Closed
Source verified August 10, 2026
Tax Holiday for Foreign Experts
Tax relief for Quebec foreign experts
Receipt of requests is now closed
Get notified about updates to this grant.
Funding available
Varies by project
Deadline
Closed
Location
Quebec, Canada
Overview
Tax Holiday for Foreign Experts supports Quebec enterprises that employ foreign experts in innovation projects and conduct RS-DE, offering provincial tax relief for recruitment and retention. Eligible functions include innovation management, commercialization and market development, transfer of advanced technologies, and financing of RS-DE activities, with annual certification and a maximum five-year exemption.
Receipt of requests is now closed
Get notified about updates to this grant.
At a glance
Funding available
Financing goals
- Conduct research and development activities
- Obtain certifications or accreditations
- Launch or market a product/service
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
- Management of innovation resulting from RS-DE projects.
- Commercialization and marketing of the results of RS-DE projects.
- Transfer of advanced technologies resulting from RS-DE projects.
- Financing of RS-DE activities.
Eligibility
Who is eligible?
- A Quebec enterprise seeking a certificate for a foreign expert.
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
- Quebec
Selection criteria
- The grant is awarded based on the specific criteria outlined in the program guidelines.
- Evaluation criteria may include the expertise and qualifications of the foreign expert, the relevance of their role in the research and development activities, the potential impact on innovation within the company, and the quality of the proposed project or activities.
- Selection criteria may also consider the alignment of the expert's responsibilities with the goals of the research and development projects, the ability of the expert to contribute to the commercialization of research outcomes, and the overall potential for knowledge transfer and technology advancement.
How to apply
- The employer submits the initial certificate application for a foreign expert before the candidate arrives in Quebec.
- The application must include the completed and signed initial certificate form, the signed CV, the draft employment contract, and, for a first request, the company's certificate of incorporation.
- One of the required diploma documents must also be attached, or the applicant may authorize direct retrieval of comparative evaluation information from MIFI if needed.
- If the employer cannot file before the candidate's arrival, it must contact the Ministry as soon as possible.
- Once the initial certificate has been obtained and the candidate is employed in Quebec, the employer submits the annual expert certificate application before 1 March of the calendar year following the taxation year concerned, with the completed form, valid initial certificate, and signed contract identical to the draft.
Processing and Agreement
- The Minister may ask the applicant for additional information or documents during the analysis.
- The Minister delivers the certificate if all issuance conditions are met, and the issued content may differ from what was requested when justified.
- If the application is rejected or the certificate differs from what was requested, the applicant receives written notice with the reasons and the right to request a review.
- Review requests must be made within 60 days after receiving the decision.
- The holder must inform the Minister of any change that could lead to modification or revocation, and the Minister gives 30 days to present observations and relevant documents before acting.
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.
Contacts
Frequently Asked Questions about the Tax Holiday for Foreign Experts Program
What is the Tax Holiday for Foreign Experts?
Tax Holiday for Foreign Experts supports Quebec enterprises that employ foreign experts in innovation projects and conduct RS-DE, offering provincial tax relief for recruitment and retention. Eligible functions include innovation management, commercialization and market development, transfer of advanced technologies, and financing of RS-DE activities, with annual certification and a maximum five-year exemption.
Who is eligible for the Tax Holiday for Foreign Experts program?
To be eligible for the Tax Holiday for Foreign Experts program, you must:
The enterprise must be situated in Quebec.
The enterprise must perform RS-DE.
The enterprise must have signed an employment contract with a foreign expert.
What expenses are eligible under Tax Holiday for Foreign Experts?
Management of innovation resulting from RS-DE projects.
Commercialization and marketing of the results of RS-DE projects.
Transfer of advanced technologies resulting from RS-DE projects.
Financing of RS-DE activities.
Who can I contact for more information about the Tax Holiday for Foreign Experts?
You can contact Ministère de l'économie, de l'innovation et de l'énergie du Québec (MEIE) by email at conges.fiscaux@economie.gouv.qc.ca.
Where is the Tax Holiday for Foreign Experts available?
The Tax Holiday for Foreign Experts program is available the province of Quebec.
Is the Tax Holiday for Foreign Experts a grant, loan, or tax credit?
Tax Holiday for Foreign Experts is a Tax Credits
Who are the financial supporters of the Tax Holiday for Foreign Experts?
Tax Holiday for Foreign Experts is funded by Ministère de l'économie, de l'innovation et de l'énergie du Québec (MEIE)