The Couillard government is beginning the winter session of the National Assembly with a tax break.

Finance Minister Carlos Leitao announced Tuesday afternoon that Quebec would be offering a two-year tax holiday for companies making large investments of more than $100 million.

Projects launched in rural Quebec will be eligible for rebates if they invest 75 million.

Until now companies were only eligible for a rebate on payroll taxes if they invested more than $200 million.

Leitao figured the tax holiday scheme would generate 25 new projects worth $4 billion in Quebec, and create 15,000 new jobs.

"Quebec is once again open for investment," said Leitao.

The announcement comes as the provincial government is expected to face more pressure as it aims to balance its budget.

That pressure to cut costs led the provincial government to recall MNAs early last week to invoke closure on Bill 10, a law designed to streamline healthcare administration and eliminate 1,300 middle management jobs.

Coalition Avenir Quebec MNA Eric Caire said the heavy-handed nature of debate on healthcare was akin to sexual harassment.

Caire made the comment Friday evening as Bill 10 was being forced through the National Assembly.

Two other healthcare bills - 20 and 28 - are making their way through the legislature

Fear of attack

In the months to come opposition parties are expected to pressure the Liberal government to create new laws aimed at stopping religious extremism and terrorist attacks.

Premier Philippe Couillard and other ministers have said repeatedly that legislation is in the works, but have yet to provide a specific date as to its introduction in the National Assembly.

Couillard said on Tuesday that existing laws -- and powers given to police forces -- are doing a good job.

"You saw this morning what the police of Montreal had to say about the threat that is around us. We should not exaggerate it but it exists," said Couillard.

"This is why on a daily basis we are collaborating with our neighbours, with our security forces, to protect the security of Quebecers. That's our first concern."

The premier added that despite people's fears, Quebecers are very safe and should never lose sight of the importance of being good neighbours.

"The question of coexistence of communities is very important and first and foremost is the question of security."

Irked with Ottawa

While meeting with reporters before Question Period, Premier Couillard and International Relations Minister Christine St-Pierre made a point of calling out their federal counterparts.

This week Prime Minister Stephen Harper appointed Rob Nicholson as Minister of Foreign Affairs despite his shaky grasp of the French language.

Couillard and St-Pierre said it was not appropriate to have a federal minister responsible for dealing with other countries who was unable to master both of Canada's official languages.

Couillard added it would be advisable for Nicholson to take some French lessons in order to obtain a "minimal knowledge" of the language.

St-Pierre added that bilingualism should be a priority for the federal cabinet, and pointed out that with a federal election happening this year, Nicholson's tenure in the office would likely be brief.