Tax breaks / Quebec - IFC

[qp]

Does anyone understand how the Montreal / IFC tax break works. My understanding is that if one comes to Montreal to work for a registered financial institution involved in international transactions (IFC) then there is a sliding scale of tax rebates on the Quebec portion of annual income tax spread over 5 yrs. In particular, I am trying to understand (A) is this break still in place / expected to change anytime soon (B) is there a cap on the total tax break in any one year eg yr 1 i believe it is 100% - but is there any cap on the absolute break involved if the income is big.