Ministère des Finances
Ministère des Finances
Ministère des Finances
Related activities are services that support the main activities of a corporation under an outsourcing contract with a foreign financial entity. These activities may qualify for a refundable tax credit if they are carried out under certain conditions.
For related activities to be eligible, they must:
In addition, related activities associated with an outsourcing contract must comply with applicable laws and regulations.
Related activities carried out under an outsourcing contract that may qualify as an eligible activity are the following.
These are support activities, involving, in particular, the acquisition, valuation, replacement and use of material resources, including movable and immovable property.
This includes recruitment, mobilization and development activities for employees and collaborators, including hiring, assignments, promotion, change management, payroll management, training, etc.
This includes activities designed to study and analyze the needs and behaviours of customers in order to increase products and services sales through various tools and measures: newsletter, digital or traditional marketing, promotion of a new financial product, advertising, etc.
This includes activities related to the development of data processing systems, migration and modernization of technological platforms, computer support, business process automation and digital security (cybersecurity).
Please note that activities that are not directly related to services rendered to a foreign financial entity outside Canada, but rather to the management and day-to-day administration of an international financial centre (IFC), are not eligible for tax measures for IFCs. For example, activities related to the management of human resources for the IFC team in Montréal, or related to the local management of material resources, are not eligible activities.