I-3 - Taxation Act

Section 1029.8.122 Disposition versions

2021-06-02

1029.8.122. (Repealed).

2005, c. 1, s. 269; 2005, c. 24, s. 51; 2005, c. 28, s. 195; 2006, c. 13, s. 196; 2006, c. 36, s. 209; 2013, c. 28, s. 140; 2021, c. 14, s. 164.

2014-01-05

1029.8.122. In this division,

“base period” of an individual means the first 52 weeks of the aggregate of all periods each of which is a period during which the individual

(a)  holds eligible employment the duties of which are related to a business carried on by the employer in an eligible region; and

(b)  ordinarily performs the duties relating to that eligible employment in an eligible region;

“eligible employment” of an individual means an office or employment that the individual begins to hold in the 24-month period that follows the date on which the individual successfully completes the courses and, where applicable, the internships leading to the awarding of a recognized diploma, or is awarded a recognized diploma that is a master’s or doctoral degree under an educational program requiring the writing of an essay, dissertation or thesis if

(a)  the individual begins to perform the duties relating to the office or employment after 11 March 2003;

(b)  on taking up employment, the duties relating to that office or employment must ordinarily be performed in an eligible region and be related to a business carried on by the employer in that eligible region; and

(c)  the knowledge and skills obtained in the course of that training or program are related to the duties performed by the individual in connection with the office or employment;

“eligible region” means

(a)  one of the following administrative regions described in the Décret concernant la révision des limites des régions administratives du Québec (chapter D-11, r. 1):

i.  administrative region 01 Bas-Saint-Laurent,

ii.  administrative region 02 Saguenay–Lac-Saint-Jean,

iii.  administrative region 08 Abitibi-Témiscamingue,

iv.  administrative region 09 Côte-Nord,

v.  administrative region 10 Nord-du-Québec, or

vi.  administrative region 11 Gaspésie–Îles-de-la-Madeleine;

(b)  one of the following regional county municipalities:

i.  Municipalité régionale de comté d’Antoine-Labelle,

ii.  (subparagraph repealed);

iii.  Municipalité régionale de comté de La Vallée-de-la-Gatineau,

iv.  Municipalité régionale de comté de Mékinac, or

v.  Municipalité régionale de comté de Pontiac; or

(c)  the urban agglomeration of La Tuque, as described in section 8 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001);

“recognized diploma” means

(a)  an attestation of vocational education, a diploma of vocational studies or an attestation of vocational specialization, awarded by the Minister of Education, Recreation and Sports;

(b)  a diploma of college studies in technical training awarded by the Minister of Higher Education, Research, Science and Technology or by a college-level educational institution to which the Minister of Higher Education, Research, Science and Technology has delegated the responsibility of awarding such a diploma;

(c)  an attestation of college studies in technical training awarded by a college-level educational institution of Québec;

(d)  an undergraduate or graduate diploma or degree awarded by a Québec university;

(e)  a diploma awarded by an educational institution situated outside Québec that is considered, following a comparative assessment carried out by the Minister of Immigration and Cultural Communities, to be comparable to one of the diplomas referred to in paragraphs a to d; or

(f)  an attestation of studies for a post-secondary educational program of the Conservatoire de musique et d’art dramatique du Québec, the École du Barreau du Québec, the École nationale de police du Québec or the National Theatre School of Canada.

2005, c. 1, s. 269; 2005, c. 24, s. 51; 2005, c. 28, s. 195; 2006, c. 13, s. 196; 2006, c. 36, s. 209; 2013, c. 28, s. 140.

