Open
Source verified July 2, 2026
Tax holiday for a new business created to commercialize intellectual property
Tax relief for IP commercialization businesses
Funding available
Varies by project
Deadline
Open continuously
Location
Quebec, Canada
Who can apply
Companies dedicated to the commercialization of intellectual property derived from research conducted in the Quebec public sector
See full eligibility
Overview
Ce congé d’impôt s’adresse aux sociétés admissibles constituées au Canada entre le 19 mars 2009 et le 1er avril 2014 afin de soutenir la commercialisation de propriété intellectuelle issue de la recherche publique québécoise. Il couvre le revenu de l’entreprise de commercialisation admissible et vise notamment les biens fabriqués et vendus, les licences de logiciels et les transferts technologiques.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Develop strategic partnerships
- Develop a new product or service
- Conduct research and development activities
Eligible Funding
- Varies by project
Eligible candidates
Eligible Industries
- All industries
Location
- Quebec
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Startups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Manufacturing and selling goods whose value comes more than 50% from eligible intellectual property
- Manufacturing and selling goods where an eligible intellectual property is an essential element
- Licensing the use of computer programs that are eligible intellectual properties
Documents Needed
- Formulaire 2, à remplir par l’institut
- Une copie du certificat de constitution de la société
- Les états financiers
- Le rapport d’activités
- Une copie du document délivré par l’Office de la propriété intellectuelle du Canada
Eligibility
Who is eligible?
- Companies dedicated to the commercialization of intellectual property derived from research conducted in the Quebec public sector
- Companies incorporated in Canada between March 19, 2009 and April 1, 2014
How to apply
- Fill out the application form PDF.
- Prepare the required supporting documents.
- Send the form and attachments together in one submission.
Processing and Agreement
- The applicant must submit the form and attached documents in a single transmission.
- The company may request renewal of the attestation by email.
Additional information
- The attestation is valid for a maximum of three years.
- The first attestation period begins on the date the eligible company starts operating the eligible commercialization business.
- The company may request renewal by email.
- The same eligibility criteria apply to renewal.
Contacts
Frequently Asked Questions about the Tax holiday for a new business created to commercialize intellectual property Program
What is the Tax holiday for a new business created to commercialize intellectual property?
Ce congé d’impôt s’adresse aux sociétés admissibles constituées au Canada entre le 19 mars 2009 et le 1er avril 2014 afin de soutenir la commercialisation de propriété intellectuelle issue de la recherche publique québécoise. Il couvre le revenu de l’entreprise de commercialisation admissible et vise notamment les biens fabriqués et vendus, les licences de logiciels et les transferts technologiques.
Who is eligible for the Tax holiday for a new business created to commercialize intellectual property program?
To be eligible for the Tax holiday for a new business created to commercialize intellectual property program, you must:
Company dedicated to commercializing intellectual property from Quebec public-sector research
Incorporated in Canada between March 19, 2009 and April 1, 2014
Started a commercialization business within 12 months of incorporation
What expenses are eligible under Tax holiday for a new business created to commercialize intellectual property?
Manufacturing and selling goods whose value comes more than 50% from eligible intellectual property
Manufacturing and selling goods where an eligible intellectual property is an essential element
Licensing the use of computer programs that are eligible intellectual properties
Who can I contact for more information about the Tax holiday for a new business created to commercialize intellectual property?
You can contact Ministère de l'économie, de l'innovation et de l'énergie du Québec (MEIE) by email at mesures.fiscales.RD@economie.gouv.qc.ca or by phone at 514 873-1767.
Where is the Tax holiday for a new business created to commercialize intellectual property available?
The Tax holiday for a new business created to commercialize intellectual property program is available the province of Quebec.
Is the Tax holiday for a new business created to commercialize intellectual property a grant, loan, or tax credit?
Tax holiday for a new business created to commercialize intellectual property is a Tax Credits
Who are the financial supporters of the Tax holiday for a new business created to commercialize intellectual property?
Tax holiday for a new business created to commercialize intellectual property is funded by Ministère de l'économie, de l'innovation et de l'énergie du Québec (MEIE)