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Back-office activities carried out for a third party eligible for the refundable tax credit for international financial centres (IFC)

Certain back-office activities carried out for a third party may be eligible for a refundable tax credit under certain conditions.

To be eligible, back-office activities must be carried out on behalf of a third party and relate to international financial transactions carried out by the latter.

Eligible back-office activities include, among other things:

administration of damage insurance contracts;
claims management;
fund accounting;
netting;
reconciliation;
registration of transactions;
securities settlement;
transaction accounting;
transfer of funds and securities.

Last update: April 8, 2026

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Back-office activities carried out for a third party eligible for the refundable tax credit for international financial centres (IFC)

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