I-3 - Taxation Act

Section 1029.8.33.3 Disposition versions

2019-06-19

1029.8.33.3. The amount referred to in the definition of “qualified expenditure” in the first paragraph of section 1029.8.33.2 is equal, in respect of an eligible trainee, to the lesser of the weekly limit specified in the fifth paragraph and the aggregate of

(a)  the lesser of

i.  the amount determined by the formula

(A × B) − C, and

ii.  the amount obtained by multiplying the number of hours done by the eligible trainee within the framework of the qualified training period during the week by the hourly rate specified in the sixth paragraph;

(b)  the total of all amounts each of which represents, in respect of an eligible supervisor of the eligible taxpayer or qualified partnership, as the case may be, having supervised the eligible trainee during the week within the framework of the qualified training period, the lesser of

i.  the amount determined by the formula

(D × E) − F, and

ii.  the amount obtained by multiplying the number of hours, determined under section 1029.8.33.4, devoted by an eligible supervisor to the supervision of an eligible trainee during the week within the framework of the qualified training period by $35 if the qualified training period begins after 27 March 2018, and $30 in any other case; and

(c)  where the trainee is a trainee referred to in paragraph c of the definition of “eligible trainee” in the first paragraph of section 1029.8.33.2, the aggregate of all amounts each of which is equal to the amount by which the travel expenses of a person who is an employee of the eligible taxpayer or qualified partnership, other than the eligible trainee, the taxpayer, where the eligible taxpayer is an individual other than a trust, or an individual other than a trust who is a member of the qualified partnership, hired for the week within the framework of the qualified training period, if the establishment of the taxpayer or partnership, as the case may be, where that person usually reports and the destination of the person are at least 40 kilometres apart and if that destination is situated outside the local municipal territory or, where applicable, outside the metropolitan region in which the establishment is situated, exceeds the amount of any government assistance or non-government assistance that the eligible taxpayer or qualified partnership, as the case may be, has received, is entitled to receive or can reasonably expect to receive in respect of those expenses

i.  in the case of the eligible taxpayer, on or before the eligible taxpayer’s filing-due date for the taxation year, and

ii.  where an eligible taxpayer is a member of the qualified partnership, on or before the day that is six months after the end of the fiscal period of the qualified partnership.

For the purposes of the formulas in the first paragraph,

(a)  A is the wages or salary, paid in currency and computed on an hourly basis, received by the eligible trainee in respect of the week within the framework of the qualified training period;

(b)  B is the number of hours done by the eligible trainee during the week within the framework of the qualified training period;

(c)  C is the amount of any government assistance or non-government assistance that the eligible taxpayer or qualified partnership, as the case may be, has received, is entitled to receive or can reasonably expect to receive in respect of the eligible trainee’s wages or salary referred to in subparagraph a

i.  in the case of the eligible taxpayer, on or before the eligible taxpayer’s filing-due date for the taxation year, and

ii.  where an eligible taxpayer is a member of the qualified partnership, on or before the day that is six months after the end of the fiscal period of the qualified partnership;

(d)  D is the wages or salary, paid in currency and computed on an hourly basis, received by the eligible supervisor in respect of the week for the hours of supervision referred to in paragraph e;

(e)  E is the number of hours, determined under section 1029.8.33.4, devoted by the eligible supervisor to the supervision of the eligible trainee during the week within the framework of the qualified training period; and

(f)  F is the amount of any government assistance or non-government assistance that the eligible taxpayer or qualified partnership, as the case may be, has received, is entitled to receive or can reasonably expect to receive in respect of the eligible supervisor’s wages or salary referred to in subparagraph d

i.  in the case of the eligible taxpayer, on or before the eligible taxpayer’s filing-due date for the taxation year, and

ii.  where an eligible taxpayer is a member of the qualified partnership, on or before the day that is six months after the end of the fiscal period of the qualified partnership.

