Tax holiday for foreign researchers
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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