D-8.3 - Act to promote workforce skills development and recognition

Updated to 28 February 2003

This document has official status.

chapter D-7.1

Act to foster the development of manpower training

CHAPTER I PRELIMINARY PROVISIONS

1. The object of this Act is to improve manpower qualification through increased investment in training and through concerted action between management, unions and community partners and the education sector, and thereby foster employment, manpower adjustment, integration into employment and labour mobility.

1995, c. 43, s. 1.

2. This Act binds the Government, its departments and bodies which are mandataries of the State.

Similarly, this Act binds the National Assembly, any body whose members are appointed by it and any person it designates to perform duties under its jurisdiction.

1995, c. 43, s. 2; 1999, c. 40, s. 104.

CHAPTER II EMPLOYER PARTICIPATION

DIVISION I GENERAL PROVISIONS

3. Every employer whose total payroll for a calendar year exceeds the amount fixed by regulation of the Government is required to participate for that year in the development of manpower training by allotting an amount representing at least 1 % of his total payroll to eligible training expenditures.

1995, c. 43, s. 3.

4. The total payroll is calculated in accordance with the schedule.

Salary or wages relating to enterprises exempted from participating in the development of manpower training by the regulations of the Commission des partenaires du marché du travail are not included in the calculation of the total payroll.

1995, c. 43, s. 4; 1997, c. 63, s. 69.

5. Eligible training expenditures are determined in accordance with the regulations made by the Commission.

Eligible training expenditures are expenditures incurred by the employer for the benefit of his personnel, including apprentices, and may also be incurred for the benefit of trainees or teachers undergoing refresher training in the workplace.

Eligible training expenditures may be in the form of support for training or the implementation of a training plan referred to in section 8, in particular the supply of personnel or equipment or the granting of training leave.

1995, c. 43, s. 5; 1997, c. 63, s. 70.

6. Expenditures incurred for the benefit of personnel may involve, in particular,

(1)  training given by a recognized educational institution;

(2)  training given by a training body, including a non-profit organization, or by a training service or instructor accredited by the Minister of Employment and Social Solidarity and, where required, for which accreditation has been granted;

(3)  training organized by a professional order governed by the Professional Code (chapter C-26);

(4)  transferable or qualifying training given within the scope of a training plan established by an enterprise, a government department or a public body after consultation with a committee formed within the enterprise, government department or body and whose composition is consistent with the rules determined by regulation of the Commission, if any;

(5)  the drawing up of the plan referred to in subparagraph 4 and the assessment of personnel training needs.

For the purposes of subparagraph 4 of the first paragraph, the National Assembly and any person it designates to perform duties under its jurisdiction are held to be public bodies.

1995, c. 43, s. 6; 1997, c. 63, s. 71; 2001, c. 44, s. 30.

7. Recognized educational institutions are

(1)  the schools, vocational training centres and adult education centres of the school boards and those of the Comité de gestion de la taxe scolaire de l’île de Montréal as well as the school boards;

(2)  the general and vocational colleges;

(3)  the institutions governed by the Act respecting private education (chapter E‐9.1), in relation to educational services for which a permit issued under that Act is required;

(4)  the university level educational institutions and the bodies for which authorization to grant degrees, diplomas, certificates or other attestations of university studies in relation to the university education programs they offer is conferred by statute;

(5)  the Conservatoire de musique et d’art dramatique du Québec;

(6)  the Institut de tourisme et d’hôtellerie du Québec and the other institutions maintained by law by a government department or a body that is a mandatary of the State;

(7)  the institutions whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M‐25.1.1);

(8)  the other institutions mentioned in the lists established by the Minister of Education under subparagraphs 1 to 3 of the first paragraph of section 56 of the Act respecting financial assistance for education expenses (chapter A‐13.3), in relation to the study programs recognized by the Minister for the purposes of eligibility for financial assistance.

1995, c. 43, s. 7; 1996, c. 21, s. 70; 1997, c. 90, s. 14; 1997, c. 96, s. 166; 1999, c. 40, s. 104; 2002, c. 75, s. 33.