2010-03-01

1029.8.122. In this division,

“base period” of an individual means the first 52 weeks of the aggregate of all periods each of which is a period during which the individual

(a)  holds eligible employment the duties of which are related to a business carried on by the employer in an eligible region; and

(b)  ordinarily performs the duties relating to that eligible employment in an eligible region;

“eligible employment” of an individual means an office or employment that the individual begins to hold in the 24-month period that follows the date on which the individual successfully completes the courses and, where applicable, the internships leading to the awarding of a recognized diploma, or is awarded a recognized diploma that is a master’s or doctoral degree under an educational program requiring the writing of an essay, dissertation or thesis if

(a)  the individual begins to perform the duties relating to the office or employment after 11 March 2003;

(b)  on taking up employment, the duties relating to that office or employment must ordinarily be performed in an eligible region and be related to a business carried on by the employer in that eligible region; and

(c)  the knowledge and skills obtained in the course of that training or program are related to the duties performed by the individual in connection with the office or employment;

“eligible region” means

(a)  one of the following administrative regions described in the Décret concernant la révision des limites des régions administratives du Québec (chapter D-11, r. 1):

i.  administrative region 01 Bas-Saint-Laurent,

ii.  administrative region 02 Saguenay–Lac-Saint-Jean,

iii.  administrative region 08 Abitibi-Témiscamingue,

iv.  administrative region 09 Côte-Nord,

v.  administrative region 10 Nord-du-Québec, or

vi.  administrative region 11 Gaspésie–Îles-de-la-Madeleine;

(b)  one of the following regional county municipalities:

i.  Municipalité régionale de comté d’Antoine-Labelle,

ii.  (subparagraph repealed);

iii.  Municipalité régionale de comté de La Vallée-de-la-Gatineau,

iv.  Municipalité régionale de comté de Mékinac, or

v.  Municipalité régionale de comté de Pontiac; or

(c)  the urban agglomeration of La Tuque, as described in section 8 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001);

“recognized diploma” means

(a)  an attestation of vocational education, a diploma of vocational studies or an attestation of vocational specialization, awarded by the Minister of Education, Recreation and Sports;

(b)  a diploma of college studies in technical training awarded by the Minister of Education, Recreation and Sports or by a college-level educational institution to which the Minister of Education, Recreation and Sports has delegated the responsibility of awarding such a diploma;

(c)  an attestation of college studies in technical training awarded by a college-level educational institution of Québec;

(d)  an undergraduate or graduate diploma or degree awarded by a Québec university;

(e)  a diploma awarded by an educational institution situated outside Québec that is considered, following a comparative assessment carried out by the Minister of Immigration and Cultural Communities, to be comparable to one of the diplomas referred to in paragraphs a to d; or

(f)  an attestation of studies for a post-secondary educational program of the Conservatoire de musique et d’art dramatique du Québec, the École du Barreau du Québec, the École nationale de police du Québec or the National Theatre School of Canada.

2005, c. 1, s. 269; 2005, c. 24, s. 51; 2005, c. 28, s. 195; 2006, c. 13, s. 196; 2006, c. 36, s. 209.

2006-12-06

1029.8.122. In this division,

“base period” of an individual means the first 52 weeks of the aggregate of all periods each of which is a period during which the individual

(a)  holds eligible employment the duties of which are related to a business carried on by the employer in an eligible region; and

(b)  ordinarily performs the duties relating to that eligible employment in an eligible region;

“eligible employment” of an individual means an office or employment that the individual begins to hold in the 24-month period that follows the date on which the individual successfully completes the courses and, where applicable, the internships leading to the awarding of a recognized diploma, or is awarded a recognized diploma that is a master’s or doctoral degree under an educational program requiring the writing of an essay, dissertation or thesis if

(a)  the individual begins to perform the duties relating to the office or employment after 11 March 2003;

(b)  on taking up employment, the duties relating to that office or employment must ordinarily be performed in an eligible region and be related to a business carried on by the employer in that eligible region; and

(c)  the knowledge and skills obtained in the course of that training or program are related to the duties performed by the individual in connection with the office or employment;

“eligible region” means

(a)  one of the following administrative regions described in Order in Council 2000-87 dated 22 December 1987 concerning the revision of the boundaries of the administrative regions of Québec, as amended:

i.  administrative region 01 Bas-Saint-Laurent,

ii.  administrative region 02 Saguenay–Lac-Saint-Jean,

iii.  administrative region 08 Abitibi-Témiscamingue,

iv.  administrative region 09 Côte-Nord,

v.  administrative region 10 Nord-du-Québec, or

vi.  administrative region 11 Gaspésie–Îles-de-la-Madeleine;

