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.