ARTICLE · 04 DECEMBER 2012

Tax Memo: 2013 Quebec Budget Tax Highlights

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On November 20, 2012, Nicolas Marceau, Quebec Minister of Finance, delivered the 2013/2014 Budget of the Government of Quebec.

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On November 20, 2012, Nicolas Marceau, Quebec Minister of Finance, delivered the 2013/2014 Budget of the Government of Quebec. Below are the highlights of the most important tax measures included in the budget.

Measures concerning businesses

No changes to tax rates for businesses.
Implementation of a tax holiday for large investment projects – the THI

A corporation or a partnership that, after the day of the Budget Speech, enters into a large investment project in Quebec may, under certain conditions, benefit from a tax holiday regarding tax on the income from its eligible activities relating to such project and from a holiday from employer contributions to the HSF regarding the portion of wages paid to its employees that is attributable to the time they spend on such activities.

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