(b)  one of the following regional county municipalities:

i.  Municipalité régionale de comté d’Antoine-Labelle,

ii.  (subparagraph repealed);

iii.  Municipalité régionale de comté de La Vallée-de-la-Gatineau,

iv.  Municipalité régionale de comté de Mékinac, or

v.  Municipalité régionale de comté de Pontiac; or

(c)  the urban agglomeration of La Tuque, as described in section 8 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001);

“recognized diploma” means

(a)  an attestation of vocational education, a diploma of vocational studies or an attestation of vocational specialization, awarded by the Minister of Education, Recreation and Sports;

(b)  a diploma of college studies in technical training awarded by the Minister of Education, Recreation and Sports or by a college-level educational institution to which the Minister of Education, Recreation and Sports has delegated the responsibility of awarding such a diploma;

(c)  an attestation of college studies in technical training awarded by a college-level educational institution of Québec;

(d)  an undergraduate or graduate diploma or degree awarded by a Québec university;

(e)  a diploma awarded by an educational institution situated outside Québec that is considered, following a comparative assessment carried out by the Minister of Immigration and Cultural Communities, to be comparable to one of the diplomas referred to in paragraphs a to d; or

(f)  an attestation of studies for a post-secondary educational program of the Conservatoire de musique et d’art dramatique du Québec, the École du Barreau du Québec, the École nationale de police du Québec or the National Theatre School of Canada.

2005, c. 1, s. 269; 2005, c. 24, s. 51; 2005, c. 28, s. 195; 2006, c. 13, s. 196; 2006, c. 36, s. 209.

2006-06-13

1029.8.122. In this division,

"base period" of an individual means the first 52 weeks of the aggregate of all periods each of which is a period during which the individual

(a)  holds eligible employment; and

(b)  ordinarily performs the duties relating to that eligible employment in an establishment of the individual’s employer situated in an eligible region, or is ordinarily attached to such an establishment of the individual’s employer in the course of those duties;

"eligible employment" of an individual means an office or employment that the individual begins to hold in the 24-month period that follows the date on which the individual successfully completes the courses and, where applicable, the internships leading to the awarding of a recognized diploma, or is awarded a recognized diploma that is a master’s or doctoral degree under an educational program requiring the writing of an essay, dissertation or thesis if

(a)  the individual begins to perform the duties relating to the office or employment after 11 March 2003;

(b)  on taking up employment, the establishment of the individual’s employer at which the individual ordinarily performs the duties relating to that office or employment, or to which the individual is ordinarily attached, is situated in an eligible region; and

(c)  the knowledge and skills obtained in the course of that training or program are related to the duties performed by the individual in connection with the office or employment;

"eligible region" means

(a)  one of the following administrative regions described in Order in Council 2000-87 dated 22 December 1987 concerning the revision of the boundaries of the administrative regions of Québec, as amended:

i.  administrative region 01 Bas-Saint-Laurent,

ii.  administrative region 02 Saguenay-Lac-Saint-Jean,

iii.  administrative region 08 Abitibi-Témiscamingue,

iv.  administrative region 09 Côte-Nord,

v.  administrative region 10 Nord-du-Québec, or

vi.  administrative region 11 Gaspésie-Îles-de-la-Madeleine; or

(b)  one of the following regional county municipalities:

i.  Municipalité régionale de comté d’Antoine-Labelle,

ii.  (subparagraph repealed);

iii.  Municipalité régionale de comté de La Vallée-de-la-Gatineau,

iv.  Municipalité régionale de comté de Mékinac, or

v.  Municipalité régionale de comté de Pontiac;

(c)  the urban agglomeration of La Tuque, as described in section 8 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001);

"recognized diploma" means

(a)  an attestation of vocational education, a diploma of vocational studies or an attestation of vocational specialization, awarded by the Minister of Education, Recreation and Sports;

