I-3 - Taxation Act

Section 1029.8.33.2 Disposition versions

2019-06-19

1029.8.33.2. In this division,

“disabled person”, at a particular time during a qualified training period, means a person in respect of whom subparagraphs a to b.1 of the first paragraph of section 752.0.14 apply at that time;

“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; or

(b)  one of the following regional county municipalities:

i.  (subparagraph repealed),

ii.  Municipalité régionale de comté de Mékinac,

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

iv.  Municipalité régionale de comté de La Vallée-de-la-Gatineau, 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);

“eligible supervisor” of an eligible taxpayer or qualified partnership, at any particular time in a taxation year or fiscal period, as the case may be, means an individual who, at that time, is an employee of an establishment located in Québec of the eligible taxpayer or qualified partnership, whose contract of employment provides for at least 15 hours of work per week and who, at that particular time, is not

(a)  an employee in respect of whom it may reasonably be considered that one of the purposes for which the employee works for the eligible taxpayer or the qualified partnership would be to allow, but for this paragraph, the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership to be deemed to have paid, in respect of the employee, an amount to the Minister under section 1029.8.33.6 or 1029.8.33.7; or

(b)  an employee in respect of whom it may reasonably be considered that the conditions of employment with the eligible taxpayer or qualified partnership have been changed mainly to allow, but for this paragraph, the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership to be deemed to have paid an amount to the Minister under section 1029.8.33.6 or 1029.8.33.7, as the case may be, in respect of the employee, or to increase an amount that the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership would be deemed, but for this paragraph, to have paid to the Minister under either of those sections in respect of the employee;

“eligible taxpayer”, for a taxation year, means a taxpayer who carries on business in Québec and has an establishment in Québec in the year and who is an individual, other than a tax-exempt individual, or a qualified corporation;

“eligible trainee” of an eligible taxpayer or qualified partnership at any particular time in a taxation year or fiscal period, as the case may be, means an individual who, at that time, is serving a training period in an establishment located in Québec of the eligible taxpayer or qualified partnership and who is

(a)  a person enrolled in the workplace apprenticeship program established under section 25.6 of the Act to promote workforce skills development and recognition (chapter D-8.3) and administered by the Minister of Employment and Social Solidarity or, as the case may be, by the Kativik Regional Government established by the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1);

(a.1)  (paragraph replaced);

(b)  an individual who is enrolled as a full-time student in an education program at the secondary level offered by a recognized educational institution, which provides for one or more training periods totalling at least 140 hours during the course of the program;

(b.1)  an individual who is enrolled as a full-time student in an education program at the college level, or at the university level if the individual is enrolled in an undergraduate, Master’s or Doctoral program, offered by a recognized educational institution, which provides for one or more training periods totalling at least 140 hours during the course of the program; or

(c)  an individual who is enrolled as a full-time student in a prescribed program which is offered by a recognized educational institution and which provides for one or more training periods totalling at least 140 hours during the course of the program;

“immigrant”, at a particular time during a qualified training period, means a person who at that time is

(a)  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (S.C., 2001, c. 27);

(b)  a temporary resident or a holder of a temporary resident permit within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time; or

(c)  a protected person within the meaning of the Immigration and Refugee Protection Act;

“Native person”, at a particular time in a qualified training period, means a person who, at that time, is

(a)  an Indian registered under the Indian Act (R.S.C. 1985, c. I-5); or

(b)  an Inuit beneficiary under the Act respecting Cree, Inuit and Naskapi Native persons (chapter A-33.1);

“qualified corporation”, for a taxation year, means a corporation that, in the year, has an establishment in Québec and carries on a qualified business in Québec, but does not include

(a)  a corporation that is exempt from tax for the year under Book VIII; or

(b)  a corporation that would be exempt from tax for the year under section 985 but for section 192;

(c)  (paragraph repealed);

(d)  (paragraph repealed);

“qualified expenditure” made by an eligible taxpayer in a taxation year or by a qualified partnership in a fiscal period means an expenditure incurred by the taxpayer in the taxation year or by the partnership in the fiscal period, as the case may be, in respect of an eligible trainee, within the framework of a qualified training period, that is related to a business carried on by the taxpayer or partnership in Québec, and that corresponds to the amount determined in accordance with section 1029.8.33.3 in respect of the eligible trainee for a week completed in the taxation year or fiscal period, as the case may be;

“qualified partnership”, for a fiscal period, means a partnership that carries on business in Québec and has an establishment in Québec in the fiscal period and that, if it were a corporation, would be a qualified corporation for that fiscal period;

“qualified training period” means, subject to the third paragraph, a period of practical training served by an eligible trainee of an eligible taxpayer or qualified partnership under the supervision

(a)  if the training period is served with an eligible taxpayer who is an individual other than a trust, of the individual or of an eligible supervisor of the individual;

(b)  if the training period is served with a qualified partnership, of an individual, other than a trust, who is a member of the partnership, or of an eligible supervisor of the partnership; or

(c)  if the training period is served with an eligible taxpayer other than an eligible taxpayer referred to in paragraph a, of an eligible supervisor of the taxpayer;

“recognized educational institution”, at any particular time, means an educational institution which, at that time, is

(a)  a secondary-level or college-level educational institution under the authority of the Ministère de l’Éducation, du Loisir et du Sport or the Ministère de l’Enseignement supérieur, de la Recherche, de la Science et de la Technologie;

(b)  an educational institution accredited for purposes of subsidies pursuant to section 77 of the Act respecting private education (chapter E-9.1);

(c)  an educational institution appearing on the list established by the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology under any of subparagraphs 1 to 3 of the first and second paragraphs of section 56 of the Act respecting financial assistance for education expenses (chapter A-13.3); or

(d)  an educational institution operated by a person holding a permit issued, for that educational institution, by the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology pursuant to section 12 of the Act respecting private education, provided that it offers a vocational education or vocational training program referred to in Chapter I of that Act;

“tax-exempt individual” means a trust one of the capital or income beneficiaries of which is a corporation described in any of paragraphs a to d of the definition of “qualified corporation” in this paragraph, or a person exempt from tax by virtue of Book VIII of this Part.

For the purposes of the definition of “qualified training period” in the first paragraph, job shadowing, introductory training, orientation and professional integration sessions taken by an eligible trainee referred to in subparagraph c of the definition of that expression are deemed to be periods of practical training.

