Tax Holiday for Foreign Experts
Eligible applicants for this grant include companies located in Quebec that are engaged in scientific research and experimental development (SR&ED) projects. The companies must have an employment contract with the foreign expert, and the expert must be specialized in a field relevant to the valorization of SR&ED results. The expert should hold a graduate university degree recognized in Quebec in pure and applied sciences or a related field, or possess equivalent knowledge, and must perform SR&ED activities within the Quebec-based company almost exclusively.
Overview
Attract recognized foreign experts who are highly qualified in the implementation of innovation projects to work in Quebec. They will receive a tax holiday ranging from 100% of taxable income in the first year, to 25% in the fifth year.
At a glance
Funding available
- Conduct research and development activities
- Obtain certifications or accreditations
- Launch or market a product/service
- Varies by project
Eligible candidates
- All industries
- Quebec
- For-profit business
- All revenue ranges
- All organization sizes
- Startups
Next Steps
Activities funded
This grant supports activities that enhance the commercialization, transfer, and management of research and development outcomes. These projects are essential for driving technological innovation and economic growth in Quebec's private sector.
- Management of innovation resulting from research and development projects.
- Commercialization and marketing of research and development project outcomes.
- Transfer of advanced technologies from research and development projects.
- Financing of research and development activities.
Eligibility
Who is eligible?
Eligible applicants for this grant include companies located in Quebec that are engaged in scientific research and experimental development (SR&ED) projects. The companies must have an employment contract with the foreign expert, and the expert must be specialized in a field relevant to the valorization of SR&ED results. The expert should hold a graduate university degree recognized in Quebec in pure and applied sciences or a related field, or possess equivalent knowledge, and must perform SR&ED activities within the Quebec-based company almost exclusively.Eligible expenses
This grant is designed to enhance the recruitment of foreign experts for innovation projects, specifically focusing on research and experimental development (RS-DE) in private businesses located in Quebec. Eligible activities involve various functions related to managing and commercializing the outcomes of RS-DE projects.
- Management of innovation resulting from RS-DE projects.
- Commercialization and marketing of RS-DE project results.
- Technology transfer of advancements resulting from RS-DE projects.
- Financing of RS-DE activities.
Eligible geographic areas
This grant specifically applies to companies operating in a defined geographical area to enhance innovation and competitiveness. Eligible locations are restricted to align with regional economic strategies.
- Companies based in the province of Québec, Canada.
Selection criteria
How to apply
- Step 1: Review General Information Guide
- Read the Guide of general information to understand the requirements and process.
- Step 2: Complete Application Form
- Download and fill out the application form.
- Step 3: Prepare Required Documents
- Compile a detailed and signed curriculum vitae of the candidate.
- Prepare a copy of the signed employment contract.
- Include a copy of the company's certificate of incorporation if it is the first application.
- Attach one of the following documents:
- Copy of diplomas from a Quebec university.
- Copies of postsecondary diplomas with course list and a certified copy of the candidate's last relevant diploma.
- Comparative evaluation of studies completed outside Quebec.
- Step 4: Submit Application
- Send the completed application form and all required documents in a single email.
- Email this to the provided address: conges.fiscaux@economie.gouv.qc.ca.
- Step 5: Annual Renewal
- The expert's certificate needs to be renewed annually using the annual certificate application form.
Additional information
Here are additional relevant details for this grant:
- The application process is free of charge.
- The certificate needs to be renewed annually.
- A certified duplicate of the last relevant degree of the candidate is required if the degree is not from a Quebec university.
- The candidate must submit a comparative evaluation if the education was completed outside Quebec.
- The foreign expert can claim a tax deduction for a maximum of five years on their provincial tax return.
- The application and all requisite documents must be submitted via email in a single submission.
- For the initial application from a company, a copy of the certificate of incorporation is needed.