Increase in the Additional Deduction for Transportation Costs of Certain Remote Manufacturing Small and Medium-Sized Businesses
The 7% additional deduction rate associated with the "special remote area" is raised to 10% as regards the transportation costs of remote manufacturing small and medium-sized businesses.
The "special remote area" consists of the municipality of L'Île-d'Anticosti, the Communauté maritime des Îles-de-la-Madeleine, the Golfe-du-Saint-Laurent RCM (Côte-Nord) and the Kativik Regional Government (Nord-du-Québec).
The 10% additional deduction rate applies to a taxation year beginning after March 28, 2017.
For more information, see pages A.27 and A.28 of the Additional Information 2017-2018 (PDF – 2.71 MB), published by the Ministère des Finances.