On April 21, 2005, the Minister of Finance, Michel Audet, tabled the 2005-2006 Budget of the Québec Government. To further promote the financing of businesses in the growth and expansion phases, the Budget announced the creation of a stock savings plan, called the SME Growth Stock Plan which will replace the former Quebec Stock Savings Plan.

type Tax Law and Capital Markets Bulletin - May 2005 - Quebec Budget SME Growth Stock Plan