Tax Credit for the Construction of Public Access Roads and Bridges in Forest Areas

“Québec. Revenu Québec”

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Maximum Eligible Amount

Tax Credit

Fund Type

A qualified corporation that, in a taxation year, incurred eligible expenses regarding the construction or major repair of eligible access roads and bridges may, under certain conditions, claim the tax credit for the construction access roads and public bridges in forest areas.

  • This tax credit is equal to: 90% of expenditures incurred after October 22, 2006 but before January 1, 2011; 80% of expenses incurred in calendar year 2011; 70% of the expenditure in the calendar year 2012; 60% of expenses incurred from January 1, 2013 to 31 March 2013.



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