Financial

R&D cost is perhaps the lowest in the world.

Corporate tax rate is the lowest in North America (19% on first 200K and as
low as 33% over 200K).

Personnal tax rate is the lowest in North America for the first 5 years that
foreign researchers move to Québec (15 to 26%).

Government support is tremendous with grants, loans and tax credits for
R&D, commercialization and capital expansion.

Infrastructure

Highly skilled personnel in a technology research environment with four
universities, the Canadian space agency and large telecommunications,
aerospace and pharmaceutical companies doing R&D.

Airport with easy quick access and no parking hassles and no long walking
around. Flights anywhere in North America (1 hour to Toronto, Boston and
New York, 3 hours to Florida) and daily direct flights to Paris, London and
Europe.

Short Commute to work of 5 to 25 minutes in Montréal (West Island,
St-Laurent) vs. 1 hour in other large cities.

Public transit system is one of the most comprehensive and cleanest in
North America.

Police & security: few guns in Canada.

Quality of life

City housing is one of the least expensive in North America for a large city.

City life includes Jazz Festival (# 1 worldwide), Just for Laughs Comedy
Festival (#1 worldwide), World Film Festival and Dance of the Americas
Festival.

Four seasons city with distinct winter, summer, autumn and spring.

Country housing is affordable and convenient.

Outdoor life between a 1 and 2 hour drive. You have hundreds of lakes and about 50 ski mountains to choose from in the Laurentians, Eastern
Townships, Vermont and New York.

Only major European style city in North America (Montreal is the second
largest French speaking city in the world) with outstanding restaurants and
dining from countries around the world.

Education: opportunity to bring up your children in the French language -
Montreal has also many ethnic schools (German, Armenian, Italian, etc.)