About the Tax measures

The Ministère des Finances develops and implements various tax measures to support businesses in carrying out or expanding their activities.

Whether you are seeking to start up, expand or diversify business activities, read the information in this section to find out whether one of our programs can be of assistance.

Tax measures relating to the financial sector

The 2020-9 information bulletin of the Ministère des Finances introduces temporary discretionary powers to administer incentive tax measures to take into account arrangements such as recourse to telework that corporations have adopted to offset the impact of the COVID-19 pandemic.

Tax measures for international financial centres

These measures are intended to encourage the establishment and development of new projects by businesses specializing in international financial activities in the urban agglomeration of MontréalThe urban agglomeration of Montréal is made up of the territories of Ville de Montréal, Ville de Baie-D’Urfé, Ville de Beaconsfield, Ville de Côte-Saint-Luc, Ville de Dollard-Des Ormeaux, Ville de Dorval, Ville de Hampstead, Ville de Kirkland, Ville de L’Île-Dorval, Ville de Montréal-Est, Ville de Montréal-Ouest, Ville de Mont-Royal, Ville de Pointe-Claire, Ville de Sainte-Anne-de-Bellevue, Village de Senneville and Ville de Westmount..

In accordance with the Act respecting international financial centres (CQLR, chapter C-8.3) This link leads to the Publications du Québec website. , these measures are intended for corporations that have obtained the status of international financial centre (IFC) and that carry out one or more activities among the following categories:

international financial transactions
back office activities for a third party
activities carried out under an outsourcing contract with a foreign financial entity

Learn more about international financial centres

Tax measures for new financial services corporations

These tax measures are intended to support entrepreneurship in the financial sector. More specifically, they aim to create new financial services corporations in Québec.

They allow a new corporation holding a qualification certificate to benefit from tax credits for a period of five consecutive years.

Learn more about new financial services corporations

Tax measure relating to businesses

Tax holiday for large investment projects

Corporations or partnerships having carried out a large investment project in Québec after November 20, 2012 may be eligible for a tax holiday with respect to their revenue from eligible activities relating to the project, and to a holiday with respect to the employer’s contribution to the Health Services Fund, if they file an application for an initial certificate before December 31, 2020.

Learn more about the tax holiday for large investment projects