Quebec Tax Holidays For Foreign Researchers And Professors

The Quebec tax system offers a range of tax holidays to attract qualified foreign workers to Quebec: the deduction for foreign researchers, deduction for foreign experts, deduction for foreign specialists, deduction for foreign professors, etc. Although these tax incentives may appear tempting, the fact remains that one must make sure to meet the numerous established criteria in order to be able to benefit from them.

As regards the tax holiday for a foreign researcher, it covers a researcher who takes up a position as an employee of an employer who undertakes, or causes to be undertaken on his behalf, in Quebec, scientific research and experimental development. The foreign researcher must work exclusively or almost exclusively (that is to say close to 90% of the paid working time) for that employer and he must perform duties that consist exclusively or almost exclusively in carrying on scientific research and experimental development. In addition, the foreign