A corporation or partnership that carries out a large investment project in Québec after March 21, 2023 may, under certain conditions, benefit from a combination of:
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.
The new tax holiday has a 10‑year duration.