D-8.3, r. 3 - Regulation respecting eligible training expenditures

Section 1 Disposition versions

2012-09-01

1. For the purposes of the Act to promote workforce skills development and recognition (chapter D-8.3), the following training expenditures are eligible expenditures, in accordance with the conditions set forth in section 5 of the Act:

(1)  the cost of training incurred by an employer for one of his employees and paid to a recognized educational institution within the meaning of section 7 of the Act, a training body, including a non-profit organization a multi-employer training service, or an instructor accredited by the Minister of Employment and Social Solidarity in accordance with the Act;

(2)  the refund by an employer of training expenses assumed by one of his employees and paid to a recognized educational institution, a training body, including a non-profit organization, or an accredited instructor;

(3)  the expenditures described in subparagraph 1 or 2 when made to an educational institution that is not recognized, a training body, including a non-profit organization, or an instructor not accredited by the Minister, provided that such expenditures fulfil the conditions set forth in subparagraph 4 of the first paragraph of section 6 of the Act;

(4)  the salary or wages of an employee who gives training to the personnel of his employer within the framework of an activity organized by a training service accredited by the Minister in accordance with the Act;

(4.1)  the wages of an employee who provides the personnel of other employers with training during an activity organized by a multi-employer training service accredited by the Minister in accordance with the Act;

(5)  the salary or wages of an employee who gives to the personnel of his employer training that fulfils the conditions set forth in subparagraph 4 of the first paragraph of section 6 of the Act;

(6)  the cost incurred by an employer, including a reimbursement to one of its employees, for an employee’s participation in training organized by a professional order governed by the Professional Code (chapter C-26) where the employee is a member of that order;

(7)  the salary or wages of an employee for the period during which the employee is in training, including part-time training leave, provided that training is given in accordance with subparagraphs 1 to 4 of the first paragraph of section 6 of the Act and, for on-the-job training and individual learning activities by means of information technologies, provided that the learning of the tasks or skills covered by the training has a specific duration set under a training plan and provided that, in the course of those activities, the participant can be supervised or can interact with the organizer for the duration of the learning;

(8)  the additional salary or wages paid by an employer to replace an employee in training for the portion in excess of the employee’s salary or wages;

(9)  the salary or wages of an employee on paid training leave for a return to full-time studies in a recognized educational institution or the salary or wages of the employee of a recognized educational institution or an institute affiliated to such an institution who is on leave for purposes of research or refresher training;

(10)  the salary or wages of an employee loaned to an educational institution recognized for training purposes, as well as the time spent by a representative of the employer or of the workers on a joint training committee;

(11)  expenses incurred for pedagogical support within the framework of a contract entered into by an employer and a recognized educational institution, a training body, including a non-profit organization, or an instructor accredited for that purpose by the Minister;

(12)  the salary or wages and the expenses incurred by an employer for the development of a comprehensive or specialized training plan or a human resources development plan, including the wages and the expenses incurred for determining the employees’ needs, for identifying training lacking and for assessing and recognizing their experience and skills;

(13)  the salary or wages and the expenses incurred by an employer for developing or adapting training or a workplace skills development strategy in accordance with the workforce skills development and recognition framework, as well as for assessing the training or strategy, including its impact;

(14)  the salary or wages and the expenses incurred by an employer for the preparation of training periods or apprenticeships, as well as the expenses for training the supervisor for a trainee, the guide for a teacher undergoing refresher training in the workplace or the person supervising a learner pursuant to subparagraph 3 of the third paragraph of section 25.6 of the Act;

(15)  the salary or wages of a trainee, the supervisor for a trainee, the guide for a teacher undergoing refresher training in the workplace, a learner and the person supervising the learner pursuant to subparagraph 3 of the third paragraph of section 25.6 of the Act, for the time devoted exclusively to supervision, support and guidance activities;

(16)  travel, lodging, meal and day care expenses paid by the employer in accordance with his policy or scales, for each participant in training, in an apprenticeship or in a training session that constitutes an eligible expenditure and, where applicable, the expenses of the employee in charge of the training and the expenses of the supervisor for a trainee, the guide for a teacher undergoing refresher training in the workplace or the person supervising a learner pursuant to subparagraph 3 of the third paragraph of section 25.6 of the Act;

(17)  the salary or wages paid by an employer for creating or translating teaching materials;

(17.1)  the expenses incurred by an employer for creating, translating or leasing teaching materials, the cost of acquiring such materials and the expenses for using information technologies in the proportion that they are used for the purposes of the training referred to in subparagraphs 1 to 4 of the first paragraph of section 6 of the Act;

(18)  leasing expenses incurred by an employer, except where the employer and the lessor do not deal with one another at arm’s length within the meaning of section 18 of the Taxation Act (chapter I-3) for premises or equipment for the time used for training given in accordance with section 6 of the Act;

(19)  (paragraph revoked);

(20)  (paragraph revoked);

(21)  (paragraph revoked);

(22)  (paragraph revoked);

(23)  the wages and expenses incurred by an employer for a training activity offered to an employee within the framework of a workshop, convention or seminar, including living expenses in proportion to the duration of the training and the travelling expenses, provided that the cost of that activity is indicated separately under the cost of registration for the event and the employer is able to demonstrate that the activity is in conformity with the objectives of the Act;

(24)  the wages and expenses incurred by an employer for a training activity organized by a professional order for employees who are not members of that order, in accordance with the condition set forth in subparagraph 23; and

(25)  (paragraph revoked);

(26)  the wages and expenses incurred by an employer for the participation of an employee in training organized by an association one of whose goals is the upgrading of its members or the personnel of its members provided such training complies with the purpose of the Act and is provided by an expert in the field.

O.C. 1586-95, s. 1; O.C. 765-97, s. 1; O.C. 58-97, s. 1; O.C. 1060-2007, s. 1.