APPLICATION FOR ANNUAL CERTIFICATE
Refundable tax credit program for IFCs only
Corporation
To be entitled to the refundable tax credit for a taxation year, the corporation must enclose with its tax return a copy of the annual eligibility certificate issued by the Minister of Finance and the Economy regarding the IFC's activities as well as a copy of the annual eligibility certificate issued for the eligible employees of the IFC for whom it is applying for this tax credit.
To apply for an annual certificate:
1. Download and complete the French official form: Demande d’attestation d’admissibilité annuelle à l’égard des activités d’un CFI
- As well, download and complete the French official summary sheet relating to each international financial transaction carried out by the IFC: Document Annexe 1 : Fiches synthèse – Attestation annuelle
- To help you, English courtesy versions of the forms are available:
2. Download and read the document: Application for employee annual certificate – General information
- In addition, download and complete, for each eligible employee, the French official form:
Demande d'attestation d'admissibilité annuelle à l'égard d'un employé
- To help you, an English courtesy version of the form is available:
The annual certificate application is submitted each year as soon as possible after the end of the IFC's fiscal year.
Employee who may receive a personal tax benefit
To receive a personal tax benefit for a calendar year, a foreign specialist or eligible local employee must enclose with his tax return a copy of the annual eligibility certificate issued for him by the Minister of Finance and the Economy.
— Foreign specialist
To obtain an annual certificate, the foreign specialist must first have a qualification certificate.
— Local employee (transitional measures)
A local employee who, on March 30, 2010, held a qualification certificate under the IFC regime (former program) may continue to receive personal tax benefits during a transition period.
To apply for an annual certificate:
Download and read the document: Application for employee annual certificate – General informationForm
- In addition, download and complete, for each eligible employee, the French official form: Demande d'attestation d'admissibilité annuelle à l'égard d'un employé
- To help you, an English courtesy version of the form is available:
A foreign specialist or local employee is certified for a calendar year and the Minister of Finance and the Economy must receive the certification application no later than the last day of February of the following calendar year.
Annual Declaration Regarding Employment in the IFC
To enable the Ministère des Finances et de l'Économie to monitor the level of employment in IFCs, the IFC operator is required, at the end of each calendar year, to complete the Annual Declaration Regarding Employment in the IFC.
This form must be duly completed, signed and sent to the Department at the same time as the IFC’s annual contribution, i.e. no later than the last day of February of the following calendar year.
Download and complete the form: Annual Declaration Regarding Employment in the IFC
