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Tax Exemption
for Foreign University Professors

Guide to Obtaining an Eligibility Certificate
From the Ministère de l'Éducation, du Loisir et du Sport du Québec


Introduction Note Eligibility
criteria		 Issuance
of certificate		 Submission
of application
for a certificate		 Application
for renewal
of a certificate
Additional
information		 Form
for applying
for a certificate		 Form
for applying
for renewal
of a certificate		 Schedule 1
Institutions		 Schedule 2
Status		  


Introduction

An individual who does not live in Canada immediately prior to entering into an employment contract or immediately before starting work as a professor at a university may benefit from a tax exemption from the Québec government provided he or she satisfies the eligibility criteria set out in section 737.22.0.5 of the Québec Taxation Act.

One condition that professors must meet in order to benefit from the tax exemption is for the employer to obtain an eligibility certificate from the Ministère de l'Éducation, du Loisir et du Sport du Québec (MELS). The certificate issued by MELS must be renewed each year, and may be granted for a maximum period of five years. This guide provides information on the eligibility criteria and the conditions for obtaining a certificate.

Note

It should be noted that the MELS role is limited to issuing a certificate of eligibility that certifies that the individual:

  (1) 

is specialized in the field of science and engineering, finance, health, or new information and communications technologies
  (2)

holds a doctoral degree (Ph.D.) in the field of science and engineering, finance, health, or new information and communications technologies
  (3)

during all or part of the year, works for his or her employer exclusively or almost exclusively as a professor in the field of science and engineering, finance, health, or new information and communications technologies

Obtaining this certificate is essential for an application to be considered by the Ministère du Revenu du Québec, but it does not confirm the eligibility of the individual for the tax holiday.

As with other tax provisions, this measure is administered by the Ministère du Revenu du Québec.

The individual for whom the application is made is responsible for ensuring that he or she meets all other legal requirements under this tax exemption measure.

Eligibility criteria

The purpose of the tax exemption measure is to increase the capacity of Québec universities for attracting or recruiting foreign professors in areas of expertise in which the universities are experiencing recruitment difficulties. The areas of expertise targeted by this measure are science and engineering, finance, health, and new information and communications technologies.

Certain criteria must be met for an individual hired as a professor by a university to benefit from the tax holiday.

Section 737.22.0.5 of the Québec Taxation Act provides that the term "foreign professor" for all or part of a taxation year means an individual in respect of whom the following conditions are met:

  (a)  

at a particular time after June 29, 2000, the individual takes up employment, as an employee, with an eligible employer under an employment contract entered into with the eligible employer after that date ("eligible employer" designates a Québec university)
  (b)

the individual is not resident in Canada immediately before entering into the employment contract or immediately before taking up employment, as an employee, with the eligible employer
  (c)

the individual works exclusively or almost exclusively for the eligible employer (see Schedule 1) from the particular time to the end of the year or the part of the year
  (d)

the eligible employer obtained, in respect of the individual, a certificate issued, for the taxation year, by the Minister of Education, Recreation and Sports, after having applied therefor in writing before March 1 of the following calendar year, and that certificate, that has not been revoked in respect of the year or the part of the year, certifies that the individual is specialized in the field of science and engineering, finance, health, or new information and communications technologies and holds a doctoral degree in such a field; and
  (e)

the certificate referred to in paragraph d and, where applicable, all the unrevoked certificates obtained in respect of the individual for preceding taxation years, certify that, from the particular time to the end of the year or the part of the year, the individual's duties with respect to his or her employer consist exclusively or almost exclusively in acting as a professor in the field of science and engineering, finance, health, or new information and communications technologies

MELS is responsible only for conditions (d) and (e), which are the non-tax parameters of this tax measure.

Issuance of an eligibility certificate

One condition that must be met by a professor in order to be eligible for the tax exemption is for the university to first obtain for its employee a certificate from MELS. Obtaining this certificate is an essential condition, but does not guarantee that the applicant will obtain the tax holiday.

As set out in section 737.22.0.5 of the Québec Taxation Act, the certificate issued by MELS certifies that the professor:

  (1) 

is specialized in the field of science and engineering, finance, health, or new information and communications technologies
  (2)

holds a doctoral degree (Ph.D.) or an equivalent degree recognized by a Québec university in the field of science and engineering, finance, health, or new information and communications technologies
  (3)

works exclusively or almost exclusively as a professor (see Schedule 2) in the field of science and engineering, finance, health, or new information and communications technologies

The certificate is issued in the name of the professor and is sent to the university. MELS reserves the right to revoke a certificate on the basis of information received subsequent to examination of the application.

