Crédit d’impôt pour la Gaspésie et certaines régions maritimes du Québec

📋 Eligible Entities - Corporations operating in the Gaspésie and certain maritime regions of Quebec - Small and medium-sized enterprises (SMEs) engaged in eligible activities - Self-employed individuals and sole proprietors conducting business in eligible sectors - Partnerships and cooperatives registered in Quebec - Entities must have an establishment (physical presence) in the designated regions to qualify - Must be operating for-profit businesses (non-profits generally excluded) - Entities must be in good standing with provincial tax authorities ### 💰 Funding Details - Tax Credit Rate: 30% of eligible total payroll for: - Marine biotechnology - Mariculture - Recreation and tourism activities - Tax Credit Rate: 15% of eligible total payroll for all other approved activities - Non-Repayable Benefit: This is a tax credit (not a loan)—funds are applied as a reduction against Quebec income tax liability - Eligible Payroll Base: Credit applies to total admissible payroll expenses - No matching requirement: Businesses do not need to provide co-financing - Timing: Credits are claimed on annual Quebec corporate tax returns ### 🛠️ Approved Expenses - Employee Payroll (primary eligible expense): - Wages and salaries for employees working in the designated region - Employment-related costs directly tied to payroll - Sectoral Activities: - Marine biotechnology research, development, and operations - Mariculture (fish farming, shellfish cultivation, seaweed farming) - Recreation and tourism activities (hospitality, attractions, guides, entertainment) - All other commercial activities not otherwise restricted - Note: The credit is calculated on total payroll only—capital investments, equipment, or R&D materials are not directly eligible (though salaries of R&D personnel count) ### ⚠️ Conditions & Milestones - Geographic Requirement: Business must maintain an active establishment in Gaspésie or designated maritime regions of Quebec - Employment Requirement: Must have employees on payroll in the