8. Payments made by an employer to a sectorial or regional association, a joint committee, a community organization or another body constituted as a legal person and recognized by the Minister for the purposes of the implementation of a training plan accredited by the Minister are eligible as expenditures incurred for the benefit of personnel, on the conditions fixed by regulation of the Commission.

1995, c. 43, s. 8; 1997, c. 20, s. 1; 1997, c. 63, s. 72.

9. All expenditures incurred in relation to the implementation of a training plan that is the subject of an agreement between the employer and an association or union certified under an Act to represent employees or a group of employees are eligible training expenditures.

1995, c. 43, s. 9.

10. Expenditures incurred to acquire equipment and expenditures incurred to acquire, build or organize premises are eligible, to the extent of the annual depreciation cost calculated in accordance with the regulations of the Commission, if the equipment and the premises are devoted exclusively to the training of personnel, including apprentices, or trainees, or to the implementation of a plan referred to in section 8.

Expenditures incurred to acquire equipment and expenditures incurred to acquire, build or organize premises may also be eligible, in the cases and to the extent determined by the regulations of the Commission, where the equipment or premises are not devoted exclusively to such a purpose.

1995, c. 43, s. 10; 1997, c. 63, s. 73.

11. Where the total of an employer’s eligible training expenditures applicable to a year is greater than the amount of his minimum participation fixed pursuant to section 3 for that year, the excess amount is carried forward to the following year and becomes eligible training expenditures for that following year.

Where the business of an employer is transferred in a year to another employer following a winding-up to which Chapter VII of Title IX of Book III of Part I of the Taxation Act (chapter I-3) applies, the excess amount of the former employer is deemed to be eligible training expenditures of the latter employer for the year.

Training expenditures incurred by an employer in the year preceding the year in which he becomes subject to Division I, and that would have been eligible had he been subject to this Act, are carried forward to the following year and become eligible training expenditures for that year.

1995, c. 43, s. 11; 1997, c. 20, s. 2.

12. Contributions paid in a year by an employer in the construction industry to a training fund administered by the Commission de la construction du Québec pursuant to the Act respecting labour relations, vocational training and manpower management in the construction industry (chapter R-20) are included in the calculation of the employer’s participation in the development of manpower training for that year, on the condition that the Commission de la construction du Québec attest that the outlays for the training activities were made out of the Fund in that same year.

For that purpose and on that condition, the contributions are considered to be eligible training expenditures.

1995, c. 43, s. 12; 1997, c. 63, s. 74.

13. An employer subject to the provisions of this division may, in a note to his financial statements, indicate the extent to which his resources were devoted to training.

1995, c. 43, s. 13.

DIVISION II SUPPLETIVE PROVISIONS

14. An employer subject to the provisions of Division I whose total eligible training expenditures applicable to a year are less than the amount of the minimum participation fixed pursuant to section 3 for that year is required to pay into the Fonds national de formation de la main-d’oeuvre established under Chapter III a contribution equal to the difference between those amounts.

1995, c. 43, s. 14.

15. The contribution to the Fund in respect of a year must be paid to the Minister of Revenue on or before the day on which the employer is required to file the return provided for in Title XXVII of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r. 1) in respect of the payments to be made under section 1015 of the Taxation Act (chapter I-3) in relation to the salary or wages for that year.

1995, c. 43, s. 15.

16. An employer subject to the provisions of Division I must file each year on the prescribed form a return in respect of the total payroll on which his minimum participation in the development of manpower training must be calculated and in respect of his eligible training expenditures.

Title XXVII of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r. 1), with the necessary modifications, applies to the return.

1995, c. 43, s. 16; 1995, c. 63, s. 547.

17. The Minister of Revenue may consult the Minister on the eligibility of any training expenditure.

1995, c. 43, s. 17; 1997, c. 63, s. 75.

18. The Minister of Revenue shall, each year, remit to the Minister the sums he is required to collect as the contribution referred to in section 14, after deduction of agreed collection costs; the Minister shall pay the sums into the Fund.

1995, c. 43, s. 18; 1997, c. 63, s. 76.

19. This division constitutes a fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).

1995, c. 43, s. 19.

