Applicable laws

The information contained in the "New financial services corporation" section and its subsections is provided for information purposes only and does not constitute a legal interpretation of the legislative provisions.

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

• Additional Information 2025-2026 This link opens a new window. – Abolishing the tax holiday for foreign specialistes working in the financial services sector (pp. A.70 to A.71)
• Information Bulletin 2022-8 This link opens a new window. – Renewal of the refundable tax credits aimed at encouraging the creation of new financial services corporations (p. 12)
• Information Bulletin 2015-8 This link opens a new window. – Information concerning an investment fund manager (pp. 10 to 12)
• Information Bulletin 2014-7 This link opens a new window. – 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  This link opens a new window. – 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 This link opens a new window. – 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 This link opens a new window. – 20% reduction of the tax assistance (pp. 41 to 42)
• Additional Information 2012-2013 This link opens a new window. – Introduction of fiscal measures to encourage the creation of new financial services corporations (pp. 42 to 50)