Where the eligible trainee is an individual referred to in paragraph b.1 of the definition of “eligible trainee” in the first paragraph, the following requirements must also be met for the training period served by the eligible trainee to be a qualified training period:

(a)  the training period must, under the education program, be followed by an evaluation prepared by the person responsible for such a program with the recognized educational institution;

(b)  the trainee must be remunerated under conditions that would be at least equivalent to those established under the Act respecting labour standards (chapter N-1.1) if that Act were applicable to the determination of the remuneration paid to the trainee.

1995, c. 1, s. 156; 1995, c. 63, s. 163; 1997, c. 3, s. 60; 1997, c. 14, s. 216; 1997, c. 63, s. 117; 1997, c. 85, s. 251; 1997, c. 90, s. 14; 1998, c. 16, s. 227; 1999, c. 83, s. 180; 2000, c. 5, s. 254; 2001, c. 44, s. 30; 2001, c. 51, s. 228; 2002, c. 9, s. 54; 2002, c. 40, s. 126; 2004, c. 21, s. 293; 2005, c. 1, s. 229; 2005, c. 28, s. 195; 2006, c. 13, s. 108; 2007, c. 3, s. 60; 2009, c. 15, s. 225; 2013, c. 28, s. 142; 2019, c. 14, s. 310.

2014-01-05

1029.8.33.2. In this division,

“disabled person”, at a particular time during a qualified training period, means a person in respect of whom subparagraphs a to b.1 of the first paragraph of section 752.0.14 apply at that time;

“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; or

(b)  one of the following regional county municipalities:

i.  (subparagraph repealed),

ii.  Municipalité régionale de comté de Mékinac,

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

iv.  Municipalité régionale de comté de La Vallée-de-la-Gatineau, 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);

“eligible supervisor” of an eligible taxpayer or qualified partnership, at any particular time in a taxation year or fiscal period, as the case may be, means an individual who, at that time, is an employee of an establishment located in Québec of the eligible taxpayer or qualified partnership, whose contract of employment provides for at least 15 hours of work per week and who, at that particular time, is not

(a)  an employee in respect of whom it may reasonably be considered that one of the purposes for which the employee works for the eligible taxpayer or the qualified partnership would be to allow, but for this paragraph, the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership to be deemed to have paid, in respect of the employee, an amount to the Minister under section 1029.8.33.6 or 1029.8.33.7; or

(b)  an employee in respect of whom it may reasonably be considered that the conditions of employment with the eligible taxpayer or qualified partnership have been changed mainly to allow, but for this paragraph, the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership to be deemed to have paid an amount to the Minister under section 1029.8.33.6 or 1029.8.33.7, as the case may be, in respect of the employee, or to increase an amount that the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership would be deemed, but for this paragraph, to have paid to the Minister under either of those sections in respect of the employee;

“eligible taxpayer”, for a taxation year, means a taxpayer who carries on business in Québec and has an establishment in Québec in the year and who is an individual, other than a tax-exempt individual, or a qualified corporation;

“eligible trainee” of an eligible taxpayer or qualified partnership at any particular time in a taxation year or fiscal period, as the case may be, means an individual who, at that time, is serving a training period in an establishment located in Québec of the eligible taxpayer or qualified partnership and who is

(a)  a person enrolled in the workplace apprenticeship program established under section 25.6 of the Act to promote workforce skills development and recognition (chapter D-8.3) and administered by the Minister of Employment and Social Solidarity or, as the case may be, by the Kativik Regional Government established by the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1);

(a.1)  (paragraph replaced);

(b)  an individual who is enrolled as a full-time student in an education program at the secondary level offered by a recognized educational institution, which provides for one or more training periods totalling at least 140 hours during the course of the program;

(b.1)  an individual who is enrolled as a full-time student in an education program at the college level, or at the university level if the individual is enrolled in an undergraduate, Master’s or Doctoral program, offered by a recognized educational institution, which provides for one or more training periods totalling at least 140 hours during the course of the program; or

(c)  an individual who is enrolled as a full-time student in a prescribed program which is offered by a recognized educational institution and which provides for one or more training periods totalling at least 140 hours during the course of the program;

“immigrant”, at a particular time during a qualified training period, means a person who at that time is

(a)  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (S.C., 2001, c. 27);

(b)  a temporary resident or a holder of a temporary resident permit within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time; or

(c)  a protected person within the meaning of the Immigration and Refugee Protection Act;

“qualified corporation”, for a taxation year, means a corporation that, in the year, has an establishment in Québec and carries on a qualified business in Québec, but does not include

(a)  a corporation that is exempt from tax for the year under Book VIII, other than an insurer contemplated in paragraph k of section 998 not so exempt from tax on the totality of its taxable income for the year by reason of section 999.0.1; or

(b)  a corporation that would be exempt from tax for the year under section 985 but for section 192;

(c)  (paragraph repealed);

(d)  (paragraph repealed);

“qualified expenditure” made by an eligible taxpayer in a taxation year or by a qualified partnership in a fiscal period means an expenditure, provided it is reasonable in the circumstances, incurred by the taxpayer in the taxation year or by the partnership in the fiscal period, as the case may be, in respect of an eligible trainee, within the framework of a qualified training period, that is related to a business carried on by the taxpayer or partnership in Québec, and that corresponds to the amount determined under section 1029.8.33.3 in respect of the eligible trainee for a week completed in the taxation year or fiscal period, as the case may be;

“qualified partnership”, for a fiscal period, means a partnership that carries on business in Québec and has an establishment in Québec in the fiscal period and that, if it were a corporation, would be a qualified corporation for that fiscal period;

“qualified training period” means, subject to the third paragraph, a period of practical training served by an eligible trainee of an eligible taxpayer or qualified partnership under the supervision

(a)  if the training period is served with an eligible taxpayer who is an individual other than a trust, of the individual or of an eligible supervisor of the individual;

(b)  if the training period is served with a qualified partnership, of an individual, other than a trust, who is a member of the partnership, or of an eligible supervisor of the partnership; or

(c)  if the training period is served with an eligible taxpayer other than an eligible taxpayer referred to in paragraph a, of an eligible supervisor of the taxpayer;

“recognized educational institution”, at any particular time, means an educational institution which, at that time, is

