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Resource regions


This measure is designed to encourage economic diversification in the resource regions and to stimulate the creation and expansion of local corporations. It enables eligible corporations to obtain a tax credit until December 31, 2015. This is a refundable tax credit based on the increase in payroll attributable to eligible employees of a recognized business.

For calendar years 2013 to 2015, the following territories are recognized as resource regions:
  • Bas-Saint-Laurent
  • Côte-Nord, Saguenay - Lac-Saint-Jean
  • Mauricie
  • Abitibi-Témiscamingue
  • Nord-du-Québec
  • Antoine-Labelle RCM
  • Vallée-de-la-Gatineau RCM
  • Pontiac RCM


Eligible activities



  • Wood processing industry: manufacturing or processing of finished or semi-finished products, including seasoning and planing; manufacture and processing of products made from paper or paperboard
  • Energy industry: production of ecological non-conventional energy from biomass or hydrogen; manufacturing of products intended for the production or use of energy
  • Metal processing industry: manufacturing or processing of finished or semi-finished products from metal
  • Food processing industry: manufacturing or processing of food
  • Commercialization of a product or equipment (commercialization must be ancillary to manufacturing or processing)
  • Other sectors
    • Manufacturing of finished or semi-finished products from peat or slate (from 2010, such activities are excluded for the Bas-Saint-Laurent and Côte-Nord regions)
    • Manufacturing or processing of finished or semi-finished products from gemstones or semi-precious stones, including the setting of such stones and the making of jewellery
    • Reclamation or recycling of waste and reside materials resulting directly from natural resources development or processing
    • Freshwater aquaculture
    • Printing and publishing, including typesetting, printing, collating, folding and bundling
    • Manufacturing or processing of finished or semi-finished products from non-metallic minerals

The credit is established as follows:



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