Régime d'actionnariat à l'intention des employés

📋 Eligible Entities - Private corporations operating in Quebec with share capital - Canadian-controlled private corporations (CCPCs) preferred - Businesses with active employees willing to purchase shares - Corporations must be established and operational (not startup-stage) - Excluded: Non-profits, cooperatives, and publicly traded companies - Excluded: Corporations in financial distress or receivership ### 💰 Funding Details - Capital raised: No fixed limit; determined by volume of employee share purchases - Employee tax credit: 20% on eligible share investments by employees - Repayability: Not a loan; permanent capital injection through equity sale - Matching requirement: Employees fund 100% of purchase price; employer receives 100% of sale proceeds - No government direct funding: Government provides only tax credit to employees, not direct grants - Cost to employer: Minimal direct cost; dilution of ownership equity ### 🛠️ Approved Expenses This program does not fund specific expenses. Rather, capital raised can be used for: - Working capital and operational needs - Business expansion and growth initiatives - Equipment and technology purchases - Debt reduction and refinancing - General business purposes (no restrictions on use of capital raised) ### ⚠️ Conditions & Milestones - Share purchase agreement must be formally documented - Employees must hold shares for minimum specified period (typically 2+ years) to retain tax credit eligibility - 20% tax credit applies to employee investments (non-refundable, credited against Quebec income tax) - Prescribed form and documentation required for CRA and Revenu Québec reporting - Arm's length pricing: Share valuation must be reasonable and defensible - No resale restrictions: Shares typically unrestricted post-purchase - Timeline: Credit claimed in year following investment by employees - Annual reporting: Employer must report share issuance details to tax authorities