(a)  a secondary-level or college-level educational institution under the authority of the Ministère de l’Éducation, du Loisir et du Sport or the Ministère de l’Enseignement supérieur, de la Recherche, de la Science et de la Technologie;

(b)  an educational institution accredited for purposes of subsidies pursuant to section 77 of the Act respecting private education (chapter E-9.1);

(c)  an educational institution appearing on the list established by the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology under any of subparagraphs 1 to 3 of the first and second paragraphs of section 56 of the Act respecting financial assistance for education expenses (chapter A-13.3); or

(d)  an educational institution operated by a person holding a permit issued, for that educational institution, by the Minister of Education, Recreation and Sports or the Minister of Higher Education, Research, Science and Technology pursuant to section 12 of the Act respecting private education, provided that it offers a vocational education or vocational training program referred to in Chapter I of that Act;

“tax-exempt individual” means a trust one of the capital or income beneficiaries of which is a corporation described in any of paragraphs a to d of the definition of “qualified corporation” in this paragraph, or a person exempt from tax by virtue of Book VIII of this Part.

For the purposes of the definition of “qualified training period” in the first paragraph, job shadowing, introductory training, orientation and professional integration sessions taken by an eligible trainee referred to in subparagraph c of the definition of that expression are deemed to be periods of practical training.

Where the eligible trainee is an individual referred to in paragraph b.1 of the definition of “eligible trainee” in the first paragraph, the following requirements must also be met for the training period served by the eligible trainee to be a qualified training period:

(a)  the training period must, under the education program, be followed by an evaluation prepared by the person responsible for such a program with the recognized educational institution;

(b)  the trainee must be remunerated under conditions that would be at least equivalent to those established under the Act respecting labour standards (chapter N-1.1) if that Act were applicable to the determination of the remuneration paid to the trainee.

1995, c. 1, s. 156; 1995, c. 63, s. 163; 1997, c. 3, s. 60; 1997, c. 14, s. 216; 1997, c. 63, s. 117; 1997, c. 85, s. 251; 1997, c. 90, s. 14; 1998, c. 16, s. 227; 1999, c. 83, s. 180; 2000, c. 5, s. 254; 2001, c. 44, s. 30; 2001, c. 51, s. 228; 2002, c. 9, s. 54; 2002, c. 40, s. 126; 2004, c. 21, s. 293; 2005, c. 1, s. 229; 2005, c. 28, s. 195; 2006, c. 13, s. 108; 2007, c. 3, s. 60; 2009, c. 15, s. 225; 2013, c. 28, s. 142.

2010-03-01

1029.8.33.2. In this division,

“disabled person”, at a particular time during a qualified training period, means a person in respect of whom subparagraphs a to b.1 of the first paragraph of section 752.0.14 apply at that time;

“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; or

(b)  one of the following regional county municipalities:

i.  (subparagraph repealed);

ii.  Municipalité régionale de comté de Mékinac,

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

iv.  Municipalité régionale de comté de La Vallée-de-la-Gatineau, 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);

“eligible supervisor” of an eligible taxpayer or qualified partnership, at any particular time in a taxation year or fiscal period, as the case may be, means an individual who, at that time, is an employee of an establishment located in Québec of the eligible taxpayer or qualified partnership, whose contract of employment provides for at least 15 hours of work per week and who, at that particular time, is not

(a)  an employee in respect of whom it may reasonably be considered that one of the purposes for which the employee works for the eligible taxpayer or the qualified partnership would be to allow, but for this paragraph, the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership to be deemed to have paid, in respect of the employee, an amount to the Minister under section 1029.8.33.6 or 1029.8.33.7; or

(b)  an employee in respect of whom it may reasonably be considered that the conditions of employment with the eligible taxpayer or qualified partnership have been changed mainly to allow, but for this paragraph, the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership to be deemed to have paid an amount to the Minister under section 1029.8.33.6 or 1029.8.33.7, as the case may be, in respect of the employee, or to increase an amount that the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership would be deemed, but for this paragraph, to have paid to the Minister under either of those sections in respect of the employee;

“eligible taxpayer”, for a taxation year, means a taxpayer who carries on business in Québec and has an establishment in Québec in the year and who is an individual, other than a tax-exempt individual, or a qualified corporation;

“eligible trainee” of an eligible taxpayer or qualified partnership at any particular time in a taxation year or fiscal period, as the case may be, means an individual who, at that time, is serving a training period in an establishment located in Québec of the eligible taxpayer or qualified partnership and who is

(a)  a person enrolled in the workplace apprenticeship program established under section 25.6 of the Act to promote workforce skills development and recognition (chapter D-8.3) and administered by the Minister of Employment and Social Solidarity or, as the case may be, by the Kativik Regional Government established by the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1),

(a.1)  (paragraph replaced);

(b)  an individual who is enrolled as a full-time student in an education program at the secondary level offered by a recognized educational institution, which provides for one or more training periods totalling at least 140 hours during the course of the program,

(b.1)  an individual who is enrolled as a full-time student in an education program at the college level, or at the university level if the individual is enrolled in an undergraduate, Master’s or Doctoral program, offered by a recognized educational institution, which provides for one or more training periods totalling at least 140 hours during the course of the program, or

(c)  an individual who is enrolled as a full-time student in a prescribed program which is offered by a recognized educational institution and which provides for one or more training periods totalling at least 140 hours during the course of the program;

“immigrant”, at a particular time during a qualified training period, means a person who at that time is

(a)  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (S.C., 2001, chapter 27);

(b)  a temporary resident or a holder of a temporary resident permit within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time; or

(c)  a protected person within the meaning of the Immigration and Refugee Protection Act;

“qualified corporation”, for a taxation year, means a corporation that, in the year, has an establishment in Québec and carries on a qualified business in Québec, but does not include

(a)  a corporation that is exempt from tax for the year under Book VIII, other than an insurer contemplated in paragraph k of section 998 not so exempt from tax on the totality of its taxable income for the year by reason of section 999.0.1, or

(b)  a corporation that would be exempt from tax for the year under section 985 but for section 192,

(c)  (paragraph repealed),

(d)  (paragraph repealed);

“qualified expenditure” made by an eligible taxpayer in a taxation year or by a qualified partnership in a fiscal period means an expenditure, provided it is reasonable in the circumstances, incurred by the taxpayer in the taxation year or by the partnership in the fiscal period, as the case may be, in respect of an eligible trainee, within the framework of a qualified training period, that is related to a business carried on by the taxpayer or partnership in Québec, and that corresponds to the amount determined under section 1029.8.33.3 in respect of the eligible trainee for a week completed in the taxation year or fiscal period, as the case may be;

