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Tax Exemption
for Foreign Postdoctoral Trainees

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
List of eligible universities
and public research centres


Introduction

An individual who does not live in Canada immediately prior to entering into an employment contract or immediately before starting work as a postdoctoral trainee at an eligible university or public research centre may benefit from a tax exemption from the Québec government provided he or she satisfies the eligibility criteria set out in section 737.22.0.0.1 of the Québec Taxation Act.

One condition that postdoctoral trainees 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 an eligibility certificate that certifies that the individual:

  (1) 

is specialized in the field of pure or applied sciences or related field;
  (2)

holds a doctoral degree (Ph.D.) or an equivalent degree recognized by a Québec university in the field of pure or applied sciences or related field, since less than five years;
  (3)

works exclusively or almost exclusively as a postdoctoral trainee in the field of pure or applied sciences or related field.

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

For an individual hired as a postdoctoral trainee at an eligible public research centre (see Schedule 1) within the meaning of paragraph a.1 of section 1029.8.1 of the Québec Taxation Act or an eligible university entity within the meaning of paragraph f of the said section to be eligible for the tax holiday, certain requirements set out in section 737.22.0.0.1 of that Act must be met:

  (a)  

at a particular time after March 31,1998, the individual takes up employment, as an employee, with an eligible employer under an employment contract entered into with that employer after that date.
  (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)

from the particular time to the end of the year or the part of the year:
  i.  the individual works exclusively or almost exclusively for the eligible employer, and.
  ii. the individual's duties for the eligible employer consist exclusively or almost exclusively in carrying on, as an employee, scientific research and experimental development.
  (d)

the eligible employer obtained, in respect of the individual, a certificate, for the taxation year, issued 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 pure or applied sciences or a related field and holds a doctoral degree.
  (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, also certify that, from the particular time to the end of the year or the part of the year, the individual performed, exclusively or almost exclusively, the individual's duties as a researcher in connection with a postdoctoral internship for the employer.

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 researcher who is a postdoctoral trainee in order to be eligible for the tax exemption is for the employer 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.

The certificate issued by MELS certifies that the employee:

  (1) 

is specialized in the field of pure or applied sciences or related field.
  (2)

holds a doctoral degree (Ph.D.) or an equivalent degree recognized by a Québec university in the field of pure or applied sciences or related field, since less than five years.
  (3)

works exclusively or almost exclusively as a postdoctoral trainee in the field of pure or applied sciences or related field.

The certificate is issued in the name of the researcher who is a postdoctoral trainee and is sent to the eligible university or public research centre. 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 receive an annual certificate for eligibility to the tax holiday during five years from the date he or she began work.
  (3)

The application must be made using the form Demande d'attestation du MELS pour le congé d'impôt à l'intention des chercheurs en stage postdoctoral provenant de l'étranger. The application must be submitted by the representative of the university or the public research centre and be duly signed by the applicant and by the employer's representative (vice-president, academic affairs, or his or her delegate; the director general of the public research centre, or his or her delegate).

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

  • a certificate of the appointment of the employee as a postdoctoral trainee.
  • 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.
  • 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 the 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: 1999-1 - Improvement of the simplified tax system and other tax measures (June 30, 1999), 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 postdoctoral trainees 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 postdoctoral trainees 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 and public research centres

