Tax holiday for foreign researchers

Ministère de l'Économie et de l'Innovation, Government of Quebec • Applies only to: Quebec

This tax measure facilitates the recruitment of researchers from abroad to work on your innovation project.

To qualify for this tax holiday, with a maximum duration of 60 consecutive months and applicable to the salary paid to the foreign researcher, you must:

  • Have a business operating in Quebec
  • Conduct scientific research and experimental development
  • Have signed an employment contract with a foreign researcher with a graduate degree recognized by a Quebec university

Other conditions apply.

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