“qualified partnership”, for a fiscal period, means a partnership that carries on business in Québec and has an establishment in Québec in the fiscal period and that, if it were a corporation, would be a qualified corporation for that fiscal period;

“qualified training period” means, subject to the third paragraph, a period of practical training served by an eligible trainee of an eligible taxpayer or qualified partnership under the supervision

(a)  if the training period is served with an eligible taxpayer who is an individual other than a trust, of the individual or of an eligible supervisor of the individual,

(b)  if the training period is served with a qualified partnership, of an individual, other than a trust, who is a member of the partnership, or of an eligible supervisor of the partnership, or

(c)  if the training period is served with an eligible taxpayer other than an eligible taxpayer referred to in paragraph a, of an eligible supervisor of the taxpayer;

“recognized educational institution”, at any particular time, means an educational institution which, at that time, is

(a)  a secondary-level or college-level educational institution under the authority of the Ministère de l’Éducation, du Loisir et du Sport,

(b)  an educational institution accredited for purposes of subsidies pursuant to section 77 of the Act respecting private education (chapter E-9.1),

(c)  an educational institution appearing on the list established by the Minister of Education, Recreation and Sports under any of subparagraphs 1 to 3 of the first paragraph of section 56 of the Act respecting financial assistance for education expenses (chapter A-13.3), or

(d)  an educational institution operated by a person holding a permit issued, for that educational institution, by the Minister of Education, Recreation and Sports pursuant to section 12 of the Act respecting private education, provided that it offers a vocational education or vocational training program referred to in Chapter I of that Act;

“tax-exempt individual” means a trust one of the capital or income beneficiaries of which is a corporation described in any of paragraphs a to d of the definition of “qualified corporation” in this paragraph, or a person exempt from tax by virtue of Book VIII of this Part.

For the purposes of the definition of “qualified training period” in the first paragraph, job shadowing, introductory training, orientation and professional integration sessions taken by an eligible trainee referred to in subparagraph c of the definition of that expression are deemed to be periods of practical training.

Where the eligible trainee is an individual referred to in paragraph b.1 of the definition of “eligible trainee” in the first paragraph, the following requirements must also be met for the training period served by the eligible trainee to be a qualified training period:

(a)  the training period must, under the education program, be followed by an evaluation prepared by the person responsible for such a program with the recognized educational institution;

(b)  the trainee must be remunerated under conditions that would be at least equivalent to those established under the Act respecting labour standards (chapter N-1.1) if that Act were applicable to the determination of the remuneration paid to the trainee.

1995, c. 1, s. 156; 1995, c. 63, s. 163; 1997, c. 3, s. 60; 1997, c. 14, s. 216; 1997, c. 63, s. 117; 1997, c. 85, s. 251; 1997, c. 90, s. 14; 1998, c. 16, s. 227; 1999, c. 83, s. 180; 2000, c. 5, s. 254; 2001, c. 44, s. 30; 2001, c. 51, s. 228; 2002, c. 9, s. 54; 2002, c. 40, s. 126; 2004, c. 21, s. 293; 2005, c. 1, s. 229; 2005, c. 28, s. 195; 2006, c. 13, s. 108; 2007, c. 3, s. 60; 2009, c. 15, s. 225.

2009-06-04

1029.8.33.2. In this division,

“disabled person”, at a particular time during a qualified training period, means a person in respect of whom subparagraphs a to b.1 of the first paragraph of section 752.0.14 apply at that time;

“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.  (subparagraph repealed);

ii.  Municipalité régionale de comté de Mékinac,

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

iv.  Municipalité régionale de comté de La Vallée-de-la-Gatineau, 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);

“eligible supervisor” of an eligible taxpayer or qualified partnership, at any particular time in a taxation year or fiscal period, as the case may be, means an individual who, at that time, is an employee of an establishment located in Québec of the eligible taxpayer or qualified partnership, whose contract of employment provides for at least 15 hours of work per week and who, at that particular time, is not

(a)  an employee in respect of whom it may reasonably be considered that one of the purposes for which the employee works for the eligible taxpayer or the qualified partnership would be to allow, but for this paragraph, the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership to be deemed to have paid, in respect of the employee, an amount to the Minister under section 1029.8.33.6 or 1029.8.33.7; or

(b)  an employee in respect of whom it may reasonably be considered that the conditions of employment with the eligible taxpayer or qualified partnership have been changed mainly to allow, but for this paragraph, the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership to be deemed to have paid an amount to the Minister under section 1029.8.33.6 or 1029.8.33.7, as the case may be, in respect of the employee, or to increase an amount that the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership would be deemed, but for this paragraph, to have paid to the Minister under either of those sections in respect of the employee;

“eligible taxpayer”, for a taxation year, means a taxpayer who carries on business in Québec and has an establishment in Québec in the year and who is an individual, other than a tax-exempt individual, or a qualified corporation;

“eligible trainee” of an eligible taxpayer or qualified partnership at any particular time in a taxation year or fiscal period, as the case may be, means an individual who, at that time, is serving a training period in an establishment located in Québec of the eligible taxpayer or qualified partnership and who is

(a)  a person enrolled in the workplace apprenticeship program established under section 25.6 of the Act to promote workforce skills development and recognition (chapter D-8.3) and administered by the Minister of Employment and Social Solidarity or, as the case may be, by the Kativik Regional Government established by the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1),

(a.1)  (paragraph replaced);

(b)  an individual who is enrolled as a full-time student in an education program at the secondary level offered by a recognized educational institution, which provides for one or more training periods totalling at least 140 hours during the course of the program,

(b.1)  an individual who is enrolled as a full-time student in an education program at the college level, or at the university level if the individual is enrolled in an undergraduate, Master’s or Doctoral program, offered by a recognized educational institution, which provides for one or more training periods totalling at least 140 hours during the course of the program, or

(c)  an individual who is enrolled as a full-time student in a prescribed program which is offered by a recognized educational institution and which provides for one or more training periods totalling at least 140 hours during the course of the program;

“immigrant”, at a particular time during a qualified training period, means a person who at that time is

