Open
Last Update: April 9, 2026
Funding available
Varies by project
Timeline
- Open continuously
Location
Quebec, Canada
Overview
This program provides a resource tax credit for eligible corporations in Quebec. It supports qualified resource-related expenses and claims linked to partnership spending, subject to the stated conditions.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- No objectives are currently available
Eligible Funding
- Varies by project
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Mining, quarrying, and oil and gas extraction
Location
- Quebec
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Resource-related business activities that generate eligible expenses
- Partnership-related resource spending claimed by a partner for its share
Documents Needed
- Completed Resource Tax Credit form (CO-1029.8.36.EM)
- Initial authorization document for exclusive exploration rights
- Organization chart of related and associated entities
- Expense schedule or Excel file for claimed eligible costs
- Supporting tax forms and resource deduction schedules, if applicable
Eligibility
Who is eligible?
- Quebec corporations
- Corporations that are partners in a partnership
Who is not eligible
- Tax-exempt corporations
- Crown corporations
- Wholly controlled subsidiaries of Crown corporations
Eligible expenses
- Eligible resource-related expenses incurred by the corporation or its share of partnership expenses
Ineligible Costs and Activities
- Expenses related to oil, gas, or coal incurred after March 31, 2023
Eligible geographic areas
- Quebec
Processing and Agreement
- The claim is reviewed after the corporate tax return and required form are submitted.
- Additional supporting documents may be requested and must be provided on request.
- Electronic transmission is allowed through authorized software.
- If a required document cannot be attached, it must be sent within 12 months after the filing deadline.
Additional information
- The credit is claimed through the corporate income tax return.
- Supporting records must be kept and provided on request.
- Electronic filing is possible through authorized software.
- Paper submissions should include the company name, identification numbers, and fiscal year-end date.
Contacts
Frequently Asked Questions about the Resource Tax Credit Program
Here are answers to the most common questions about the Resource Tax Credit. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
What is the Resource Tax Credit?
This program provides a resource tax credit for eligible corporations in Quebec. It supports qualified resource-related expenses and claims linked to partnership spending, subject to the stated conditions.
Who is eligible for the Resource Tax Credit program?
To be eligible for the Resource Tax Credit program, you must:
Corporation with a Quebec establishment.
Must have eligible expenses.
Not tax-exempt or a Crown corporation.
What expenses are eligible under Resource Tax Credit?
Resource-related business activities that generate eligible expenses
Partnership-related resource spending claimed by a partner for its share
Who can I contact for more information about the Resource Tax Credit?
You can contact Revenu Québec by email at none or by phone at none.
Where is the Resource Tax Credit available?
The Resource Tax Credit program is available the province of Quebec.
Who are the financial supporters of the Resource Tax Credit?
Resource Tax Credit is funded by Revenu Québec