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international financial centre

These tax measures were put in place by the Ministère des Finances to encourage the implementation 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.. To benefit from these tax measures, a corporation must hold the status of international financial centre (IFC).

“IFC” is the name given to a business or part of a business that carries out international financial activities and in respect of which it holds the qualification certificate and annual certificates required under the Act respecting the sectoral parameters of certain fiscal measures (CQLR chapter P-5.1) This link leads to the Publications du Québec website..

An IFC refers to a business or part of a business that meets the following conditions: