I-3 - Taxation Act

Section 1029.8.33.10 Disposition versions

2007-06-08

1029.8.33.10. An eligible taxpayer may be deemed to have paid to the Minister, for a taxation year, an amount under section 1029.8.33.6 or 1029.8.33.7 relating to a qualified expenditure or to his share of the amount of such an expenditure incurred in respect of a qualified training period of the eligible taxpayer or qualified partnership of which he is a member, only if not later than six months after the end of the qualified training period or within a longer period considered by the Minister to be reasonable,

(a)  where the qualified training period is served by one or more eligible trainees referred to in paragraph a of the definition of “eligible trainee” in the first paragraph of section 1029.8.33.2, the Minister of Employment and Social Solidarity or, as the case may be, the Kativik Regional Government established by the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1), issues to the eligible taxpayer or qualified partnership, as the case may be, a certificate certifying that the qualified training period is within the framework of the workplace apprenticeship program referred to in that paragraph a;

(b)  where the qualified training period is served by one or more eligible trainees referred to in any of paragraphs b to c of the definition of “eligible trainee” in the first paragraph of section 1029.8.33.2, the recognized educational institution offering the education program within the framework of which the qualified training period is served issues to the eligible taxpayer or qualified partnership, as the case may be, a certificate in prescribed form containing the prescribed information;

(b.1)  (subparagraph repealed);

(c)  (subparagraph repealed).

1995, c. 1, s. 156; 1995, c. 63, s. 172; 1997, c. 3, s. 71; 1997, c. 14, s. 218; 1997, c. 63, s. 118; 1997, c. 85, s. 252; 1999, c. 83, s. 185; 2000, c. 39, s. 136; 2002, c. 40, s. 130; 2006, c. 13, s. 111; 2006, c. 36, s. 122; 2007, c. 3, s. 62.

2006-12-06

1029.8.33.10. An eligible taxpayer may be deemed to have paid to the Minister, for a taxation year, an amount under section 1029.8.33.6 or 1029.8.33.7 relating to a qualified expenditure or to his share of the amount of such an expenditure incurred in respect of a qualified training period of the eligible taxpayer or qualified partnership of which he is a member, only if not later than six months after the end of the qualified training period or within a longer period considered by the Minister to be reasonable,

(a)  where the qualified training period is served by one or more eligible trainees referred to in paragraph a or a.1 of the definition of “eligible trainee” in the first paragraph of section 1029.8.33.2, the Minister of Employment and Social Solidarity or, as the case may be, the Kativik Regional Government established by the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1), issues to the eligible taxpayer or qualified partnership, as the case may be, a certificate certifying that the qualified training period is within the framework of the workplace apprenticeship program or the apprenticeship scheme referred to in those paragraphs a and a.1;

(b)  where the qualified training period is served by one or more eligible trainees referred to in any of paragraphs b to c of the definition of “eligible trainee” in the first paragraph of section 1029.8.33.2, the recognized educational institution offering the education program within the framework of which the qualified training period is served issues to the eligible taxpayer or qualified partnership, as the case may be, a certificate in prescribed form containing the prescribed information.

The certificate described in subparagraphs a to c of the first paragraph shall also contain the following information:

(a)  the name of the eligible taxpayer or qualified partnership, as the case may be;

(b)  the place where the training period is served;

(c)  the dates of the beginning and end of the training period; and

(d)  identification of the trainee and the supervisors who carried out the supervision of the trainee within the framework of the training period.

1995, c. 1, s. 156; 1995, c. 63, s. 172; 1997, c. 3, s. 71; 1997, c. 14, s. 218; 1997, c. 63, s. 118; O.C. 1677-97; 1997, c. 85, s. 252; 1999, c. 83, s. 185; 2000, c. 39, s. 136; 2002, c. 40, s. 130; 2006, c. 13, s. 111; 2006, c. 36, s. 122.

2006-06-13

1029.8.33.10. An eligible taxpayer may be deemed to have paid to the Minister, for a taxation year, an amount under section 1029.8.33.6 or 1029.8.33.7 relating to a qualified expenditure or to his share of the amount of such an expenditure incurred in respect of a qualified training period of the eligible taxpayer or qualified partnership of which he is a member, only if not later than six months after the end of the qualified training period or within a longer period considered by the Minister to be reasonable,

(a)  where the qualified training period is served by one or more eligible trainees referred to in paragraph a or a.1 of the definition of “eligible trainee” in the first paragraph of section 1029.8.33.2, the Minister of Employment and Social Solidarity or, as the case may be, the Kativik Regional Government established by the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1), issues to the eligible taxpayer or qualified partnership, as the case may be, a certificate certifying that the qualified training period is within the framework of the workplace apprenticeship program or the apprenticeship scheme referred to in those paragraphs a and a.1;

(b)  where the qualified training period is served by one or more eligible trainees referred to in paragraph b or b.1 of the definition of "eligible trainee" in the first paragraph of section 1029.8.33.2, the recognized educational institution offering the education program within the framework of which the qualified training period is served issues to the eligible taxpayer or qualified partnership, as the case may be, in prescribed form, a certificate

i.  certifying that the training period is practical training constituting part of a secondary-level, college-level or university-level vocational or technical education program, in the case of an undergraduate, Master’s or Doctoral program, in respect of which a diploma, certificate or other official attestation is issued, which provides for one or more practical training periods totalling more than 140 hours,

ii.  certifying that the trainees are enrolled as full-time students in the program described in subparagraph i, and

iii.  stating that the number of hours per week of supervision it requires for the training period, distinguishing, where more than one eligible trainee is serving the training period, the number of hours of individual supervision from the number of hours of simultaneous supervision of each of the trainees;

