Tax Holiday for Foreign Researchers

The Tax Holiday for Foreign Researchers provides a series of tax exemptions aimed at making Quebec an attractive destination for international researchers. The following details outline the exemption rates over a specified employment period.

• 100% Quebec provincial income tax exemption for the first 24 months of employment.
• 75% tax exemption for months 25 to 36.
• 50% tax exemption for months 37 to 48.
• 25% tax exemption for months 49 to 60.

An enterprise must fulfill several criteria to be eligible for this grant.

• The company must be located in Quebec.
• The company must engage in scientific research and experimental development (RS-DE).
• The company must have signed an employment contract with a foreign researcher.

Who is eligible?

Foreign researchers specializing in pure or applied sciences, or a related field, who hold a recognized graduate degree in Quebec or possess equivalent knowledge and skills, are eligible for this grant. Companies in Quebec that are actively engaged in scientific research and experimental development can apply for the certificate on behalf of the foreign researcher.

Eligible geographic areas

This grant is specifically available to companies located in Quebec. The program aims to facilitate the recruitment of foreign researchers by providing tax benefits.

• Companies located in Quebec, Canada.

There are evaluation and selection criteria for this grant. The criteria are as follows:

• Evaluation based on the research expertise of the foreign researcher
• Evaluation of the relevance of the research to the project
• Evaluation of the potential impact of the research on innovation
• Selection based on the qualifications and experience of the researcher
• Selection based on the potential contributions to the project

Here are additional relevant details for this grant:

• The certificate for a foreign researcher or expert is issued only once for the entire eligible period.
• The researcher exempts a graduated reduction in provincial tax: 100% for the first 24 months, 75% for months 25-36, 50% for months 37-48, and 25% for months 49-60.
• The company must inform the Ministry of any relevant changes affecting eligibility during the tax exemption period.
• Copies of all diplomas must be translated into French or English if originally in another language.
• For researchers with foreign qualifications, a comparative evaluation of studies is sometimes necessary, conducted by the Immigration, Francization and Integration Ministry (MIFI).
• Renewal of the certificate for an expert is required annually, and no reminders will be issued by the Ministry.