For the purposes of this section,

(a)  the number of hours during which an eligible trainee participated, during a week, in a qualified training period includes only the hours done by the eligible trainee, during the week, either for the eligible taxpayer or qualified partnership, that may reasonably be considered necessary to complete the qualified training period;

(b)  the wages or salary is the income computed under Chapters I and II of Title II of Book III but does not include directors’ fees, premiums, incentive bonuses, overtime compensation, other than remuneration related to a qualified training period, for hours done in addition to normal working hours, commissions or benefits referred to in Division II of Chapter II of Title II of Book III;

(c)  where the conditions of the contract of employment of an eligible trainee or eligible supervisor do not allow his wages or salary to be computed on an hourly basis, the amount thereof is deemed to be equal to the quotient obtained by dividing his wages or salary computed on an annual basis by 2,080;

(d)  an amount paid or payable in respect of the consumption by a person of food or beverages is deemed to be equal to the amount deemed to be paid or payable in that respect under Division I of Chapter I.1 of Title VII of Book III; and

(e)  an amount paid or payable by a taxpayer or partnership in respect of an allowance for the use by a person of an automobile is deemed to be equal to the amount deductible in that respect in computing the taxpayer’s or partnership’s income to the extent provided for in section 133.2.1.

Notwithstanding the first paragraph, the amount referred to in the definition of “qualified expenditure” in the first paragraph of section 1029.8.33.2, in respect of an eligible trainee who is an individual referred to in paragraph b.1 of the definition of “eligible trainee” in that paragraph, is equal to zero where the week in respect of which the amount is computed is included in a period of more than 32 consecutive weeks of training with the same eligible taxpayer or the same qualified partnership and that week follows the thirty-second week of training.

The weekly limit referred to in the first paragraph is $700 if the qualified training period begins after 27 March 2018, $600 if the qualified training period begins after 31 December 2006 and before 28 March 2018, and $500 in any other case.

The hourly rate referred to in the first paragraph is $21 if the qualified training period begins after 27 March 2018, $18 if the qualified training period begins after 31 December 2006 and before 28 March 2018, and $15 in any other case.

1995, c. 1, s. 156; 1995, c. 63, s. 165; 1997, c. 3, s. 71; 1997, c. 31, s. 111; 1999, c. 83, s. 181; 2002, c. 40, s. 127; 2006, c. 36, s. 116; 2019, c. 14, s. 311.

2007-01-01

1029.8.33.3. The amount referred to in the definition of “qualified expenditure” in the first paragraph of section 1029.8.33.2 is equal, in respect of an eligible trainee, to the lesser of the weekly limit specified in the fifth paragraph and the aggregate of

(a)  the lesser of

i.  the amount determined by the formula

(A × B) − C, and

ii.  the amount obtained by multiplying the number of hours done by the eligible trainee within the framework of the qualified training period during the week by the hourly rate specified in the sixth paragraph;

(b)  the total of all amounts each of which represents, in respect of an eligible supervisor of the eligible taxpayer or qualified partnership, as the case may be, having supervised the eligible trainee during the week within the framework of the qualified training period, the lesser of

i.  the amount determined by the formula

(D × E) − F, and

ii.  the amount obtained by multiplying the number of hours, determined under section 1029.8.33.4, devoted by an eligible supervisor to the supervision of an eligible trainee during the week within the framework of the qualified training period by $30; and

(c)  where the trainee is a trainee referred to in paragraph c of the definition of “eligible trainee” in the first paragraph of section 1029.8.33.2, the aggregate of all amounts each of which is equal to the amount by which the travel expenses of a person who is an employee of the eligible taxpayer or qualified partnership, other than the eligible trainee, the taxpayer, where the eligible taxpayer is an individual other than a trust, or an individual other than a trust who is a member of the qualified partnership, hired for the week within the framework of the qualified training period, if the establishment of the taxpayer or partnership, as the case may be, where that person usually reports and the destination of the person are at least 40 kilometres apart and if that destination is situated outside the local municipal territory or, where applicable, outside the metropolitan region in which the establishment is situated, exceeds the amount of any government assistance or non-government assistance that the eligible taxpayer or qualified partnership, as the case may be, has received, is entitled to receive or can reasonably expect to receive in respect of those expenses

i.  in the case of the eligible taxpayer, on or before the eligible taxpayer’s filing-due date for the taxation year, and

ii.  where an eligible taxpayer is a member of the qualified partnership, on or before the day that is six months after the end of the fiscal period of the qualified partnership.

