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Introduction of a ten-year income tax holiday for new corporations specializing in commercialization of intellectual property

An income tax holiday has been introduced for new corporations dedicated to the commercialization of intellectual property developed in Québec universities and Québec public research centres.

A qualified corporation that holds a certificate for an eligible commercialization business may be entitled to a tax holiday. The certificate must be issued by the Ministère du Développement économique, de l’Innovation et de l’Exportation.

The certificate issued to the eligible commercialization business will be valid for a maximum of three years, and must be renewed when it expires.

An eligible corporation may be entitled to a tax holiday on the income from such a business for a period of ten years starting on the day of its incorporation.

For further information, see page A.21 in Additional Information on the Budgetary Measures, published by the Ministère des Finances.

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