Requirements for Claiming a Deduction for Foreign Employees

The table below lists the requirements for claiming a deduction for foreign employees and the government body responsible for issuing the certificate or qualification certificate.

With the elimination of the tax holiday for certain foreign individuals, issuing bodies are not accepting applications for researcher, expert or specialist certificates and qualification certificates filed after March 25, 2025.

The elimination of the tax holiday does not impact the eligibility of employees for whom an eligible employer holds a researcher, expert or specialist certificate or qualification certificate (or for whom an application for such a certificate was filed by March 25, 2025). These employees will be able to claim a deduction under the current rules.

End of note

Requirements for claiming a deduction for foreign employees
Job title	Eligible employer	Requirements	Issuer of the certificate or the qualification certificate
Specialist	Laval Biotechnology development centre (BDC)	The employee took up employment duties after March 29, 2001, under an employment contract entered into after that date. The employee was not resident in Canada immediately before entering into the contract or immediately before taking up employment duties. The employee works almost exclusively (90% or more) for the eligible employer.	Investissement Québec
	Lévis BDC	The employee took up employment duties after July 11, 2002, under an employment contract entered into after that date. The employee was not resident in Canada immediately before entering into the contract or immediately before taking up employment duties. The employee works almost exclusively (90% or more) for the eligible employer.
	Sherbrooke and Saint-Hyacinthe BDCs	The employee took up employment duties after March 19, 2002, under an employment contract entered into after that date. The employee was not resident in Canada immediately before entering into the contract or immediately before taking up employment duties. The employee works almost exclusively (90% or more) for the eligible employer.
	International financial centre (IFC)	The employee took up employment duties with a corporation operating an IFC under an employment contract entered into with the corporation. The employee was not resident in Canada immediately before taking up employment duties. At least 75% of the employee's duties are related to the activities of an IFC. Moreover, if the employee's duties are related to back office activities, the employee must be part of the IFC's strategic personnel. Note that the exemption applies not only to the employee's salary or wages but to all the employee's income.	Ministère des Finances
	Financial services corporation	The employee took up employment duties after March 20, 2012, under an employment contract entered into after that date. The employee was not resident in Canada immediately before entering into the contract or immediately before taking up employment duties. The employee works almost exclusively (90% or more) for the eligible employer.	Ministère des Finances
Researcher or expert	Business in Canada that carries out scientific research and experimental development (R&D) or has R&D carried out on its behalf in Québec	Researchers: The employee took up employment duties with an eligible employer under an employment contract entered into with the employer. The employee was not resident in Canada immediately before entering into the contract or immediately before taking up employment duties. The employee works almost exclusively (90% or more) for the eligible employer. The employee's duties are almost exclusively related to R&D. Experts: The employee took up employment duties with an eligible employer after March 9, 1999, under an employment contract entered into after that date. The employee was not resident in Canada immediately before entering into the contract or immediately before taking up employment duties. The employee works almost exclusively (90% or more) for the eligible employer. The employee performs duties almost exclusively under an R&D project.	Ministère de l'Économie, de l'Innovation et de l'Énergie
Researcher on a post-doctoral internship	Eligible university entity or public research centre	The employee took up employment duties after March 31, 1998, under an employment contract entered into after that date. The employee was not resident in Canada immediately before entering into the contract or immediately before taking up employment duties. The employee performs duties almost exclusively in the context of a post-doctoral internship in the field of pure or applied science, or a related field.	Ministère de l'Enseignement supérieur
Professor	Québec university	The employee took up employment duties with an eligible employer after June 29, 2000, under an employment contract entered into after that date. The employee was not resident in Canada immediately before entering into the contract or immediately before taking up employment duties. The employee works almost exclusively (90% or more) for the eligible employer. The employee performs duties exclusively or almost exclusively as a professor in the field of science and engineering, finance, health or new information and communications technologies.	Ministère de l'Enseignement supérieur