For the purposes of the formulas in the first paragraph,

(a)  A is the wages or salary, paid in currency and computed on an hourly basis, received by the eligible trainee in respect of the week within the framework of the qualified training period;

(b)  B is the number of hours done by the eligible trainee during the week within the framework of the qualified training period;

(c)  C is the amount of any government assistance or non-government assistance that the eligible taxpayer or qualified partnership, as the case may be, has received, is entitled to receive or can reasonably expect to receive in respect of the eligible trainee’s wages or salary referred to in subparagraph a

i.  in the case of the eligible taxpayer, on or before the eligible taxpayer’s filing-due date for the taxation year, and

ii.  where an eligible taxpayer is a member of the qualified partnership, on or before the day that is six months after the end of the fiscal period of the qualified partnership;

(d)  D is the wages or salary, paid in currency and computed on an hourly basis, received by the eligible supervisor in respect of the week for the hours of supervision referred to in paragraph e;

(e)  E is the number of hours, determined under section 1029.8.33.4, devoted by the eligible supervisor to the supervision of the eligible trainee during the week within the framework of the qualified training period; and

(f)  F is the amount of any government assistance or non-government assistance that the eligible taxpayer or qualified partnership, as the case may be, has received, is entitled to receive or can reasonably expect to receive in respect of the eligible supervisor’s wages or salary referred to in subparagraph d

i.  in the case of the eligible taxpayer, on or before the eligible taxpayer’s filing-due date for the taxation year, and

ii.  where an eligible taxpayer is a member of the qualified partnership, on or before the day that is six months after the end of the fiscal period of the qualified partnership.

For the purposes of this section,

(a)  the number of hours during which an eligible trainee participated, during a week, in a qualified training period includes only the hours done by the eligible trainee, during the week, either for the eligible taxpayer or qualified partnership, that may reasonably be considered necessary to complete the qualified training period;

(b)  the wages or salary is the income computed under Chapters I and II of Title II of Book III but does not include directors’ fees, premiums, incentive bonuses, overtime compensation, other than remuneration related to a qualified training period, for hours done in addition to normal working hours, commissions or benefits referred to in Division II of Chapter II of Title II of Book III;

(c)  where the conditions of the contract of employment of an eligible trainee or eligible supervisor do not allow his wages or salary to be computed on an hourly basis, the amount thereof is deemed to be equal to the quotient obtained by dividing his wages or salary computed on an annual basis by 2,080;

(d)  an amount paid or payable in respect of the consumption by a person of food or beverages is deemed to be equal to the amount deemed to be paid or payable in that respect under Division I of Chapter I.1 of Title VII of Book III; and

(e)  an amount paid or payable by a taxpayer or partnership in respect of an allowance for the use by a person of an automobile is deemed to be equal to the amount deductible in that respect in computing the taxpayer’s or partnership’s income to the extent provided for in section 133.2.1.

Notwithstanding the first paragraph, the amount referred to in the definition of “qualified expenditure” in the first paragraph of section 1029.8.33.2, in respect of an eligible trainee who is an individual referred to in paragraph b.1 of the definition of “eligible trainee” in that paragraph, is equal to zero where the week in respect of which the amount is computed is included in a period of more than 32 consecutive weeks of training with the same eligible taxpayer or the same qualified partnership and that week follows the thirty-second week of training.

The weekly limit referred to in the first paragraph is $600 if the qualified training period begins after 31 December 2006 and $500 in any other case.

