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Improvements to the Tax Holiday for Large Investment Projects

Postponement of the time limit for applying for an initial qualification certificate

To claim the tax holiday (income tax and health services fund contribution) for large investment projects, a corporation must, among other things, file an application for an initial qualification certificate in respect of its investment project before the carrying out of the project begins but no later than November 20, 2017. However, the November 20, 2017, deadline has now been extended to December 31, 2020.

This amendment will apply to large investment projects in relation to which an application for an initial qualification certificate is filed after March 28, 2017.

Introduction of an election enabling an additional phase to be added to a large investment project

A new election has been introduced to allow two large investment projects carried out by a corporation to be considered together. In this context, changes have been made to the tax holiday to reflect this reality and have applied since March 29, 2017.

For more information, see pages A.30 to A.36 of the Additional Information 2017-2018 (PDF – 2.71 MB), published by the Ministère des Finances.

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