(a)  a permanent resident within the meaning of subsection 1 of section 2 of the Immigration and Refugee Protection Act (S.C., 2001, chapter 27)

(b)  a temporary resident or a holder of a temporary resident permit within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada during the 18-month period preceding that time; or

(c)  a protected person within the meaning of the Immigration and Refugee Protection Act;

“qualified corporation”, for a taxation year, means a corporation that, in the year, has an establishment in Québec and carries on a qualified business in Québec, but does not include

(a)  a corporation that is exempt from tax for the year under Book VIII, other than an insurer contemplated in paragraph k of section 998 not so exempt from tax on the totality of its taxable income for the year by reason of section 999.0.1, or

(b)  a corporation that would be exempt from tax for the year under section 985 but for section 192,

(c)  (paragraph repealed),

(d)  (paragraph repealed);

“qualified expenditure” made by an eligible taxpayer in a taxation year or by a qualified partnership in a fiscal period means an expenditure, provided it is reasonable in the circumstances, incurred by the taxpayer in the taxation year or by the partnership in the fiscal period, as the case may be, in respect of an eligible trainee, within the framework of a qualified training period, that is related to a business carried on by the taxpayer or partnership in Québec, and that corresponds to the amount determined under section 1029.8.33.3 in respect of the eligible trainee for a week completed in the taxation year or fiscal period, as the case may be;

“qualified partnership”, for a fiscal period, means a partnership that carries on business in Québec and has an establishment in Québec in the fiscal period and that, if it were a corporation, would be a qualified corporation for that fiscal period;

“qualified training period” means, subject to the third paragraph, a period of practical training served by an eligible trainee of an eligible taxpayer or qualified partnership under the supervision

(a)  if the training period is served with an eligible taxpayer who is an individual other than a trust, of the individual or of an eligible supervisor of the individual,

(b)  if the training period is served with a qualified partnership, of an individual, other than a trust, who is a member of the partnership, or of an eligible supervisor of the partnership, or

(c)  if the training period is served with an eligible taxpayer other than an eligible taxpayer referred to in paragraph a, of an eligible supervisor of the taxpayer;

“recognized educational institution”, at any particular time, means an educational institution which, at that time, is

(a)  a secondary-level or college-level educational institution under the authority of the Ministère de l’Éducation, du Loisir et du Sport,

(b)  an educational institution accredited for purposes of subsidies pursuant to section 77 of the Act respecting private education (chapter E-9.1),

(c)  an educational institution appearing on the list established by the Minister of Education, Recreation and Sports under any of subparagraphs 1 to 3 of the first paragraph of section 56 of the Act respecting financial assistance for education expenses (chapter A-13.3), or

(d)  an educational institution operated by a person holding a permit issued, for that educational institution, by the Minister of Education, Recreation and Sports pursuant to section 12 of the Act respecting private education, provided that it offers a vocational education or vocational training program referred to in Chapter I of that Act;

“tax-exempt individual” means a trust one of the capital or income beneficiaries of which is a corporation described in any of paragraphs a to d of the definition of “qualified corporation” in this paragraph, or a person exempt from tax by virtue of Book VIII of this Part.

For the purposes of the definition of “qualified training period” in the first paragraph, job shadowing, introductory training, orientation and professional integration sessions taken by an eligible trainee referred to in subparagraph c of the definition of that expression are deemed to be periods of practical training.

Where the eligible trainee is an individual referred to in paragraph b.1 of the definition of “eligible trainee” in the first paragraph, the following requirements must also be met for the training period served by the eligible trainee to be a qualified training period:

(a)  the training period must, under the education program, be followed by an evaluation prepared by the person responsible for such a program with the recognized educational institution;

(b)  the trainee must be remunerated under conditions that would be at least equivalent to those established under the Act respecting labour standards (chapter N-1.1) if that Act were applicable to the determination of the remuneration paid to the trainee.

1995, c. 1, s. 156; 1995, c. 63, s. 163; 1997, c. 3, s. 60; 1997, c. 14, s. 216; 1997, c. 63, s. 117; 1997, c. 85, s. 251; 1997, c. 90, s. 14; 1998, c. 16, s. 227; 1999, c. 83, s. 180; 2000, c. 5, s. 254; 2001, c. 44, s. 30; 2001, c. 51, s. 228; 2002, c. 9, s. 54; 2002, c. 40, s. 126; 2004, c. 21, s. 293; 2005, c. 1, s. 229; 2005, c. 28, s. 195; 2006, c. 13, s. 108; 2007, c. 3, s. 60; 2009, c. 15, s. 225.

2007-06-08

1029.8.33.2. In this division,

“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.  (subparagraph repealed);

ii.  Municipalité régionale de comté de Mékinac,

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

iv.  Municipalité régionale de comté de La Vallée-de-la-Gatineau, 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);

“eligible supervisor” of an eligible taxpayer or qualified partnership, at any particular time in a taxation year or fiscal period, as the case may be, means an individual who, at that time, is an employee of an establishment located in Québec of the eligible taxpayer or qualified partnership, whose contract of employment provides for at least 15 hours of work per week and who, at that particular time, is not

(a)  an employee in respect of whom it may reasonably be considered that one of the purposes for which the employee works for the eligible taxpayer or the qualified partnership would be to allow, but for this paragraph, the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership to be deemed to have paid, in respect of the employee, an amount to the Minister under section 1029.8.33.6 or 1029.8.33.7; or

(b)  an employee in respect of whom it may reasonably be considered that the conditions of employment with the eligible taxpayer or qualified partnership have been changed mainly to allow, but for this paragraph, the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership to be deemed to have paid an amount to the Minister under section 1029.8.33.6 or 1029.8.33.7, as the case may be, in respect of the employee, or to increase an amount that the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership would be deemed, but for this paragraph, to have paid to the Minister under either of those sections in respect of the employee;

“eligible taxpayer”, for a taxation year, means a taxpayer who carries on business in Québec and has an establishment in Québec in the year and who is an individual, other than a tax-exempt individual, or a qualified corporation;

“eligible trainee” of an eligible taxpayer or qualified partnership at any particular time in a taxation year or fiscal period, as the case may be, means an individual who, at that time, is serving a training period in an establishment located in Québec of the eligible taxpayer or qualified partnership and who is

(a)  a person enrolled in the workplace apprenticeship program established under section 25.6 of the Act to promote workforce skills development and recognition (chapter D-8.3) and administered by the Minister of Employment and Social Solidarity or, as the case may be, by the Kativik Regional Government established by the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1),

