 months and a review request deadline of 60 days.

Official source: investquebec.com
September 17, 2026

Eligibility

Who is eligible?

  • An eligible company with an establishment in an eligible region and operating an eligible business there.

Who is not eligible

  • A tax-exempt company for the taxation year in which the calendar year ends.
  • A Crown corporation or a wholly owned subsidiary of such a corporation.

Eligible expenses

  • Eligible payroll costs for qualifying employees.

Ineligible Costs and Activities

  • General administrative tasks performed by employees.

Eligible geographic areas

  • Gaspésie–Îles-de-la-Madeleine.
  • Côte-Nord.
  • Bas-Saint-Laurent.

Activities funded

  • Manufacturing activities in eligible regions.
  • Marine biotechnology and mariculture.
  • Manufacturing or processing of slate or peat products.
  • Wind power production and wind turbine manufacturing in eligible locations.
  • Processing of sea products in eligible locations.
  • Recreational and tourism activities in Îles-de-la-Madeleine only.

How to apply

  • After the end of your fiscal year, send an email to mesuresfiscales@invest-quebec.com with the company's legal name and the NEQ in the subject line.
  • Following this email, file in S-Filer the completed initial certificate application in Excel format, the signed “Application” page in PDF format, and the mandatory documents mentioned in the certificate application.
  • Complete the prescribed form for the application for a recognized business certificate and employee attestation, then submit the application before the end of the 15th month following the end of your fiscal year.

Documents Needed

  • Completed initial certificate application in Excel format
  • Signed “Application” page in PDF format
  • Mandatory documents mentioned in the certificate application
  • Prescribed form CO-1029.8.36.GP
  • Recognized business certificate and employee attestation issued by Investissement Québec

Selection criteria

  • No selection criteria were specified.

Processing and Agreement

  • We will confirm your eligibility after reviewing your file.
  • The company must attach to its tax return the form prescribed by Revenu Québec, the recognized business certificate and the employee attestation.
  • Investissement Québec may amend or revoke an attestation or a certificate when information or documents justify it; the company then has 30 days to present its arguments and provide the relevant documents.
  • A company that disagrees with a decision made by Investissement Québec may file a request for review within the 60 days following notification.

Additional information

  • The tax credit is available until December 31, 2025.
  • The corporation must first obtain qualification certificates from Investissement Québec.
  • Investissement Québec charges fees for certificate applications.

Contacts

1 844 474-6367
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Frequently Asked Questions about the Refundable tax credit for Gaspésie and certain maritime regions Program

What is the Refundable tax credit for Gaspésie and certain maritime regions?

This refundable tax credit supports job creation in certain maritime regions of Québec. It applies to eligible payroll for approved activities in Gaspésie–Îles-de-la-Madeleine, Côte-Nord, and Bas-Saint-Laurent, with a credit rate of up to 30%.

How much funding can be received?

Refundable tax credit for Gaspésie and certain maritime regions Funds up to 30% of admissible expenses.

What is the deadline to apply?

The program is accepting continuous intake

Who is eligible for the Refundable tax credit for Gaspésie and certain maritime regions program?

To be eligible for the Refundable tax credit for Gaspésie and certain maritime regions program, you must: Operate in an eligible region. Carry out an eligible activity. Obtain Investissement Québec certificates.

What expenses are eligible under Refundable tax credit for Gaspésie and certain maritime regions?

Eligible payroll costs for qualifying employees.

Who can I contact for more information about the Refundable tax credit for Gaspésie and certain maritime regions?

You can contact Investissement Québec (IQ) or by phone at 1 844 474-6367.

Where is the Refundable tax credit for Gaspésie and certain maritime regions available?

The Refundable tax credit for Gaspésie and certain maritime regions program is available Gaspésie–Îles-de-la-Madeleine, Quebec.