Last verified: June 2026
The Régime d'investissement coopératif is a Quebec personal income tax deduction for members and employees of an eligible cooperative or federation who buy qualifying securities the co-op issues. For securities acquired after March 25, 2025 the deduction equals 100% of the eligible investment, down from 125%, and remains capped at 30% of the holder's income. It helps eligible co-ops, including worker, agricultural, and shareholder-worker co-ops, raise capital from their members. The benefit goes to the investing member, not the co-op itself.
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