(a.1)  (paragraph replaced);

(b)  an individual who is enrolled as a full-time student in an education program at the secondary level offered by a recognized educational institution, which provides for one or more training periods totalling at least 140 hours during the course of the program,

(b.1)  an individual who is enrolled as a full-time student in an education program at the college level, or at the university level if the individual is enrolled in an undergraduate, Master’s or Doctoral program, offered by a recognized educational institution, which provides for one or more training periods totalling at least 140 hours during the course of the program, or

(c)  an individual who is enrolled as a full-time student in a prescribed program which is offered by a recognized educational institution and which provides for one or more training periods totalling at least 140 hours during the course of the program;

“qualified corporation”, for a taxation year, means a corporation that, in the year, has an establishment in Québec and carries on a qualified business in Québec, but does not include

(a)  a corporation that is exempt from tax for the year under Book VIII, other than an insurer contemplated in paragraph k of section 998 not so exempt from tax on the totality of its taxable income for the year by reason of section 999.0.1, or

(b)  a corporation that would be exempt from tax for the year under section 985 but for section 192,

(c)  (paragraph repealed),

(d)  (paragraph repealed);

“qualified expenditure” made by an eligible taxpayer in a taxation year or by a qualified partnership in a fiscal period means an expenditure, provided it is reasonable in the circumstances, incurred by the taxpayer in the taxation year or by the partnership in the fiscal period, as the case may be, in respect of an eligible trainee, within the framework of a qualified training period, that is related to a business carried on by the taxpayer or partnership in Québec, and that corresponds to the amount determined under section 1029.8.33.3 in respect of the eligible trainee for a week completed in the taxation year or fiscal period, as the case may be;

“qualified partnership”, for a fiscal period, means a partnership that carries on business in Québec and has an establishment in Québec in the fiscal period and that, if it were a corporation, would be a qualified corporation for that fiscal period;

“qualified training period” means, subject to the third paragraph, a period of practical training served by an eligible trainee of an eligible taxpayer or qualified partnership under the supervision

(a)  if the training period is served with an eligible taxpayer who is an individual other than a trust, of the individual or of an eligible supervisor of the individual,

(b)  if the training period is served with a qualified partnership, of an individual, other than a trust, who is a member of the partnership, or of an eligible supervisor of the partnership, or

(c)  if the training period is served with an eligible taxpayer other than an eligible taxpayer referred to in paragraph a, of an eligible supervisor of the taxpayer;

“recognized educational institution”, at any particular time, means an educational institution which, at that time, is

(a)  a secondary-level or college-level educational institution under the authority of the Ministère de l’Éducation, du Loisir et du Sport,

(b)  an educational institution accredited for purposes of subsidies pursuant to section 77 of the Act respecting private education (chapter E-9.1),

(c)  an educational institution appearing on the list established by the Minister of Education, Recreation and Sports under any of subparagraphs 1 to 3 of the first paragraph of section 56 of the Act respecting financial assistance for education expenses (chapter A-13.3), or

(d)  an educational institution operated by a person holding a permit issued, for that educational institution, by the Minister of Education, Recreation and Sports pursuant to section 12 of the Act respecting private education, provided that it offers a vocational education or vocational training program referred to in Chapter I of that Act;

“tax-exempt individual” means a trust one of the capital or income beneficiaries of which is a corporation described in any of paragraphs a to d of the definition of “qualified corporation” in this paragraph, or a person exempt from tax by virtue of Book VIII of this Part.

For the purposes of the definition of “qualified training period” in the first paragraph, job shadowing, introductory training, orientation and professional integration sessions taken by an eligible trainee referred to in subparagraph c of the definition of that expression are deemed to be periods of practical training.

Where the eligible trainee is an individual referred to in paragraph b.1 of the definition of “eligible trainee” in the first paragraph, the following requirements must also be met for the training period served by the eligible trainee to be a qualified training period:

(a)  the training period must, under the education program, be followed by an evaluation prepared by the person responsible for such a program with the recognized educational institution;

(b)  the trainee must be remunerated under conditions that would be at least equivalent to those established under the Act respecting labour standards (chapter N-1.1) if that Act were applicable to the determination of the remuneration paid to the trainee.

1995, c. 1, s. 156; 1995, c. 63, s. 163; 1997, c. 3, s. 60; 1997, c. 14, s. 216; 1997, c. 63, s. 117; 1997, c. 85, s. 251; 1997, c. 90, s. 14; 1998, c. 16, s. 227; 1999, c. 83, s. 180; 2000, c. 5, s. 254; 2001, c. 44, s. 30; 2001, c. 51, s. 228; 2002, c. 9, s. 54; 2002, c. 40, s. 126; 2004, c. 21, s. 293; 2005, c. 1, s. 229; 2005, c. 28, s. 195; 2006, c. 13, s. 108; 2007, c. 3, s. 60.

2006-06-13

1029.8.33.2. In this division,

"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.  (subparagraph repealed);

ii.  Municipalité régionale de comté de Mékinac,

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

iv.  Municipalité régionale de comté de La Vallée-de-la-Gatineau, 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);

"eligible supervisor" of an eligible taxpayer or qualified partnership, at any particular time in a taxation year or fiscal period, as the case may be, means an individual who, at that time, is an employee of an establishment located in Québec of the eligible taxpayer or qualified partnership, whose contract of employment provides for at least 15 hours of work per week and who, at that particular time, is not

(a)  an employee in respect of whom it may reasonably be considered that one of the purposes for which the employee works for the eligible taxpayer or the qualified partnership would be to allow, but for this paragraph, the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership to be deemed to have paid, in respect of the employee, an amount to the Minister under section 1029.8.33.6 or 1029.8.33.7; or

(b)  an employee in respect of whom it may reasonably be considered that the conditions of employment with the eligible taxpayer or qualified partnership have been changed mainly to allow, but for this paragraph, the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership to be deemed to have paid an amount to the Minister under section 1029.8.33.6 or 1029.8.33.7, as the case may be, in respect of the employee, or to increase an amount that the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership would be deemed, but for this paragraph, to have paid to the Minister under either of those sections in respect of the employee;

"eligible taxpayer", for a taxation year, means a taxpayer who carries on business in Québec and has an establishment in Québec in the year and who is an individual, other than a tax-exempt individual, or a qualified corporation;

