| Construction
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Special tax relating to the tax credits for the construction or conversion of vessels
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| Co-operatives
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Special tax for co-operatives
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| Culture
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Special tax relating to the tax credit for film production services
Special tax relating to the tax credit for book publishing
Special tax relating to the tax credit for Québec film productions
Special tax relating to the tax credit for the production of sound recordings
Special tax relating to the tax credit for the production of performances
Special tax relating to the tax credit for film dubbing
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| Design
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Special tax relating to the tax credits for design activities
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| E-commerce
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Special tax relating to the tax credit for the development of e-business
Special tax relating to the tax credit for salaries and wages of employees working in E-Commerce Place (Cité du commerce électronique)
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| Environment
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Special tax relating to the tax credit for the acquisition of pig manure treatment facilities
Special tax relating to the tax credit for production of ethanol in Québec
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| Financial sector
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Special tax relating to the tax credit for salaries and wages (IFC)
Special tax relating to qualifying non-guaranteed convertible securities
Special tax relating to the tax credit for hiring employees specialized in financial derivatives
Special tax applicable to a Québec business investment company (QBIC)
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| Forest sector
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Special tax relating to the tax credit for the construction of public access roads and bridges in forest areas
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| Hotels and restaurants
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Special tax relating to the tax credit for the reporting of tips
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| International trade
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Special tax relating to the tax credit for salaries and wages (MITZM)
Special tax relating to the tax credit for the acquisition or rental of property (MITZM)
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| Investment
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Special tax relating to the tax credit for investment
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| Job creation
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Special tax relating to the tax credits for job creation in a designated region, in the resource regions, in the Vallée de l'aluminium, in Gaspésie and certain maritime regions, as well as in the marine biotechnology, mariculture and processing of marine products sectors
Special tax relating to the tax credit for major employment-generating projects
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| Major investment project
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Special tax relating to a major investment project
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| Multimedia
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Special tax relating to the tax credits for multimedia titles
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| Natural resources
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Special tax relating to the tax credit for resources
Special tax relating to the temporary improvement to the tax credit for resources
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| Paid-up capital
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Special tax relating to a deduction in the calculation of paid-up capital
Special tax relating to the capital tax credit for investment
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| Scientific research and experimental development (R&D)
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Special tax relating to various tax credits for scientific research and experimental development (R&D)
Special tax relating to the financing of a university research contract
Special tax relating to the recapture of certain tax credits for R&D
Special tax relating to the tax credit for private partnership pre-competitive research
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| Technological adaptation
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Special tax relating to the tax credit for technological adaptation services
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| Technological innovation and knowledge-based economy
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Special tax relating to the tax credit for corporations established in an MNE
Special tax relating to the tax credit for salaries and wages (ITDC)
Special tax relating to the tax credit for the acquisition or rental of property (ITDC)
Special tax relating to the tax credit for a corporation established in the Cité du multimédia
Special tax relating to the tax credit for a corporation established in the Centre national des nouvelles technologies de Québec (CNNTQ)
Special tax relating to the tax credit for the short-term rental of specialized facilities (BDC)
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| Training
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Special tax relating to the tax credit for an on-the-job training period
Special tax relating to the tax credit for training in the manufacturing, forestry and mining sectors
Special tax relating to the tax credit for francization
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