QC-006: Bill 6: An Act to give effect to fiscal measures announced in the Budget Speech delivered on 18 March 2026 and in the Update on Québec’s Economic and Financial Situation presented on 25 November 2025 and to certain other measures

The bill touches a broad range of Québec businesses, but most directly affects employers in agriculture, forestry, fishing, and logging — including farms, fishing operations, sawmills, and pulp mills — who will benefit from a temporary full or partial holiday from Health Services Fund (HSF) contributions for 2026 and 2027. Small businesses incorporated in Québec will see an increase to the small business deduction rate, reducing their provincial corporate tax burden. Companies in tech and media — including e-business firms integrating AI, print publishers, and now radio and TV news broadcasters — face updated eligibility rules and gradually declining tax credit rates for digital transformation and content support programs. Film and cultural production companies, seafood processors in newly added regional county municipalities in the Bas-Saint-Laurent region, and forest producers also see specific credits extended or expanded, affecting their day-to-day cost planning, payroll, and certification filings.