A corporation or partnership that carries out a large investment project in Québec after March 21, 2023 may, under certain conditions, benefit from:
The tax holiday that the corporation or partnership can benefit from can be up to 15%, 20% or 25% of the total eligible investment expenditures related to the carrying out of its large investment project, the rate being determined according to the territory where the project is carried out.
This new tax holiday has a 10‑year duration.
The information in this section is a summary of the main rules set out in the section A of Additional Information ‑ March 2023. Other conditions may apply in certain cases. As such, this section does not constitute an interpretation by the Ministère des Finances of the legislative provisions relating to the tax measure.
Updated March 22, 2023.