Major Employment-Generating Projects
Application for an Eligibility Certificate–Company and Contract
Since September 1, 2004, Investissement Québec has charged a fee for processing applications
to determine eligibility for the fiscal measures it administers. For more information, please visit the
following section of our website: http://www.investquebec.com/iq/fees/
Before completing this application, please read the “General Information" section. To speed processing of
your application, you must also send us your form by email to the address indicated in that document.
NEQ: Date of incorporation:
Address of company establishment
located in Québec regarding operations to
be carried out as part of the contract:
Address of another company establishment
located in Québec regarding operations to be
carried out as part of the contract:
Mailing address of the authorized
Authorized company representative:
LISTING ON A RECOGNIZED STOCK EXCHANGE
Is the company (or a company with which it is associated) listed on a recognized stock exchange?
If so, which one(s)?
FISCAL YEAR COVERED BY THIS APPLICATION
Fiscal year from: to:
Is the company:
- a corporation exempt from tax this year?
- a Crown corporation or a subsidiary wholly-controlled, directly or indirectly
by such a corporation?
DESCRIPTION OF THE CONTRACT AND IDENTIFICATION OF THE CONTRACTING PARTY*
Contracting party's name (client with which the company has entered into the contract):
Date contract is entered into:
Contract expiry date:
Projected start date of operations related to the contract:
a) Does the company have a non arm's length relationship with the contracting party?
If you answered "Yes" to Question a), proceed to Question b); if not, proceed directly to
b) Does the contract pertain to services ultimately rendered to a person
with whom the company is at arm's length?
If you answered "Yes" to Question b), proceed to Question c); if not, proceed directly to
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c) Are the operations pertaining to the contract related to services ultimately
rendered outside of Québec?
d) Does this consist of the renewal of a contract entered into before January 1, 2005?
e) Have the operations pertaining to the contract previously given a right to
* Please complete an application for each contract subject to an application for an eligibility certificate.
INFORMATION ON THE PROJECT
A. INFORMATION ON THE COMPANY
Please include the following documents (project business plan):
General description of the company's development (mission and profile, business approach, strategic alliances,
related-party transactions, business alliances) and the corporations with which it is not at arm's length, where applicable;
Description of the company's operations (structure, principal place of business, main products and services offered,
research, human and material resources, clientele, sector, growth and positioning strategy, risk factors, ongoing litigation);
A copy of the company’s the company incorporation, i.e. the certificate and articles of incorporation and the declaration of
— The organization chart of documents of showing the corporations with which it is not at arm's length, where applicable, and registrat
details on the ratio of ownership;
List of of the company’s documents of incorporation, i.e. the certificate and articles of incorporation and the declaration of
— A copyshareholders and number of shares held;
— The company's board members and senior managers;
— Consolidated and unconsolidated financial statements for the company and any corporations with which it is not at arm's
length, where applicable, for the last three fiscal years;
— Copy of the establishment's lease, contract regarding the acquisition of real property in which the establishment is housed,
or list of potential sites where the company may install its establishment(s).
B. INFORMATION ON THE CONTRACT AND CONTRACTING PARTY
Please provide the following documents:
— Value and duration of contract (enclose a copy of the contract);
— Description of the products and services covered by the contract;
Copie des of a contract signed between companies de constitution, déclaration d’immatriculation);
— In the casedocuments constitutifs (certificat et statutsnot at arm's length:
- Identification of all clients for which the company will carry out operations in Québec under said contract
(address and percentage of activities carried out in Québec for each client);
- Description of operations to be carried out for each client;
- The organization chart of the contracting party showing all companies with which it is not at arm's length, and details
on the ratio of ownership;
Liste des actionnaires et project d’actions financial
— Financial structure of the nombre(pro formadétenues;statements, financing plan, cash flows);
— Details of financial assistance granted, as needed.
* Other documents may be requested where applicable.
C. INFORMATION REGARDING THE MINIMUM JOB-CREATION THRESHOLD
Please include the documents listed below with your application:
— Hiring timeline (per quarter) for the first eight quarters beginning on the projected start date for operations pertaining to the
contract, including (for each employee):
- Job description;
- Projected hiring date;
- Projected duration of employment.
— Hiring contract for each employee, as needed.
DECLARATION OF THE AUTHORIZED COMPANY REPRESENTATIVE
I, the undersigned, duly authorized representative of the company, declare that the information provided in this application and
the related documents is complete and accurate in every respect and that the information and documents concerning a third
party are provided to you to the best of my knowledge.
I authorize also Investissement Québec to give the Minister of Finance of Québec, upon request, copies of any information
regarding this application for the purposes of evaluation and formulation of the government’s fiscal policy.
Finally, I certify that the company has not modified the contents of this application.
Signature of authorized company representative Date
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Major Employment-Generating Projects
General Information on
Applications for Eligibility Certificates–Company and Contract
Before completing this application, please read the information on the GPCE tax assistance program available on our
website at http://www.investquebec.com/en.
1. In order to claim the GPCE refundable tax credit, eligible companies must hold a valid "Eligibility Certificate–Company
and Contract" from Investissement Québec certifying the eligibility of company and contract.
2. Following this, the company must obtain an "Annual Eligibility Certificate–Employees"1 for eligible employees working
under said contract. This certificate must be obtained from Investissement Québec for each fiscal year in which the
company has the right to claim the tax credit.
NOTE: The Eligibility Certificate–Company and Contract will be valid for the period during which the company retains the
right to claim a refundable tax credit based on eligible employees. The Eligibility Certificate–Company and Contract does not
need to be renewed.
Having obtained the required certificates, companies may claim the refundable tax credit through Revenu Québec.
Companies must append a copy of the "Eligibility Certificate–Company and Contract" to their CO-172 income tax return along
with a copy of the "Annual Eligibility Certificate–Employees".
Prescribed Application Form
You must use of this form to obtain the "Eligibility Certificate–Company and Contract". This form may be neither modified nor
AGREEMENT ON THE EXCHANGE OF INFORMATION
On October 7, 2009, Investissement Québec and Revenu Québec signed an agreement entitled ―Entente portant sur
l’échange de renseignements nécessaires à l’administration de mesures fiscales ou à l’application d’une loi fiscale‖
[agreement on the exchange of information required for the administration of fiscal measures or the enforcement of a tax
statute]. Under that agreement, the two organizations can share information required for the exercise of their respective
mandates without being obliged to ask for the consent of the individual in question. We disclose information to Revenu
Québec solely within the framework of this agreement. The Commission d'accès à l'information du Québec approved this
agreement after analyzing the nature of the information provided and the reasons for which it would be disclosed, as well as
the procedures adopted to ensure confidentiality and the security measures.
SEND APPLICATION FORMS TO
Completed and signed application forms must be sent to one of the following addresses:
For companies conducting business in any of the following regions:
Direction des mesures fiscales
1200, route de l’Église, bureau 500
Québec (Québec) G1V 5A3
Fax: (418) 528-8480
The documents must also be sent in electronic format to email@example.com.
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For companies conducting business in the following regions:
Direction des mesures fiscales
413, rue Saint-Jacques, bureau 500
Montréal (Québec) H2Y 1N9
The documents must also be sent in electronic format to firstname.lastname@example.org.
1. The "Annual Eligibility Certificate–Employees" is available on Investissement Québec's website at
2. This form belongs to Revenu Québec and is not available on Investissement Québec's website.
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