Tax Holiday for Foreign Researchers
At a glance
- No Condition
- Open Date : November 14, 2019
- Mining, quarrying, and oil and gas extraction
- Utilities
- Manufacturing
- Professional, scientific and technical services
- Gouvernement du Québec
- Ministère de l'Économie et de l'Innovation
Overview
Eligibility criteria
This grant is designed to facilitate the recruitment of foreign researchers to conduct scientific research and experimental development within private companies in Quebec. The grant provides tax benefits to foreign researchers, making their net income more competitive and attractive.
- The grant is available to Quebec-based companies engaged in research and experimental development (RS-DE) who have signed an employment contract with a foreign researcher meeting the following criteria:
- Holds a recognized postgraduate degree in pure and applied sciences or a related field, or equivalent knowledge.
- Does not reside in Quebec or Canada immediately before starting employment with the eligible employer.
- Engages exclusively or almost exclusively and continuously in RS-DE activities within the Quebec company.
Who is eligible
Eligible types of companies must be located in Quebec and engage in research and experimental development (RS-DE) activities. These companies must have a signed employment contract with a foreign researcher meeting specific educational and residency criteria.
- Companies engaged in RS-DE activities
- Companies located in Quebec
- Companies with a signed employment contract with a foreign researcher meeting specified criteria
Eligible projects & activities
Projects or activities eligible for the "Congé fiscal pour chercheurs étrangers" grant include:
- Recruitment of foreign researchers for scientific research and experimental development (RS-DE) in innovative projects within private companies in Quebec.
- Providing tax exemptions to foreign researchers hired by Quebec-based companies for a maximum period of 60 months, with varying exemption rates over time.
Evaluation & selection criteria
There are evaluation and selection criteria for this grant. The criteria are as follows:
- Evaluation based on the research expertise of the foreign researcher
- Evaluation of the relevance of the research to the project
- Evaluation of the potential impact of the research on innovation
- Selection based on the qualifications and experience of the researcher
- Selection based on the potential contributions to the project
How to apply
- Step 1: Verify eligibility criteria
- Content: Make sure the company is located in Quebec, conducting research and development activities, and has a signed employment contract with a foreign researcher meeting the specified qualifications.
- Implications: Ensures that the company and researcher meet the necessary requirements for the grant.
- Step 2: Prepare necessary documentation
- Content: Gather and fill out the required forms, including the application for the foreign researcher certificate.
- Implications: Proper documentation is essential for the grant application process.
- Step 3: Submit the application
- Content: Send the completed documents to the Direction des transferts de technologies – Congés fiscaux at the Ministry of Economy, Innovation, and Energy.
- Implications: Application submission is necessary to be considered for the grant.
Congé fiscal pour chercheurs étrangers
Overview of the Grant:
The tax leave for foreign researchers aims to facilitate the recruitment of foreign researchers to conduct scientific research and experimental development (RS-DE) in the context of innovation projects within private companies in Quebec. This measure provides tax benefits to foreign researchers, making their net income more competitive and attractive. The objective is to assist Quebec-based companies in recruiting the best talents and labor required to successfully implement innovation projects involving RS-DE activities.
The tax leave applies to Quebec-based companies engaged in RS-DE and having signed an employment contract with a foreign researcher who holds a recognized second-cycle university degree in Quebec in the field of pure and applied sciences or a related field, or equivalent knowledge. The fiscal support grants a provincial income tax leave to the foreign researcher once in position in Quebec, with a maximum duration of 60 consecutive months from the start date, offering exemption rates in various phases.
