Closed
Tax Holiday for Foreign Researchers
Tax relief for foreign R&D researchers
Last Update: April 9, 2026
Funding available
Varies by project
Timeline
- Closing date : March 25, 2025
Location
Quebec, Canada
Overview
This measure supports the recruitment of foreign researchers and experts working on R&D and innovation in Québec. It provides a tax exemption for eligible individuals for up to five years, subject to the applicable rules.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Attract or retain talent
- Conduct research and development activities
Eligible Funding
- Varies by project
Timeline
- Closing date : March 25, 2025
Eligible candidates
Eligible Industries
- Professional, scientific and technical services
Location
- Quebec
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Newcomers to Canada
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Scientific research and experimental development projects
- Innovation projects supported by foreign researchers
Documents Needed
- Completed and signed application form
- Signed candidate CV
- Draft employment contract
- Certificate of incorporation, for a first application
- Diplomas or comparative education documents, if required
Eligibility
Who is eligible?
- Québec companies
- Businesses carrying out R&D
- Employers hiring foreign researchers
- Employers hiring foreign experts
Eligible geographic areas
- Québec
Processing and Agreement
- Applications are reviewed by the Ministry of Economy and Innovation.
- The ministry may request additional information or documents during the review.
- If approved, the certificate is issued to the employer.
- If refused or modified, the applicant is notified in writing with reasons and may request a review within 60 days.
- The ministry may later modify or revoke a certificate if justified by new information.
Additional information
- The measure is being abolished under the 2025-2026 Québec budget.
- Applications filed by March 25, 2025 were still reviewed under the usual rules.
- No applications filed from March 26, 2025 onward are processed.
- Expert certificates must be renewed annually.
Documents and links
Contacts
Frequently Asked Questions about the Tax Holiday for Foreign Researchers Program
Here are answers to the most common questions about the Tax Holiday for Foreign Researchers. 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 Tax Holiday for Foreign Researchers?
This measure supports the recruitment of foreign researchers and experts working on R&D and innovation in Québec. It provides a tax exemption for eligible individuals for up to five years, subject to the applicable rules.
Who is eligible for the Tax Holiday for Foreign Researchers program?
To be eligible for the Tax Holiday for Foreign Researchers program, you must:
Québec-based employer
Active in R&D
Signed employment contract
What expenses are eligible under Tax Holiday for Foreign Researchers?
Scientific research and experimental development projects
Innovation projects supported by foreign researchers
Who can I contact for more information about the Tax Holiday for Foreign Researchers?
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 or by phone at 514 873-1767, poste 3202.
Where is the Tax Holiday for Foreign Researchers available?
The Tax Holiday for Foreign Researchers program is available the province of Quebec.
Is the Tax Holiday for Foreign Researchers a grant, loan, or tax credit?
Tax Holiday for Foreign Researchers is a Tax Credits
Who are the financial supporters of the Tax Holiday for Foreign Researchers?
Tax Holiday for Foreign Researchers is funded by Ministère de l'économie, de l'innovation et de l'énergie du Québec (MEIE), Gouvernment of Québec