The hourly rate referred to in the first paragraph is $18 if the qualified training period begins after 31 December 2006 and $15 in any other case.

1995, c. 1, s. 156; 1995, c. 63, s. 165; 1997, c. 3, s. 71; 1997, c. 31, s. 111; 1999, c. 83, s. 181; 2002, c. 40, s. 127; 2006, c. 36, s. 116.

2006-12-06

1029.8.33.3. The amount referred to in the definition of “qualified expenditure” in the first paragraph of section 1029.8.33.2 is equal, in respect of an eligible trainee, to the lesser of the weekly limit specified in the fifth paragraph and the aggregate of

(a)  the lesser of

i.  the amount determined by the formula

(A × B) − C, and

ii.  the amount obtained by multiplying the number of hours done by the eligible trainee within the framework of the qualified training period during the week by the hourly rate specified in the sixth paragraph;

(b)  the total of all amounts each of which represents, in respect of an eligible supervisor of the eligible taxpayer or qualified partnership, as the case may be, having supervised the eligible trainee during the week within the framework of the qualified training period, the lesser of

i.  the amount determined by the formula

(D × E) − F, and

ii.  the amount obtained by multiplying the number of hours, determined under section 1029.8.33.4, devoted by an eligible supervisor to the supervision of an eligible trainee during the week within the framework of the qualified training period by $30; and

(c)  where the trainee is a trainee referred to in paragraph c of the definition of "eligible trainee" in the first paragraph of section 1029.8.33.2, the aggregate of all amounts each of which is equal to the amount by which the travel expenses of a person who is an employee of the eligible taxpayer or qualified partnership, other than the eligible trainee, the taxpayer, where the eligible taxpayer is an individual other than a trust, or an individual other than a trust who is a member of the qualified partnership, hired for the week within the framework of the qualified training period, if the establishment of the taxpayer or partnership, as the case may be, where that person usually reports and the destination of the person are at least 40 kilometres apart and if that destination is situated outside the local municipal territory or, where applicable, outside the metropolitan region in which the establishment is situated, exceeds the amount of any government assistance or non-government assistance that the eligible taxpayer or qualified partnership, as the case may be, has received, is entitled to receive or can reasonably expect to receive in respect of those expenses

i.  in the case of the eligible taxpayer, on or before the eligible taxpayer’s filing-due date for the taxation year, and

ii.  where an eligible taxpayer is a member of the qualified partnership, on or before the day that is six months after the end of the fiscal period of the qualified partnership.

For the purposes of the formulas in the first paragraph,

(a)  A is the wages or salary, paid in currency and computed on an hourly basis, received by the eligible trainee in respect of the week within the framework of the qualified training period;

(b)  B is the number of hours done by the eligible trainee during the week within the framework of the qualified training period;

(c)  C is the amount of any government assistance or non-government assistance that the eligible taxpayer or qualified partnership, as the case may be, has received, is entitled to receive or can reasonably expect to receive in respect of the eligible trainee’s wages or salary referred to in subparagraph a

i.  in the case of the eligible taxpayer, on or before the eligible taxpayer’s filing-due date for the taxation year, and

ii.  where an eligible taxpayer is a member of the qualified partnership, on or before the day that is six months after the end of the fiscal period of the qualified partnership;

(d)  D is the wages or salary, paid in currency and computed on an hourly basis, received by the eligible supervisor in respect of the week for the hours of supervision referred to in paragraph e;

(e)  E is the number of hours, determined under section 1029.8.33.4, devoted by the eligible supervisor to the supervision of the eligible trainee during the week within the framework of the qualified training period; and

(f)  F is the amount of any government assistance or non-government assistance that the eligible taxpayer or qualified partnership, as the case may be, has received, is entitled to receive or can reasonably expect to receive in respect of the eligible supervisor’s wages or salary referred to in subparagraph d

i.  in the case of the eligible taxpayer, on or before the eligible taxpayer’s filing-due date for the taxation year, and

ii.  where an eligible taxpayer is a member of the qualified partnership, on or before the day that is six months after the end of the fiscal period of the qualified partnership.

