Maritime regions of Quebec

Quebec program

This measure is designed to encourage job creation in certain maritime regions of Quebec, including Bas-Saint-Laurent, Côte-Nord and Gaspésie–Îles-de-la-Madeleine. Eligible corporations can obtain a tax credit until December 31, 2015.

Eligible activities
  • Sea products: processing
  • Marine biotechnology: manufacturing and processing of finished or semi-finished products
  • Wind power: wind-power production and manufacturing of wind turbines
  • Sea farming: cultivation of saltwater marine life (plant and animal)
  • Marketing of a product or equipment (marketing activities must be incidental to manufacturing or processing activities)
  • Specifically for the Gaspésie–Îles-de-la-Madeleine administrative region: manufacturing activities classified under codes 31, 32 and 33 of the North American Industry Classification System (NAICS)
  • Manufacturing and processing of finished or semi-finished products from peat or slate (Bas-Saint-Laurent and Côte-Nord)

Nature of assistance
This refundable tax credit is based on the increase in total payroll attributable to the eligible employees of a recognized corporation, calculated as follows:

Contact Us Newsletter Sign Up FR