Emergency Assistance Program for SME – Customs Tariffs (PAUPME)

The PAUPME is intended for:

• for-profit businesses legally incorporated under the laws of the Government of Quebec or the Government of Canada;
• to social economy enterprises engaged in for-profit activities.

To be eligible, the company must:

• have been registered with the Quebec Enterprise Registry (REQ) for at least two years and have its principal office in Quebec;
• have generated revenue of at least $200,000 and no more than $2,000,000 for the most recent fiscal year ended;
• demonstrate that at least 25% of 2024 revenue came directly (from exporters) or indirectly (from suppliers and subcontractors) from exports to the United States;
• demonstrate that it is affected by U.S. tariffs, namely:
  • because the company's revenue has declined by at least 20 percent compared to 2024,
  • because the implementation of U.S. tariffs starting in 2026 could reduce projected revenue by at least 20%;
• have demonstrated profitability in at least one of the last two completed fiscal years, with the exception of companies in the forestry industry;
• have submitted or commit to submitting, within twelve months of receiving the financial assistance, a plan outlining the actions to be taken to adapt to its new business environment and ensure the company’s long-term viability (e.g., improving productivity and competitiveness, diversifying its markets or products);
• offer reasonable prospects for profitability in the medium term.

Eligible expenses correspond to the working capital needs—for a limited period not exceeding one year—of companies affected by U.S. tariffs, so that they can continue their operations and implement the measures necessary to adapt to their new business environment.