For the purposes of this section,

(a)  the number of hours during which an eligible trainee participated, during a week, in a qualified training period includes only the hours done by the eligible trainee, during the week, either for the eligible taxpayer or qualified partnership, that may reasonably be considered necessary to complete the qualified training period;

(b)  the wages or salary is the income computed under Chapters I and II of Title II of Book III but does not include directors’ fees, premiums, incentive bonuses, overtime compensation, other than remuneration related to a qualified training period, for hours done in addition to normal working hours, commissions or benefits referred to in Division II of Chapter II of Title II of Book III;

(c)  where the conditions of the contract of employment of an eligible trainee or eligible supervisor do not allow his wages or salary to be computed on an hourly basis, the amount thereof is deemed to be equal to the quotient obtained by dividing his wages or salary computed on an annual basis by 2,080;

(d)  an amount paid or payable in respect of the consumption by a person of food or beverages is deemed to be equal to the amount deemed to be paid or payable in that respect under Division I of Chapter I.1 of Title VII of Book III; and

(e)  an amount paid or payable by a taxpayer or partnership in respect of an allowance for the use by a person of an automobile is deemed to be equal to the amount deductible in that respect in computing the taxpayer’s or partnership’s income to the extent provided for in section 133.2.1.

Notwithstanding the first paragraph, the amount referred to in the definition of "qualified expenditure" in the first paragraph of section 1029.8.33.2, in respect of an eligible trainee who is an individual referred to in paragraph b.1 of the definition of "eligible trainee" in that paragraph, is equal to zero where the week in respect of which the amount is computed is included in a period of more than 32 consecutive weeks of training with the same eligible taxpayer or the same qualified partnership and that week follows the thirty-second week of training.

The weekly limit referred to in the first paragraph is $600 if the qualified training period begins after 31 December 2006 and $500 in any other case.

The hourly rate referred to in the first paragraph is $18 if the qualified training period begins after 31 December 2006 and $15 in any other case.

1995, c. 1, s. 156; 1995, c. 63, s. 165; 1997, c. 3, s. 71; 1997, c. 31, s. 111; 1999, c. 83, s. 181; 2002, c. 40, s. 127; 2006, c. 36, s. 116.

2006-03-01

1029.8.33.3. The amount referred to in the first paragraph of the definition of "qualified expenditure" in the first paragraph of section 1029.8.33.2 is equal, in respect of an eligible trainee, to the lesser of $500 and the aggregate of

(a)  the lesser of

i.  the amount determined by the formula

(A × B) - C, and

ii.  the amount obtained by multiplying the number of hours done by the eligible trainee within the framework of the qualified training period during the week by $15;

(b)  the total of all amounts each of which represents, in respect of an eligible supervisor of the eligible taxpayer or qualified partnership, as the case may be, having supervised the eligible trainee during the week within the framework of the qualified training period, the lesser of

i.  the amount determined by the formula

(D × E) - F, and

ii.  the amount obtained by multiplying the number of hours, determined under section 1029.8.33.4, devoted by an eligible supervisor to the supervision of an eligible trainee during the week within the framework of the qualified training period by $30; and

(c)  where the trainee is a trainee referred to in paragraph c of the definition of "eligible trainee" in the first paragraph of section 1029.8.33.2, the aggregate of all amounts each of which is equal to the amount by which the travel expenses of a person who is an employee of the eligible taxpayer or qualified partnership, other than the eligible trainee, the taxpayer, where the eligible taxpayer is an individual other than a trust, or an individual other than a trust who is a member of the qualified partnership, hired for the week within the framework of the qualified training period, if the establishment of the taxpayer or partnership, as the case may be, where that person usually reports and the destination of the person are at least 40 kilometres apart and if that destination is situated outside the local municipal territory or, where applicable, outside the metropolitan region in which the establishment is situated, exceeds the amount of any government assistance or non-government assistance that the eligible taxpayer or qualified partnership, as the case may be, has received, is entitled to receive or can reasonably expect to receive in respect of those expenses

i.  in the case of the eligible taxpayer, on or before the eligible taxpayer’s filing-due date for the taxation year, and

ii.  where an eligible taxpayer is a member of the qualified partnership, on or before the day that is six months after the end of the fiscal period of the qualified partnership.