(b.1)  where the qualified training period is served by one or more eligible trainees referred to in paragraph b.1 of the definition of "eligible trainee" in the first paragraph of section 1029.8.33.2, the certificate shall also certify that each training period is followed by an evaluation prepared by the person responsible for the education program, within the framework of which the training period is served, with the recognized educational institution; and

(c)  where the qualified training period is served by one or more eligible trainees referred to in paragraph c of the definition of "eligible trainee" in the first paragraph of section 1029.8.33.2, the recognized educational institution offering the education program within the framework of which the qualified training period is served issues to the eligible taxpayer or qualified partnership, as the case may be, in prescribed form, a certificate

i.  certifying that the training period is served within the framework of a prescribed program referred to in paragraph c of that definition and in respect of which an official attestation is issued, which provides for one or more practical training periods totalling more than 140 hours,

ii.  certifying that the trainees are enrolled as full-time students in the program described in subparagraph i, and

iii.  stating the number of hours per week of supervision it requires for the training period, distinguishing, where more than one eligible trainee is serving the training period, the number of hours of individual supervision from the number of hours of simultaneous supervision of each of the trainees.

The certificate described in subparagraphs a to c of the first paragraph shall also contain the following information:

(a)  the name of the eligible taxpayer or qualified partnership, as the case may be;

(b)  the place where the training period is served;

(c)  the dates of the beginning and end of the training period; and

(d)  identification of the trainee and the supervisors who carried out the supervision of the trainee within the framework of the training period.

1995, c. 1, s. 156; 1995, c. 63, s. 172; 1997, c. 3, s. 71; 1997, c. 14, s. 218; 1997, c. 63, s. 118; O.C. 1677-97; 1997, c. 85, s. 252; 1999, c. 83, s. 185; 2000, c. 39, s. 136; 2002, c. 40, s. 130; 2006, c. 13, s. 111.

2006-03-01

1029.8.33.10. An eligible taxpayer may be deemed to have paid to the Minister, for a taxation year, an amount under section 1029.8.33.6 or 1029.8.33.7 relating to a qualified expenditure or to his share of the amount of such an expenditure incurred in respect of a qualified training period of the eligible taxpayer or qualified partnership of which he is a member, only if not later than six months after the end of the qualified training period or within a longer period considered by the Minister to be reasonable,

(a)  where the qualified training period is served by one or more eligible trainees referred to in paragraph a or a.1 of the definition of "eligible trainee" in the first paragraph of section 1029.8.33.2, the Minister of Employment and Solidarity issues to the eligible taxpayer or qualified partnership, as the case may be, a certificate certifying that the qualified training period is within the framework of the workplace apprenticeship program or the apprenticeship scheme, as the case may be, administered by the Minister;

(b)  where the qualified training period is served by one or more eligible trainees referred to in paragraph b or b.1 of the definition of "eligible trainee" in the first paragraph of section 1029.8.33.2, the recognized educational institution offering the education program within the framework of which the qualified training period is served issues to the eligible taxpayer or qualified partnership, as the case may be, in prescribed form, a certificate

i.  certifying that the training period is practical training constituting part of a secondary-level, college-level or university-level vocational or technical education program, in the case of an undergraduate, Master’s or Doctoral program, in respect of which a diploma, certificate or other official attestation is issued, which provides for one or more practical training periods totalling more than 140 hours,

ii.  certifying that the trainees are enrolled as full-time students in the program described in subparagraph i, and

iii.  stating that the number of hours per week of supervision it requires for the training period, distinguishing, where more than one eligible trainee is serving the training period, the number of hours of individual supervision from the number of hours of simultaneous supervision of each of the trainees;

(b.1)  where the qualified training period is served by one or more eligible trainees referred to in paragraph b.1 of the definition of "eligible trainee" in the first paragraph of section 1029.8.33.2, the certificate shall also certify that each training period is followed by an evaluation prepared by the person responsible for the education program, within the framework of which the training period is served, with the recognized educational institution; and

(c)  where the qualified training period is served by one or more eligible trainees referred to in paragraph c of the definition of "eligible trainee" in the first paragraph of section 1029.8.33.2, the recognized educational institution offering the education program within the framework of which the qualified training period is served issues to the eligible taxpayer or qualified partnership, as the case may be, in prescribed form, a certificate

i.  certifying that the training period is served within the framework of a prescribed program referred to in paragraph c of that definition and in respect of which an official attestation is issued, which provides for one or more practical training periods totalling more than 140 hours,

ii.  certifying that the trainees are enrolled as full-time students in the program described in subparagraph i, and

iii.  stating the number of hours per week of supervision it requires for the training period, distinguishing, where more than one eligible trainee is serving the training period, the number of hours of individual supervision from the number of hours of simultaneous supervision of each of the trainees.

The certificate described in subparagraphs a to c of the first paragraph shall also contain the following information:

(a)  the name of the eligible taxpayer or qualified partnership, as the case may be;

(b)  the place where the training period is served;

(c)  the dates of the beginning and end of the training period; and

(d)  identification of the trainee and the supervisors who carried out the supervision of the trainee within the framework of the training period.

1995, c. 1, s. 156; 1995, c. 63, s. 172; 1997, c. 3, s. 71; 1997, c. 14, s. 218; 1997, c. 63, s. 118; O.C. 1677-97; 1997, c. 85, s. 252; 1999, c. 83, s. 185; 2000, c. 39, s. 136; 2002, c. 40, s. 130.