Hiring in remote regions can be expensive. Labour shortages, relocation incentives, and higher operating costs all add up. The Gaspésie and Maritime Regions Tax Credit is a Quebec tax measure designed to lower your payroll costs when you create or maintain jobs in eligible maritime regions.
This credit does not pay cash upfront. Instead, it reduces the provincial income tax your business owes, which can free up cash flow over the year.
The Gaspésie et régions maritimes measure is a provincial tax credit administered by Investissement Québec. Its goal is to encourage job creation and economic activity in specific coastal and maritime regions of Quebec.
Your establishment must be located in one of the following regions:
If your head office is in Montréal or Québec City, you may still qualify if the employees tied to the credit work in an eligible region.
While Investissement Québec does not publish a single public checklist, the program generally applies to:
This is a tax credit, not a grant. You must first pay wages and then claim the credit through your tax filings.
The credit is calculated based on eligible payroll tied to qualifying jobs in the covered regions. Instead of reimbursing wages directly, it reduces the amount of Quebec tax your business owes at year-end.
This structure can:
Tools like GrantHub’s eligibility matcher can help you quickly filter payroll-related incentives by province and region, especially when multiple tax credits may apply.
The process is more administrative than competitive. There is no pitch deck or jury.
Confirm regional eligibility
Verify that the physical work location of your employees is in an eligible region.
Track eligible payroll
Keep clear records of salaries, hours worked, and job functions tied to the regional establishment.
Work with Investissement Québec
Some businesses must obtain confirmation or certification from Investissement Québec before claiming the credit.
Claim the credit in your tax return
The credit is claimed when you file your Quebec corporate income tax return with Revenu Québec.
Because this is a tax measure, many businesses coordinate closely with their accountant to ensure payroll is categorized correctly.
One common question is whether this credit can be stacked with others. In many cases, yes, but rules vary.
If your business operates in Quebec, you may also want to explore:
Assuming it is a cash grant
This program reduces taxes owed. It does not provide upfront funding.
Using head office location instead of work location
Eligibility is tied to where the employee actually works, not where payroll is processed.
Poor payroll documentation
Missing or unclear payroll records can delay or reduce the credit claimed.
Ignoring stacking rules
Claiming the same payroll expenses under multiple programs may trigger adjustments.
Q: Is the Gaspésie and Maritime Regions program a grant or a tax credit?
It is a Quebec tax credit, not a grant. You claim it when filing your provincial income tax return.
Q: Which regions are covered by this tax credit?
The eligible regions are Gaspésie–Îles-de-la-Madeleine, Bas-Saint-Laurent, and Côte-Nord.
Q: What types of jobs are eligible?
Eligibility is tied to jobs located in qualifying regions. The exact criteria depend on payroll structure and business activity.
Q: How do businesses apply for the credit?
There is no standalone application. Businesses typically work with Investissement Québec and claim the credit through their Revenu Québec tax filings.
Q: Can this credit be combined with other Quebec incentives?
In many cases, yes. However, stacking rules apply, and overlapping payroll costs may be limited.
The Gaspésie and Maritime Regions Tax Credit can meaningfully reduce payroll costs if your business employs people in eligible regions. The challenge is knowing how it fits with other provincial and federal incentives.
GrantHub tracks hundreds of active grant and tax credit programs across Canada, including Quebec payroll incentives. Checking which programs match your business profile can help you plan hiring with more confidence.
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