DIVISION III REGULATION AND CERTIFICATES

20. The Commission des partenaires du marché du travail may make regulations to

(1)  define, within the meaning of this chapter, eligible training expenditures, and provide for exclusions, limits or deductions;

(2)  establish rules for the calculation and substantiation of eligible training expenditures applicable to a year, including the expenditures referred to in section 9, where applicable;

(3)  exempt classes of employers or enterprises from the application of this chapter or any part thereof on such conditions as may be prescribed therein;

(4)  determine standards of ethics and professional conduct to apply to accredited or recognized persons or bodies.

The content of the regulations may vary according to the class of employer, enterprise or expenditure.

1995, c. 43, s. 20; 1997, c. 20, s. 3; 1997, c. 63, s. 77.

21. A regulation made pursuant to subparagraph 1 of the first paragraph of section 20 may, in particular,

(1)  subject, where expedient, the eligibility of training expenditures for the benefit of apprentices or involving activities other than those listed in section 6 to accreditation or recognition by the Minister of instruction, training, plans, programs, training instructors or bodies;

(2)  set out the principles, criteria or factors taken into account by the Minister for the purpose of granting accreditation or recognition referred to in Division I or in the regulations made pursuant to paragraph 1 of this section or the conditions to be fulfilled for that purpose and, where expedient, determine the fees payable and the period for which the accreditation or recognition is valid;

(3)  determine the conditions to be fulfilled by accredited or recognized persons or bodies including the documents and information to be sent to the Minister, related inspections and the conditions on which accreditation or recognition may be renewed, suspended or revoked;

(4)  determine, where applicable, rules pertaining to the composition of a committee referred to in subparagraph 4 of the first paragraph of section 6 and to the designation of its members;

(5)  determine the information to be sent by an employer to the Minister concerning eligible training expenditures incurred by the employer, and the manner in which the information is to be sent.

1995, c. 43, s. 21; 1997, c. 20, s. 4; 1997, c. 63, s. 78.

21.1. A regulation made pursuant to subparagraph 4 of the first paragraph of section 20 may

(1)  regulate or prohibit certain practices pertaining to the professional conduct of accredited or recognized persons or bodies;

(2)  establish the procedure governing examinations of and inquiries into conduct that may be in contravention of this Act and the regulations and determine the appropriate penalties.

1997, c. 20, s. 5.

22. The regulations of the Commission made pursuant to section 20 require the approval of the Government. Before recommending the approval of a regulation made under subparagraphs 1 to 3 of the first paragraph of section 20, the Minister of Employment and Social Solidarity shall obtain the opinion of the Minister of Revenue which he shall attach to his recommendation, unless the regulation deals solely with matters referred to in section 21.

1995, c. 43, s. 22; 1996, c. 29, s. 39; 1997, c. 20, s. 6; 1997, c. 63, s. 79; 2001, c. 44, s. 30.

22.1. (Repealed).

1997, c. 20, s. 7; 1997, c. 63, s. 80.

23. The Minister shall issue, at the request of an employer and on payment of the fees prescribed by regulation of the Commission, a certificate attesting that a proposed initiative, action or activity may be eligible as a training expenditure.

1995, c. 43, s. 23; 1997, c. 63, s. 81.

DIVISION III.1 PROCEEDINGS RELATING TO ACCREDITATION AND RECOGNITION

1997, c. 20, s. 8; 1997, c. 63, s. 82.

23.1. Any refusal, suspension or revocation of accreditation or recognition may be contested before the Administrative Tribunal of Québec within 30 days of notification of the decision.

1997, c. 20, s. 8.

23.2. (Repealed).

1997, c. 20, s. 8; 1997, c. 63, s. 83.

DIVISION IV ANNUAL REPORT

24. In the annual report to be produced by the Minister under section 15 of the Act respecting the Ministère de l’Emploi et de la Solidarité sociale and establishing the Commission des partenaires du marché du travail (chapter M-15.001), the Minister shall report on the participation of employers in the development of manpower training for the preceding year.

1995, c. 43, s. 24; 1996, c. 29, s. 40; 1997, c. 63, s. 84; 2001, c. 44, s. 30.