Submission of an application for a MELS certificate

  (1) 

An application for an eligibility certificate may be sent at any time to MELS.
  (2)

The application for a certificate must be submitted no later than the last day of February in the year after the later of the following two dates: the date on which the contract was signed or the date on which the applicant began work. The applicant may then be eligible for five years from the date he or she began work.
  (3)

The form entitled "Application for an Eligibility Certificate Issued by the Ministère de l'Éducation, du Loisir et du Sport" must be used. The application must be submitted by the representative of the university and be duly signed by the professor and the representative (the designated vice-president or his or her delegate).

The application for an a certificate must be accompanied by the following documents:

  (1) 

a copy of the document that certifies the appointment of the employee as a professor at the university
  (2)

a certified copy of the employee's doctoral degree (Ph.D) or an equivalent recognized by the university; diplomas in languages other than French, English, Spanish or Latin must be translated by a member of the Ordre des traducteurs, terminologues et interprètes agréés du Québec
  (3)

a copy of the employee's curriculum vitae

Applications for a certificate and the required documents should be sent to the following address:

Antoine Goutier
Direction de l'enseignement et de la recherche universitaires
Enseignement supérieur
Ministère de l'Éducation, du Loisir et du Sport
1035, rue De La Chevrotière, 18e étage
Québec (Québec) G1R 5A5

Application for renewal of a MELS certificate

An application for renewal must be made annually for each certificate issued by MELS. Certificates may be renewed up to five times for a maximum duration of five years. To do so, you must use the MELS form for applying for renewal of an eligibility certificate.

Additional information

The exemption is valid only with respect to Québec provincial tax. It is valid for five years and may be renewed each year provided the employee continues to be employed by an eligible body and exercises an eligible occupation.

For further information on obtaining a MELS certificate, please contact Lucie Ouellet, at 418-643-2839, extension 3200, or Antoine Goutier, at 418-643-2839, extension 2613.

For further information on the tax exemption measure, you may consult the information bulletins produced by the Ministère des Finances: 2000-4 - New fiscal measures to support social and economic activity in Québec (June 29, 2000), 2000-5 - Adjustments to fiscal policy applicable to individuals and corporations (October 6, 2000), and 2002-13 - Five-year exemption period (December 19, 2002), as well as the documents entitled Additional Information on the Budgetary Measures (March 11, 2003) and Additional Information on the Fiscal Measures (June 12, 2003). These publications are posted on the following Web site:

http://www.finances.gouv.qc.ca

For information on nonresident status or on obtaining a tax exemption from the Ministère du Revenu du Québec, contact Renseignements fiscaux spécialisés, at 418-659-2961 or 514-873-2600. You may also consult the Bulletins d'interprétation et des pratiques administratives on the laws and regulations administered by the Ministère du Revenu du Québec.

For further information on immigration procedures, you may consult the following Web page:
http://www.immigration-quebec.gouv.qc.ca/en/index.asp

Form for applying for a MELS certificate

The form for applying for a certificate for foreign teachers is available in the following formats:

If you have any difficulty downloading the files, please contact Michel Gingras, at 418-528-0074, extension 2673.

Form for applying for renewal of a MELS certificate

The form for applying for renewal of an eligibility certificate for foreign teachers is available in the following formats:

If you have any difficulty downloading the files, please contact Michel Gingras, at 418-528-0074, extension 2673.

Schedule 1
List of eligible universities

  • École des Hautes Études Commerciales de Montréal (HEC)
  • École de technologie supérieure (ETS)
  • École nationale d'administration publique (ENAP)
  • École Polytechnique de Montréal (EPM)
  • Institut national de la recherche scientifique (INRS)
  • Télé-université (TELUQ)
  • Bishop's University (BU)
  • Concordia University (CU)
  • Université Laval (UL)
  • McGill University (MGU)
  • Université de Montréal (UM)
  • Université de Sherbrooke (US)
  • Université du Québec (UQ)
  • Université du Québec en Abitibi-Témiscamingue (UQAT)
  • Université du Québec à Chicoutimi (UQAC)
  • Université du Québec en Outaouais (UQO)
  • Université du Québec à Montréal (UQAM)
  • Université du Québec à Rimouski (UQAR)
  • Université du Québec à Trois-Rivières (UQTR)

Schedule 2
Status of eligible university professors

  • Regular professor or professor on tenure track
  • Assistant professor, associate professor and full professor
  • Clinical professor (status currently under evaluation)
  • Visiting professor

Questions and comments can be sumitted by e-mail or communicated over the telephone by calling 418-643-2839, extension 2613.

© Gouvernement du Québec, 2009