Québec universities
  • Bishop's University (BU)
  • Concordia University (CU)
  • Université Laval (UL)
  • McGill University (MGU)
  • Université de Montréal (UM)
  • École Polytechnique de Montréal (EPM)
  • École des Hautes Études Commerciales de Montréal (HEC)
  • 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)
  • Institut national de la recherche scientifique (INRS)
  • École nationale d'administration publique (ENAP)
  • École de technologie supérieure (ETS)
  • Télé-université (TELUQ)
Socio-health and hospital research centres
  • Centre hospitalier universitaire de Sherbrooke and its affiliated centres
  • McGill University Health Centre and its affiliated centres
  • Centre hospitalier universitaire de Montréal and its affiliated centres
  • Centre hospitalier universitaire de Québec and its affiliated centres
Autres centres de recherche publics admissibles
  • Centre de foresterie des Laurentides
  • Centre de recherche en calcul appliqué (CERCA)
  • Centre de recherche informatique de Montréal (CRIM)
  • Institut de recherche en biologie végétale de Montréal (IRBVM)
  • Société de micro-électronique industrielle de Sherbrooke (SMIS)
  • Canadian Dental Research Institute (CDRI)
  • Rapid Product and Process Development Centre (RPPDC)
  • Centre de recherche minérale (CRM)
  • Centre de haute technologie de Jonquière
  • Centre de recherche et de développement sur le bovin laitier et le porc
  • Centre de recherche et de développement sur les aliments (CRDA)
  • Centre de recherche et de développement en horticulture (CRDH)
  • Centre de recherche et de développement sur les sols et les grandes cultures
  • Centre de recherche industrielle du Québec (CRIQ)
  • Centre de recherche Les Buissons Inc.
  • Centre national de transport en commun (CNTC)
  • Centre multifonctionnel de recherche en alimentation (CMRA)
  • Institute of Magnesium Technology (IMT)
  • Institut de recherche d'Hydro-Québec (IREQ)
  • Biotechnology Research Institute (BRI)
  • Industrial Materials Institute (IMI)
  • Maurice Lamontagne Institute (MLI)
  • Institut national d'optique (INO)
  • Laboratoire des technologies électrochimiques et des électrotechnologies (LTEE)
  • Laboratoire d'hygiène vétérinaire et alimentaire
  • Service de recherche et d'expertise en transformation des produits forestiers de l'Est du Québec
College-level technology transfer centres
  • Centre technologique des résidus industriels (CTRI)
  • Québec Institute of Graphic Communications (QIGC)
  • Centre de recherche et de développement en agriculture du Saguenay- Lac-St-Jean (AGRINOVA)
  • Institut international de logistique de Montréal (IILM)
  • Centre d'expérimentation et de développement en forêt boréale (CEDFOB)
  • Service d'innovation et de transfert technologiques (SITTE)
  • Centre de géomatique du Québec (CGQ)
  • MUSILAB
  • Centre technologique en aérospatiale (CTA)
  • Centre spécialisé des pêches (Halieutec)
  • Wind Energy TechnoCentre (CORUS)
  • Centre de production automatisée (CPA)
  • Centre de développement des Bioproduits du Québec (CDBQ)
  • Centre spécialisé de technologie physique du Québec (CSTP)
  • Centre de photonique du Québec (OPTECH) (CEPHOM)
  • Fashion Technology Transfer Center (FTTC)
  • Centre collégial de transfert de technologie en biotechnologie (TransBIOTech)
  • Centre de robotique et de vision industrielles (CRVI)
  • Centre d'innovation en microélectronique du Québec (CIMEQ)
  • Centre of Chemical Process Studies of Québec (CCPSQ)
  • Institut de technologie des emballages et du génie alimentaire (ITEGA)
  • Innovation maritime
  • Service de recherche et d'expertise en transformation des produits forestiers (SEREX)
  • Centre collégial de transfert en imagerie numérique et médias interactifs (CIMMI)
  • Centre d'enseignement et de recherche en foresterie (CERFO)
  • Centre de développement des composites du Québec (CDCQ)
  • Québec Advanced Transportation Institute (ITAQ)
  • Centre des technologies de l'eau
  • Centre d'excellence en maintenance industrielle (CEMI)
  • Centre national en électrochimie et en technologies environnementales (CNETE)
  • Centre de productique intégrée du Québec (CPIQ)
  • Centre de transfert technologique en écologie industrielle (CTTEI)
  • Centre d'innovation technologique agroalimentaire (Cintech agroalimentaire) (CINTECH)
  • Groupe CTT - Centre des technologies textiles Groupe CTT
  • Centre collégial de transfert de technologie en oléochimie industrielle (OLEOTEK)
  • Centre de technologie minérale et de plasturgie (CTMP)
  • Centre collégial de transfert de technologie en télécommunications (C2T3)
  • Centre intégré de fonderie et de métallurgie (CIFM)
  • Centre spécialisé en pâtes et papiers (CSPP)
  • Centre d'aide technique et technologique (EQMBO-Entreprises)

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