25. (Repealed).

1995, c. 43, s. 25; 1997, c. 63, s. 85.

CHAPTER III FONDS NATIONAL DE FORMATION DE LA MAIN-D’OEUVRE

DIVISION I ESTABLISHMENT

26. The “Fonds national de formation de la main-d’oeuvre”, hereinafter referred to as “the Fund”, is established for the promotion and financial or technical support of manpower training and related measures and initiatives meeting the priority orientations and criteria for action defined by the asset allocation plan established under section 30 to promote the achievement of the object of this Act.

1995, c. 43, s. 26.

27. The Fund consists of

(1)  the sums remitted by the Minister of Revenue as employer contributions and the interest accrued thereon;

(2)  the sums paid into the Fund by the Minister of Finance pursuant to sections 36 and 37;

(3)  the revenue from the costs and fees collected pursuant to Chapter II.

1995, c. 43, s. 27; 1997, c. 63, s. 86.

28. The sums required for the preparation and dissemination of information pertaining to Chapters II and III of this Act, for the remuneration of the persons assigned by the Minister of Employment and Social Solidarity to the carrying out of those chapters and for the payment of expenses related to their social benefits and other conditions of employment shall be taken out of the Fund.

The consideration that may be paid to a body to cover administrative expenses incurred to implement any part of the asset allocation plan shall also be taken out of the Fund.

The Commission may by by-law determine the maximum amount that may be taken out of the Fund for such purposes.

1995, c. 43, s. 28; 1997, c. 20, s. 9; 1997, c. 63, s. 87; 2001, c. 44, s. 30.

DIVISION II ADMINISTRATION

29. The Minister is responsible for the administration of the Fund and may take any measure to allocate the assets of the Fund.

The assets of the Fund shall be held in the name of the Minister and shall not be mingled with those of the State.

1995, c. 43, s. 29; 1997, c. 63, s. 88.

30. The Commission shall, each year, submit a plan for the allocation of the assets of the Fund to the Minister, on the date he determines.

The asset allocation plan must be drawn up in the form determined by the minister and contain any information he indicates.

The asset allocation plan requires the approval of the minister.

1995, c. 43, s. 30; 1996, c. 29, s. 41; 1997, c. 63, s. 89.

31. The regional councils of labour market partners established under section 37 of the Act respecting the Ministère de l’Emploi et de la Solidarité sociale and establishing the Commission des partenaires du marché du travail (chapter M-15.001) are responsible for advising the Commission on any question relating to the asset allocation plan, in particular with respect to the adaptation of the plan to the needs of their regions.

1995, c. 43, s. 31; 1997, c. 63, s. 90; 2001, c. 44, s. 30.

32. The Minister may, on the conditions he determines, entrust any employers’ association or other body accredited by him for that purpose with the implementation of any part of the asset allocation plan.

1995, c. 43, s. 32; 1997, c. 63, s. 91.

33. The Minister or a body referred to in section 32 may, within the scope of the asset allocation plan and the programs referred to in section 34, and on the conditions he or it determines, grant financial support to manpower training by means of subsidies.

1995, c. 43, s. 33; 1997, c. 63, s. 92.

34. The Commission may establish subsidy programs which must set out the eligibility criteria for and the scales and limits of subsidies and the terms and conditions on which a subsidy may be granted.

The scales and limits of the subsidies require the approval of the Minister.

1995, c. 43, s. 34; 1997, c. 63, s. 93.

DIVISION III FINANCIAL PROVISIONS AND REPORTS

35. The Minister may invest any sum paid into the Fund in the manner determined by regulation of the Commission.

Such a regulation requires the approval of the Government.

1995, c. 43, s. 35; 1997, c. 63, s. 94.

36. As the administrator of the Fund, the Minister may borrow from the Minister of Finance sums taken out of the financing fund established at the Ministère des Finances under the Act respecting the Ministère des Finances (chapter M‐24.01 ).

1995, c. 43, s. 36; 1997, c. 63, s. 95; 1999, c. 77, s. 42.

37. The Minister of Finance may, with the authorization of the Government and on the conditions it determines, advance to the Fund sums taken out of the Consolidated Revenue Fund.