For the purposes of the formulas in the first paragraph,

(a)  A is the wages or salary, paid in currency and computed on an hourly basis, received by the eligible trainee in respect of the week within the framework of the qualified training period;

(b)  B is the number of hours done by the eligible trainee during the week within the framework of the qualified training period;

(c)  C is the amount of any government assistance or non-government assistance that the eligible taxpayer or qualified partnership, as the case may be, has received, is entitled to receive or can reasonably expect to receive in respect of the eligible trainee’s wages or salary referred to in subparagraph a

i.  in the case of the eligible taxpayer, on or before the eligible taxpayer’s filing-due date for the taxation year, and

ii.  where an eligible taxpayer is a member of the qualified partnership, on or before the day that is six months after the end of the fiscal period of the qualified partnership;

(d)  D is the wages or salary, paid in currency and computed on an hourly basis, received by the eligible supervisor in respect of the week for the hours of supervision referred to in paragraph e;

(e)  E is the number of hours, determined under section 1029.8.33.4, devoted by the eligible supervisor to the supervision of the eligible trainee during the week within the framework of the qualified training period; and

(f)  F is the amount of any government assistance or non-government assistance that the eligible taxpayer or qualified partnership, as the case may be, has received, is entitled to receive or can reasonably expect to receive in respect of the eligible supervisor’s wages or salary referred to in subparagraph d

i.  in the case of the eligible taxpayer, on or before the eligible taxpayer’s filing-due date for the taxation year, and

ii.  where an eligible taxpayer is a member of the qualified partnership, on or before the day that is six months after the end of the fiscal period of the qualified partnership.

For the purposes of this section,

(a)  the number of hours during which an eligible trainee participated, during a week, in a qualified training period includes only the hours done by the eligible trainee, during the week, either for the eligible taxpayer or qualified partnership, that may reasonably be considered necessary to complete the qualified training period;

(b)  the wages or salary is the income computed under Chapters I and II of Title II of Book III but does not include directors’ fees, premiums, incentive bonuses, overtime compensation, other than remuneration related to a qualified training period, for hours done in addition to normal working hours, commissions or benefits referred to in Division II of Chapter II of Title II of Book III;

(c)  where the conditions of the contract of employment of an eligible trainee or eligible supervisor do not allow his wages or salary to be computed on an hourly basis, the amount thereof is deemed to be equal to the quotient obtained by dividing his wages or salary computed on an annual basis by 2,080;

(d)  an amount paid or payable in respect of the consumption by a person of food or beverages is deemed to be equal to the amount deemed to be paid or payable in that respect under Division I of Chapter I.1 of Title VII of Book III; and

(e)  an amount paid or payable by a taxpayer or partnership in respect of an allowance for the use by a person of an automobile is deemed to be equal to the amount deductible in that respect in computing the taxpayer’s or partnership’s income to the extent provided for in section 133.2.1.

Notwithstanding the first paragraph, the amount referred to in the definition of "qualified expenditure" in the first paragraph of section 1029.8.33.2, in respect of an eligible trainee who is an individual referred to in paragraph b.1 of the definition of "eligible trainee" in that paragraph, is equal to zero where the week in respect of which the amount is computed is included in a period of more than 32 consecutive weeks of training with the same eligible taxpayer or the same qualified partnership and that week follows the thirty-second week of training.

1995, c. 1, s. 156; 1995, c. 63, s. 165; 1997, c. 3, s. 71; 1997, c. 31, s. 111; 1999, c. 83, s. 181; 2002, c. 40, s. 127.