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Published | Category : Income tax - businesses

Reduction in Tax Assistance Intended for Businesses

A 20% reduction in tax assistance intended for businesses was announced in the Budget Speech delivered on June 4, 2014. The following measures are affected by this reduction:

  • Tax credit for technological adaptation services
  • Tax credits for a design activity
  • Tax credits for production of multimedia titles
  • Tax credit for major employment-generating projects
  • Tax credit for job creation in the resource regions, Vallée de l'aluminium, Gaspésie and certain maritime regions of Québec
  • Tax credit for job creation in Gaspésie and certain maritime regions of Québec: marine biotechnology, mariculture and processing of marine products
  • Tax credit relating to resources
  • Tax benefits relating to flow-through shares
  • Tax credit for salaries and wages (IFC)
  • Tax credit for new financial services corporations
  • Tax credit for the hiring of employees by new financial services corporations
  • Tax credit for the diversification of markets of a Québec manufacturing company
  • Tax credit for the modernization of a tourist accommodation establishment
  • Tax credit for Québec film productions
  • Tax credit for film production services
  • Tax credit for film dubbing
  • Tax credit for the production of sound recordings
  • Tax credit for the production of performances
  • Tax credit for book publishing
  • Tax credit for the production of events or multimedia environments staged outside Québec
  • Tax credit for an on-the-job training period
  • Tax credit for training in the manufacturing forestry and mining sectors

Measures tightening tax assistance were also introduced for the following:

  • Tax credits for scientific research and experimental development
  • Tax credit for the development of e-business
  • Tax credit for investment
  • Tax credit relating to a building used by a small or medium-sized manufacturing business in manufacturing or processing activities
  • Tax credit relating to information technologies in small and medium-sized manufacturing businesses
  • Tax credit relating to resources

For more information, see pages 31 through 61 and 78 of the Additional Information on the Fiscal Measures of the Budget (PDF – 795 KB) published on June 4, 2014, by the Ministère des Finances.

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