1995, c. 43, s. 37.

38. The Fund may not make payments or assume obligations the cost of which exceeds, in the same fiscal year, the sums at its disposal for the year in which the payments or obligations are made or assumed.

Nothing in this section shall prevent a commitment for a term of more than one fiscal year.

1995, c. 43, s. 38.

39. (Repealed).

1995, c. 43, s. 39; 1996, c. 29, s. 42; 1997, c. 63, s. 96.

40. The fiscal year of the Fund ends on 31 March.

1995, c. 43, s. 40; 1997, c. 20, s. 10.

41. The Minister shall file, not later than 30 September each year, the financial statements of the Fund and a report on its activities concerning the carrying out of this Act for the preceding fiscal year.

The expenses relating to the carrying out of this Act shall be stated separately in the financial statements.

The report shall state the names of the recipients of subsidies and the amounts granted to each.

1995, c. 43, s. 41; 1996, c. 29, s. 42; 1997, c. 63, s. 97.

42. The Minister shall table the activity report and the financial statements before the National Assembly within 15 days of receiving them or, if the Assembly is not sitting, within 15 days of resumption.

1995, c. 43, s. 42.

43. The competent Committee of the National Assembly shall, each year, examine the financial statements and the report.

1995, c. 43, s. 43; 1997, c. 63, s. 98.

44. The books and accounts of the Fund shall be audited each year by the Auditor General and also whenever ordered by the Government.

The Auditor General’s report shall accompany the activity report and the financial statements of the Fund.

1995, c. 43, s. 44.

CHAPTER III.1 APPRENTICESHIP SCHEME

1997, c. 20, s. 11.

44.1. The Commission shall, by regulation, establish an apprenticeship scheme, responsive to labour market needs, to assist young persons and adults in entering trades or professions.

The scheme shall focus on in-plant training, while maintaining the general education provided by educational institutions.

The scheme shall prepare apprentices to carry on a trade or profession through the acquisition of qualifying, combinable and transferable vocational training, certified by the Minister of Education.

In administering the apprenticeship scheme, the Minister shall solicit and obtain the participation of educational institutions and employers.

1997, c. 20, s. 11; 1997, c. 63, s. 99.

44.2. The Commission is responsible for planning the apprenticeship scheme and shall decide how it is to be applied to a trade or profession, to a sector of economic activity or to a region.

The Minister is responsible for the development, promotion, implementation, follow-up and assessment of the apprenticeship scheme.

The Minister and the Commission shall, to that end, encourage the participation of recognized sector-based manpower committees, parity committees, associations of employees and other associations, councils, committees or commissions in which management, union or social partners are involved.

1997, c. 20, s. 11; 1997, c. 63, s. 100.

44.3. The regulation establishing the apprenticeship scheme may

(1)  determine the general requirements for admission to the apprenticeship;

(2)  determine the general conditions to be fulfilled by and the qualities and skills required of journeymen;

(3)  determine the general conditions governing employer participation, including the conditions to be adhered to where the employees of an employer or a group of such employees are represented by an association or union certified pursuant to an Act for that purpose;

(4)  determine the general responsibilities of employers as regards training in relation to those of educational institutions;

(5)  determine the terms and conditions under which the scheme is to be applied to a trade or profession;

(6)  prescribe the use of an apprenticeship booklet, the content of which shall be determined by the Commission;

(7)  determine the content of the contract of apprenticeship, including the obligations of the employer and the apprentice, and prescribe the form thereof;

(8)  divide the duration of apprenticeship into periods;

(9)  determine, for each apprenticeship period, but only for the in-plant portion, the wage rate of apprentices in relation to the wage paid by the employer to a qualified entry-level employee in the trade or profession concerned or, in the cases provided for in the regulation, in relation to the wage of any other employee;

(10)  provide that the Commission may, by agreement with a recognized sector-based manpower committee or a parity committee, determine, for a specific sector of economic activity, special conditions governing employer participation and special terms and conditions under which the scheme is to be applied to a trade or profession;

(11)  provide that a recognized sector-based manpower committee or a parity committee may, for its sector of economic activity and for each trade or profession, participate in defining the content of the apprenticeship booklet and a journeyman’s handbook, in determining the length of the apprenticeship and the apportionment of the training between educational institutions and enterprises, as well as in determining special conditions for admission to the apprenticeship and special conditions to be fulfilled to act as a journeyman;

(12)  determine any other related or supplementary measure considered necessary to give effect to or facilitate the application of the scheme.

