Applicable laws

The information presented in the New financial services corporation section and subsections is provided for information purposes only.

For full details on tax measures for new financial services corporations, please refer to the following statutes and documents:

• Act respecting the sectoral parameters of certain fiscal measures (CQLR, chapter P-5.1) This link opens a new window. (chapters I to X and chapters VI and VII of Schedule E)
• Taxation Act (CQLR, chapter I-3) This link opens a new window. (sections 1029.8.36.166.69 to 1029.8.36.166.79)

Other documents

• Information Bulletin 2015-8 PDF Document. – Information concerning an investment fund manager (pp. 10 to 12)
• Information Bulletin 2014-7 PDF Document. – Information concerning eligible activities and relaxation of the criterion respecting the non-arm’s-length relationship with a client (pp. 6 to 7)
• Additional Information 2017-2018 PDF Document. – Renewal and enhancement of refundable tax credits aimed at encouraging the establishment of new financial services corporations (pp. A.49 to A.51)
• Additional Information 2015-2016 PDF Document. – Continuance of the realization of activities previously carried out by another person or a general partnership (pp. A.110 to A.112)
• Additional Information 2014-2015 PDF Document. – 20% reduction of the tax assistance (pp. 41 to 42)
• Renseignements additionnels 2012-2013 PDF Document. – Introduction of tax measures aimed at encouraging the establishment of new financial services corporations (pp. 44 to 52, in French only)