Tax holiday for foreign researchers, experts or specialists

A tax holiday from Québec personal income taxes may be granted to a researcher or foreign expert. Eligible employers must apply for an eligibility certificate within the prescribed timeframe to the Recherche, Science et Technologie mission of the Ministère du Développement économique de l’Innovation et de l’Exportation.

The purpose of the tax holiday program is to help employers who have difficulty recruiting, in Québec or elsewhere in Canada, employees with the skills required to meet their needs in the fields of scientific research and experimental development.

Investissement Québec also offers an income tax holiday program for certain foreign specialists hired by an employer declared to be eligible. Consult the Investissement Québec Web site for the list of eligible employers as well as the terms and conditions of the program.

Useful links

• Ministère du Développement économique, de l’Innovation et de l’Exportation
• Investissement Québec