Tax holiday for foreign researchers 

Ministère de l'Économie, de l'Innovation et des Exportations, Government of Quebec

Applies only to: Québec

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