Tax Credit

Refundable Tax Credit for Shipbuilders

The objective of the eligibility certificate is to determine from preliminary plans and specifications, if the shipbuilding project is the construction of a prototype vessel for the purposes of the Refundable Tax Credit for Shipbuilders.

  • 4.5/5.0
  • Québec. Ministère de l’Économie, de l'Innovation et de l'Énergie
  • All levels
  • Last updated 3 years ago
  • English
Description
The objective of the eligibility certificate is to determine from preliminary plans and specifications, if the shipbuilding project is the construction of a prototype vessel for the purposes of the Refundable Tax Credit for Shipbuilders.

  • A tax credit of 37½% of its eligible costs may be granted, to a maximum of 20% of the prototype ship construction cost. The credit will be submitted for verification to the tax legislation to be administered otherwise applicable.