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Improvement to the Tax Holiday for Large Investment Projects

A corporation or a partnership that wants to take advantage of the tax holiday for a large investment project must apply to the Minister of Finance for an initial qualification certificate. The application must be filed before work on the project begins, and no later than December 31, 2020 (extended from November 20, 2017).

If a corporation or a partnership holds an initial qualification certificate in respect of a large investment project, it can apply to the Minister of Finance to have the certificate amended to add a phase to the project. The application must be filed:

  • before work on the additional phase begins; and
  • no later than the date on which the application for the first annual certificate in respect of the project is filed, and before January 1, 2021. 

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