"eligible trainee" of an eligible taxpayer or qualified partnership at any particular time in a taxation year or fiscal period, as the case may be, means an individual who, at that time, is serving a training period in an establishment located in Québec of the eligible taxpayer or qualified partnership and who is

(a)  an apprentice, within the meaning of the Act respecting manpower vocational training and qualification (chapter F-5), enrolled in the workplace apprenticeship program established under section 29.1 of that Act and administered by the Minister of Employment and Social Solidarity or, as the case may be, by the Kativik Regional Government established by the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1),

(a.1)  an individual who is enrolled in the apprenticeship scheme established under Chapter III.1 of the Act to foster the development of manpower training (chapter D-7.1) and administered by the Minister of Employment and Social Solidarity or, as the case may be, by the Kativik Regional Government established by the Act respecting Northern villages and the Kativik Regional Government,

(b)  an individual who is enrolled as a full-time student in an education program at the secondary level offered by a recognized educational institution, which provides for one or more training periods totalling at least 140 hours during the course of the program, or

(b.1)  an individual who is enrolled as a full-time student in an education program at the college level, or at the university level if the individual is enrolled in an undergraduate, Master’s or Doctoral program, offered by a recognized educational institution, which provides for one or more training periods totalling at least 140 hours during the course of the program, or

(c)  an individual who is enrolled as a full-time student in a prescribed program which is offered by a recognized educational institution and which provides for one or more training periods totalling at least 140 hours during the course of the program;

"qualified corporation", for a taxation year, means a corporation that, in the year, has an establishment in Québec and carries on a qualified business in Québec, but does not include

(a)  a corporation that is exempt from tax for the year under Book VIII, other than an insurer contemplated in paragraph k of section 998 not so exempt from tax on the totality of its taxable income for the year by reason of section 999.0.1,

(b)  a corporation that would be exempt from tax for the year under section 985 but for section 192,

(c)  (paragraph repealed), or

(d)  (paragraph repealed);

"qualified expenditure" made by an eligible taxpayer in a taxation year or by a qualified partnership in a fiscal period means an expenditure, provided it is reasonable in the circumstances, incurred by the taxpayer in the taxation year or by the partnership in the fiscal period, as the case may be, in respect of an eligible trainee, within the framework of a qualified training period, that is related to a business carried on by the taxpayer or partnership in Québec, and that corresponds to the amount determined under section 1029.8.33.3 in respect of the eligible trainee for a week completed in the taxation year or fiscal period, as the case may be;

"qualified partnership", for a fiscal period, means a partnership that carries on business in Québec and has an establishment in Québec in the fiscal period and that, if it were a corporation, would be a qualified corporation for that fiscal period;

"qualified training period" means, subject to the third paragraph, a period of practical training served by an eligible trainee of an eligible taxpayer or qualified partnership under the supervision

(a)  if the training period is served with an eligible taxpayer who is an individual other than a trust, of the individual or of an eligible supervisor of the individual,

(b)  if the training period is served with a qualified partnership, of an individual, other than a trust, who is a member of the partnership, or of an eligible supervisor of the partnership, or

(c)  if the training period is served with an eligible taxpayer other than an eligible taxpayer referred to in paragraph a, of an eligible supervisor of the taxpayer;

"recognized educational institution", at any particular time, means an educational institution which, at that time, is

(a)  a secondary-level or college-level educational institution under the authority of the Ministère de l’Éducation, du Loisir et du Sport,

(b)  an educational institution accredited for purposes of subsidies pursuant to section 77 of the Act respecting private education (chapter E-9.1),

(c)  an educational institution appearing on the list established by the Minister of Education, Recreation and Sports under any of subparagraphs 1 to 3 of the first paragraph of section 56 of the Act respecting financial assistance for education expenses (chapter A-13.3), or

(d)  an educational institution operated by a person holding a permit issued, for that educational institution, by the Minister of Education, Recreation and Sports pursuant to section 12 of the Act respecting private education, provided that it offers a vocational education or vocational training program referred to in Chapter I of that Act;

"tax-exempt individual" means a trust one of the capital or income beneficiaries of which is a corporation described in any of paragraphs a to d of the definition of "qualified corporation" in this paragraph, or a person exempt from tax by virtue of Book VIII of this Part.

For the purposes of the definition of "qualified training period" in the first paragraph, job shadowing, introductory training, orientation and professional integration sessions taken by an eligible trainee referred to in subparagraph c of the definition of that expression are deemed to be periods of practical training.

Where the eligible trainee is an individual referred to in paragraph b.1 of the definition of "eligible trainee" in the first paragraph, the following requirements must also be met for the training period served by the eligible trainee to be a qualified training period:

(a)  the training period must, under the education program, be followed by an evaluation prepared by the person responsible for such a program with the recognized educational institution;

(b)  the trainee must be remunerated under conditions that would be at least equivalent to those established under the Act respecting labour standards (chapter N-1.1) if that Act were applicable to the determination of the remuneration paid to the trainee.

1995, c. 1, s. 156; 1995, c. 63, s. 163; 1997, c. 3, s. 60; 1997, c. 14, s. 216; 1997, c. 63, s. 117; O.C. 1677-97; 1997, c. 85, s. 251; 1997, c. 90, s. 14; O.C. 263-98; 1998, c. 16, s. 227; 1999, c. 83, s. 180; 2000, c. 5, s. 254; 2001, c. 44, s. 30; 2001, c. 51, s. 228; 2002, c. 9, s. 54; 2002, c. 40, s. 126; 2004, c. 21, s. 293; 2005, c. 1, s. 229; 2005, c. 28, s. 195; 2006, c. 13, s. 108.