(b)  a diploma of college studies in technical training awarded by the Minister of Education, Recreation and Sports or by a college-level educational institution to which the Minister of Education, Recreation and Sports has delegated the responsibility of awarding such a diploma;

(c)  an attestation of college studies in technical training awarded by a college-level educational institution of Québec;

(d)  an undergraduate or graduate diploma or degree awarded by a Québec university;

(e)  a diploma awarded by an educational institution situated outside Québec, in respect of which the Minister of Immigration and Cultural Communities has issued an equivalence for one of the diplomas referred to in paragraphs a to d; or

(f)  an attestation of studies for a post-secondary educational program of the Conservatoire de musique et d’art dramatique du Québec, the École du Barreau du Québec, the École nationale de police du Québec or the National Theatre School of Canada.

2005, c. 1, s. 269; 2005, c. 24, s. 51; 2005, c. 28, s. 195; 2006, c. 13, s. 196.

2006-03-01

1029.8.122. In this division,

"base period" of an individual means the first 52 weeks of the aggregate of all periods each of which is a period during which the individual

(a)  holds eligible employment; and

(b)  ordinarily performs the duties relating to that eligible employment in an establishment of the individual’s employer situated in an eligible region, or is ordinarily attached to such an establishment of the individual’s employer in the course of those duties;

"eligible employment" of an individual means an office or employment that the individual begins to hold in the 24-month period that follows the date on which the individual successfully completes the courses and, where applicable, the internships leading to the awarding of a recognized diploma, or is awarded a recognized diploma that is a master’s or doctoral degree under an educational program requiring the writing of an essay, dissertation or thesis if

(a)  the individual begins to perform the duties relating to the office or employment after 11 March 2003;

(b)  on taking up employment, the establishment of the individual’s employer at which the individual ordinarily performs the duties relating to that office or employment, or to which the individual is ordinarily attached, is situated in an eligible region; and

(c)  the knowledge and skills obtained in the course of that training or program are related to the duties performed by the individual in connection with the office or employment;

"eligible region" means

(a)  one of the following administrative regions described in Order in Council 2000-87 dated 22 December 1987 concerning the revision of the boundaries of the administrative regions of Québec, as amended:

i.  administrative region 01 Bas-Saint-Laurent,

ii.  administrative region 02 Saguenay-Lac-Saint-Jean,

iii.  administrative region 08 Abitibi-Témiscamingue,

iv.  administrative region 09 Côte-Nord,

v.  administrative region 10 Nord-du-Québec, or

vi.  administrative region 11 Gaspésie-Îles-de-la-Madeleine; or

(b)  one of the following regional county municipalities:

i.  Municipalité régionale de comté d’Antoine-Labelle,

ii.  Municipalité régionale de comté du Haut-Saint-Maurice,

iii.  Municipalité régionale de comté de La Vallée-de-la-Gatineau,

iv.  Municipalité régionale de comté de Mékinac, or

v.  Municipalité régionale de comté de Pontiac;

"recognized diploma" means

(a)  an attestation of vocational education, a diploma of vocational studies or an attestation of vocational specialization, awarded by the Minister of Education, Recreation and Sports;

(b)  a diploma of college studies in technical training awarded by the Minister of Education, Recreation and Sports or by a college-level educational institution to which the Minister of Education, Recreation and Sports has delegated the responsibility of awarding such a diploma;

(c)  an attestation of college studies in technical training awarded by a college-level educational institution of Québec;

(d)  an undergraduate or graduate diploma or degree awarded by a Québec university;

(e)  a diploma awarded by an educational institution situated outside Québec, in respect of which the Minister of Immigration and Cultural Communities has issued an equivalence for one of the diplomas referred to in paragraphs a to d; or

(f)  an attestation of studies for a post-secondary educational program of the Conservatoire de musique et d’art dramatique du Québec, the École du Barreau du Québec, the École nationale de police du Québec or the National Theatre School of Canada.

2005, c. 1, s. 269; 2005, c. 24, s. 51; 2005, c. 28, s. 195.