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Canada Tax Incentives Tax Rates

Bennett Jones LLP

Quebec Budget 2025-26: Important Changes to Quebec Flow-Through Share Regime and Refundable Tax Credit Regime for Mining and Other...

Bennett Jones LLP on

The 2025-26 Quebec budget, released on March 25, 2025, includes important (and adverse) changes to the deductions and exemptions available under the Quebec flow-through share regime, removing many of the additional provincial...more

Smart & Biggar

Quebec’s “IP Box”: A tax incentive for the commercialization of IP

Smart & Biggar on

Innovation from research & development (R&D) can be protected by intellectual property (IP) rights of various kinds, including patents, copyright and plant breeder’s rights. To encourage companies to invest locally in R&D...more

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