2006-03-01

1029.8.33.2. In this division,

"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 du Haut-Saint-Maurice,

ii.  Municipalité régionale de comté de Mékinac,

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

iv.  Municipalité régionale de comté de La Vallée-de-la-Gatineau, or

v.  Municipalité régionale de comté de Pontiac;

"eligible supervisor" of an eligible taxpayer or qualified partnership, at any particular time in a taxation year or fiscal period, as the case may be, means an individual who, at that time, is an employee of an establishment located in Québec of the eligible taxpayer or qualified partnership, whose contract of employment provides for at least 15 hours of work per week and who, at that particular time, is not

(a)  an employee in respect of whom it may reasonably be considered that one of the purposes for which the employee works for the eligible taxpayer or the qualified partnership would be to allow, but for this paragraph, the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership to be deemed to have paid, in respect of the employee, an amount to the Minister under section 1029.8.33.6 or 1029.8.33.7; or

(b)  an employee in respect of whom it may reasonably be considered that the conditions of employment with the eligible taxpayer or qualified partnership have been changed mainly to allow, but for this paragraph, the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership to be deemed to have paid an amount to the Minister under section 1029.8.33.6 or 1029.8.33.7, as the case may be, in respect of the employee, or to increase an amount that the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership would be deemed, but for this paragraph, to have paid to the Minister under either of those sections in respect of the employee;

"eligible taxpayer", for a taxation year, means a taxpayer who carries on business in Québec and has an establishment in Québec in the year and who is an individual, other than a tax-exempt individual, or a qualified corporation;

"eligible trainee" of an eligible taxpayer or qualified partnership at any particular time in a taxation year or fiscal period, as the case may be, means an individual who, at that time, is serving a training period in an establishment located in Québec of the eligible taxpayer or qualified partnership and who is

(a)  an apprentice, within the meaning of the Act respecting manpower vocational training and qualification (chapter F-5), enrolled in the workplace apprenticeship program administered by the Minister of Employment and Social Solidarity and established under section 29.1 of that Act, or

(a.1)  an individual who is enrolled in the apprenticeship scheme established under Chapter III.1 of the Act to foster the development of manpower training (chapter D-7.1) and administered by the Minister of Employment and Social Solidarity, or

(b)  an individual who is enrolled as a full-time student in an education program at the secondary level offered by a recognized educational institution, which provides for one or more training periods totalling at least 140 hours during the course of the program, or

(b.1)  an individual who is enrolled as a full-time student in an education program at the college level, or at the university level if the individual is enrolled in an undergraduate, Master’s or Doctoral program, offered by a recognized educational institution, which provides for one or more training periods totalling at least 140 hours during the course of the program, or

(c)  an individual who is enrolled as a full-time student in a prescribed program which is offered by a recognized educational institution and which provides for one or more training periods totalling at least 140 hours during the course of the program;

"qualified corporation", for a taxation year, means a corporation that, in the year, has an establishment in Québec and carries on a qualified business in Québec, but does not include

(a)  a corporation that is exempt from tax for the year under Book VIII, other than an insurer contemplated in paragraph k of section 998 not so exempt from tax on the totality of its taxable income for the year by reason of section 999.0.1,

(b)  a corporation that would be exempt from tax for the year under section 985 but for section 192,

(c)  (paragraph repealed), or

(d)  (paragraph repealed);

"qualified expenditure" made by an eligible taxpayer in a taxation year or by a qualified partnership in a fiscal period means an expenditure, provided it is reasonable in the circumstances, incurred by the taxpayer in the taxation year or by the partnership in the fiscal period, as the case may be, in respect of an eligible trainee, within the framework of a qualified training period, that is related to a business carried on by the taxpayer or partnership in Québec, and that corresponds to the amount determined under section 1029.8.33.3 in respect of the eligible trainee for a week completed in the taxation year or fiscal period, as the case may be;

"qualified partnership", for a fiscal period, means a partnership that carries on business in Québec and has an establishment in Québec in the fiscal period and that, if it were a corporation, would be a qualified corporation for that fiscal period;

"qualified training period" means, subject to the third paragraph, a period of practical training served by an eligible trainee of an eligible taxpayer or qualified partnership under the supervision

(a)  if the training period is served with an eligible taxpayer who is an individual other than a trust, of the individual or of an eligible supervisor of the individual,

(b)  if the training period is served with a qualified partnership, of an individual, other than a trust, who is a member of the partnership, or of an eligible supervisor of the partnership, or

(c)  if the training period is served with an eligible taxpayer other than an eligible taxpayer referred to in paragraph a, of an eligible supervisor of the taxpayer;

"recognized educational institution", at any particular time, means an educational institution which, at that time, is

(a)  a secondary-level or college-level educational institution under the authority of the Ministère de l’Éducation, du Loisir et du Sport,

(b)  an educational institution accredited for purposes of subsidies pursuant to section 77 of the Act respecting private education (chapter E-9.1),

(c)  an educational institution appearing on the list established by the Minister of Education, Recreation and Sports under any of subparagraphs 1 to 3 of the first paragraph of section 56 of the Act respecting financial assistance for education expenses (chapter A-13.3), or

(d)  an educational institution operated by a person holding a permit issued, for that educational institution, by the Minister of Education, Recreation and Sports pursuant to section 12 of the Act respecting private education, provided that it offers a vocational education or vocational training program referred to in Chapter I of that Act;

"tax-exempt individual" means a trust one of the capital or income beneficiaries of which is a corporation described in any of paragraphs a to d of the definition of "qualified corporation" in this paragraph, or a person exempt from tax by virtue of Book VIII of this Part.

For the purposes of the definition of "qualified training period" in the first paragraph, job shadowing, introductory training, orientation and professional integration sessions taken by an eligible trainee referred to in subparagraph c of the definition of that expression are deemed to be periods of practical training.

Where the eligible trainee is an individual referred to in paragraph b.1 of the definition of "eligible trainee" in the first paragraph, the following requirements must also be met for the training period served by the eligible trainee to be a qualified training period:

(a)  the training period must, under the education program, be followed by an evaluation prepared by the person responsible for such a program with the recognized educational institution;

(b)  the trainee must be remunerated under conditions that would be at least equivalent to those established under the Act respecting labour standards (chapter N-1.1) if that Act were applicable to the determination of the remuneration paid to the trainee.

1995, c. 1, s. 156; 1995, c. 63, s. 163; 1997, c. 3, s. 60; 1997, c. 14, s. 216; 1997, c. 63, s. 117; O.C. 1677-97; 1997, c. 85, s. 251; 1997, c. 90, s. 14; O.C. 263-98; 1998, c. 16, s. 227; 1999, c. 83, s. 180; 2000, c. 5, s. 254; 2001, c. 44, s. 30; 2001, c. 51, s. 228; 2002, c. 9, s. 54; 2002, c. 40, s. 126; 2004, c. 21, s. 293; 2005, c. 1, s. 229; 2005, c. 28, s. 195.