1997, c. 20, s. 11; 1997, c. 63, s. 101.

44.4. A regulation of the Commission under section 44.1 requires the approval of the Government.

1997, c. 20, s. 11; 1997, c. 63, s. 102.

CHAPTER III.2 SECTOR-BASED MANPOWER COMMITTEES

1997, c. 20, s. 11.

44.5. The Commission may recognize any sector-based manpower committee constituted as a legal person and the objects of which include identifying manpower development needs in a sector of economic activity and devising and implementing action plans and training plans to meet those needs.

Only one sector-based manpower committee may be recognized for a sector of economic activity.

1997, c. 20, s. 11; 1997, c. 63, s. 103.

44.6. A recognized sector-based manpower committee may propose to the Commission special conditions governing employer participation as well as special terms and conditions under which the apprenticeship scheme is to be applied in the committee’s sector of economic activity.

The committee shall participate in the implementation, follow-up and assessment of the scheme in its sector.

1997, c. 20, s. 11; 1997, c. 63, s. 104.

CHAPTER IV AMENDING PROVISIONS

EDUCATION ACT

45. (Amendment integrated into c. I-13.3, ss. 255, 255.1).

1995, c. 43, s. 45.

46. (Amendment integrated into c. I-13.3, s. 258).

1995, c. 43, s. 46.

47. (Amendment integrated into c. I-13.3, s. 287).

1995, c. 43, s. 47.

ACT RESPECTING THE MINISTÈRE DU REVENU

48. (Amendment integrated into c. M-31, s. 24.0.1).

1995, c. 43, s. 48.

49. (Amendment integrated into c. M-31, s. 62).

1995, c. 43, s. 49.

50. (Amendment integrated into c. M-31, s. 69.1).

1995, c. 43, s. 50.

51. (Amendment integrated into c. M-31, s. 93.2).

1995, c. 43, s. 51.

ACT RESPECTING LABOUR RELATIONS, VOCATIONAL TRAINING AND MANPOWER MANAGEMENT IN THE CONSTRUCTION INDUSTRY

52. (Amendment integrated into c. R-20, s. 9).

1995, c. 43, s. 52.

53. (Amendment integrated into c. R-20, s. 18.2).

1995, c. 43, s. 53.

54. (Amendment integrated into c. R-20, s. 18.10).

1995, c. 43, s. 54.

55. (Amendment integrated into c. R-20, s. 18.10.1).

1995, c. 43, s. 55.

56. (Amendment integrated into c. R-20, s. 85.1).

1995, c. 43, s. 56.

57. (Amendment integrated into c. R-20, s. 85.4.1).

1995, c. 43, s. 57.

ACT RESPECTING THE SOCIÉTÉ QUÉBÉCOISE DE DÉVELOPPEMENT DE LA MAIN-D’OEUVRE

58. (Amendment integrated into c. S-22.001, s. 12).

1995, c. 43, s. 58.

59. (Amendment integrated into c. S-22.001, s. 21.1).

1995, c. 43, s. 59.

60. (Amendment integrated into c. S-22.001, s. 27).

1995, c. 43, s. 60.

61. (Amendment integrated into c. S-22.001, s. 29).

1995, c. 43, s. 61.

62. (Amendment integrated into c. S-22.001, s. 43).

1995, c. 43, s. 62.

63. (Amendment integrated into c. S-22.001, s. 46.1).

1995, c. 43, s. 63.

CHAPTER V FINAL PROVISIONS

64. Employer participation in manpower training applies from the year 1996.

1995, c. 43, s. 64.

64.1. Contributions paid during each of the years 1995 and 1996 by an employer in the construction industry into the training plan fund established by section 2 of the Decree amending the Construction Decree, made by Order in Council 1883-92 dated 16 December 1992, shall be included in calculating the employer’s contribution toward the development of manpower training for 1996.

The Commission de la construction du Québec shall, not later than the end of the second month of 1997, issue statements for that purpose, showing the contributions paid into the fund during each of the years 1995 and 1996 by employers in the construction industry.

For the purposes of section 11 of this Act, the contributions paid to the fund in the years 1995 and 1996 shall be considered to be eligible training expenditures.

1996, c. 74, s. 53.

64.2. Contributions paid during the year 1997 by an employer in the construction industry into the training plan fund established by section 2 of the Decree amending the Construction Decree, adopted by Order in Council 1883-92 dated 16 December 1992, or into a training fund established by a collective labour agreement in force in a sector of the construction industry, shall be included in the calculation of the employer’s contribution toward the development of manpower training for 1997.

The Commission de la construction du Québec shall issue for that purpose, in the first two months of the year 1998, statements showing the contributions paid into the funds during the year 1997 by employers in the construction industry.

For the purposes of section 11, the contributions paid into the funds during the year 1997 shall be considered to be eligible training expenditures.

1997, c. 74, s. 1.

65. Before 1 January 1996, the Government shall exercise, in the place and stead of the Société, the regulatory powers conferred on it under Chapter II in respect of eligible training expenditures, except the powers under paragraphs 2 and 3 of section 21.

Before recommending that such a regulation be made, the minister designated by the Government shall obtain the opinion of the Minister of Revenue which he shall attach to his recommendation.

Such a regulation is deemed to be a regulation of the Société.

1995, c. 43, s. 65; 1996, c. 29, s. 42.

66. The first examination in parliamentary committee pursuant to section 43 shall be held in respect of the financial statements and activity report for the fiscal year ending in 1998.

1995, c. 43, s. 66; 1997, c. 20, s. 12; 1997, c. 63, s. 105.

67. The Minister of Employment and Social Solidarity is entrusted with the administration of this Act, except Division II of Chapter II, the administration of which shall be the responsibility of the Minister of Revenue.

1995, c. 43, s. 67; 1996, c. 29, s. 42; 1997, c. 63, s. 106; 2001, c. 44, s. 30.

The Minister of Finance exercises the functions of the Minister of Revenue provided for in this Act. Order in Council 1689-2022 dated 26 October 2022, (2022) 154 G.O. 2 (French), 6581.

68. The Minister shall, not later than 22 June 2000 and every five years thereafter, make a report to the Government on the implementation of this Act and on the advisability of maintaining the Act in force or of amending it.

The report shall be tabled before the National Assembly 15 days thereafter or, if the Assembly is not sitting, within 15 days of resumption. The competent Committee of the National Assembly shall examine the report.

1995, c. 43, s. 68.

69. (Omitted).

1995, c. 43, s. 69.

SCHEDULE

(Section 4)

TOTAL PAYROLL

1. The total payroll in respect of a year is the total of the amounts each of which is

(1) the salary or wages that an employer pays, allocates, grants or awards and the salary or wages that the employer is deemed to pay under the second paragraph of section 979.3 and section 1019.7 of the Taxation Act (chapter I-3) to an employee;

(2) the salary or wages he pays to a trustee or custodian in respect of an employee;

(3) the portion referred to in section 43.2 of the Taxation Act of any contribution and the related tax, paid by the employer to the administrator of a multi-employer insurance plan within the meaning of section 43.1 of that Act in respect of an employee, except to the extent that that portion is otherwise covered in this paragraph.

2.In this schedule,

“employee” means an employee within the meaning of section 1 of the Taxation Act who reports for work at an establishment of his employer situated in Québec or to whom a salary or wages, if he is not required to report for work at an establishment of his employer, are paid from such an establishment situated in Québec;

“establishment” includes an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“salary or wages” means the income computed in accordance with Chapters I and II of Title II of Book III of Part I of the Taxation Act, except section 43.3 of that Act and section 58.1 thereof, where it refers to an amount to be included in computing income under sections 979.9 to 979.11 of that Act, and any amount paid by an employer to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of that Act.

3. For the purposes of this schedule, the following rules apply:

(1) an employee who reports for work at an establishment of his employer means

(a) in respect of wages not described in subparagraph b, an employee who reports for work at that establishment for the employee’s regular pay period to which the wages relate, and

(b) in respect of wages that are paid, allocated, granted or awarded as a premium, an increase with retroactive effect or a vacation pay, or that are paid to a trustee or depositary in respect of the employee, that are deemed to be paid under the second paragraph of section 979.3 of the Taxation Act or that do not relate to a regular pay period of the employee, an employee who ordinarily reports for work at that establishment;

(2) where, during a regular pay period of an employee, the employee reports for work at an establishment of his employer situated in Québec and at an establishment of the employer situated outside Québec, the employee is deemed for that period, in respect of wages not described in subparagraph b of paragraph 1,

(a) except where subparagraph b applies, to report for work only at the establishment situated in Québec, and

(b) to report for work only at the establishment situated outside Québec where, during that period, he reports for work mainly at such an establishment of his employer;

(3) where an employee ordinarily reports for work at an establishment of his employer situated in Québec and at an establishment of his employer situated outside Québec, the employee is deemed, in respect of wages described in subparagraph b of paragraph 1, to ordinarily report for work only at the establishment situated in Québec.

4. For the purposes of this schedule, where an employee is not required to report for work at an establishment of his employer and where his salary or wages are not paid from such an establishment situated in Québec, that employee is deemed to report for work at an establishment of his employer situated in Québec for a pay period if, in reference to the place where he mainly reports for work, the employee’s principal place of residence, the place where he mainly performs his duties, the establishment from where the employee is supervised, the nature of the duties performed by the employee or any other similar criterion, it may reasonably be considered that the employee for that pay period is an employee of that establishment.

5. For the purposes of this schedule, where an employee of an establishment, situated elsewhere than in Québec, of an employer supplies a service in Québec to another employer that is not the employer of the employee, or for the benefit of such other employer, an amount that may reasonably be considered to be the salary or wages earned by the employee to supply the service is deemed to be salary or wages paid by the other employer, in the pay period during which payment of the salary or wages is made to the employee, to an employee of the other employer who reports for work at an establishment of that other employer situated in Québec where

(1) at the time the service is supplied, the other employer has an establishment situated in Québec;

(2) the service supplied by the employee

(a) is performed by the employee in the ordinary performance of his duties with his employer,

(b) is supplied to or for the benefit of the other employer in the course of regular and ongoing activities of an enterprise carried on by that other employer, and

(c) is in the nature of the services supplied by employees of employers carrying on the same type of enterprise as the enterprise referred to in subparagraph b; and

(3) the amount is not otherwise included in the total payroll of the other employer determined in accordance with this schedule.

6.Paragraph 5 does not apply in respect of a pay period of any other employer referred to therein if the Minister is of the opinion that a reduction in the contribution payable under this Act by the employers referred to in that paragraph is not one of the objectives or anticipated results arising from the making or maintaining in force of

(1) the agreement pursuant to which the service is supplied by the employee referred to in that paragraph 5 to or for the benefit of the other employer; or

(2) any other agreement affecting the amount of the salaries and wages paid by the other employer in the pay period for the purposes of this schedule and where the Minister considers such agreement to be related to the agreement for the supply of services referred to in subparagraph 1.

1995, c. 43, Schedule; 1995, c. 63, s. 548; 1997, c. 85, s. 17; 2002, c. 9, s. 3.

REPEAL SCHEDULES

In accordance with section 9 of the Act respecting the consolidation of the statutes and regulations (chapter R-3), chapter 43 of the statutes of 1995, in force on 1 March 1996, is repealed, except sections 48 to 51 and 69, effective from the coming into force of chapter D-7.1 of the Revised Statutes.

In accordance with section 9 of the Act respecting the consolidation of the statutes and regulations (chapter R-3), sections 48 to 51 of chapter 43 of the statutes of 1995, in force on 1 March 1997, are repealed effective from the coming into force of the updating to 1 March 1997 of chapter D-7.1 of the Revised Statutes.