I-3 - Taxation Act

Section 1029.8.21.17 Disposition versions

2022-06-08

1029.8.21.17. In this division,

“eligible college centre for the transfer of technology” means a college centre for the transfer of technology that is authorized under the General and Vocational Colleges Act (chapter C-29);

“eligible liaison and transfer centre” means a prescribed liaison and transfer centre;

“eligible liaison and transfer service” means a prescribed liaison and transfer product or service offered as part of a technology or knowledge transfer;

“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;

“qualified expenditure” of a qualified corporation for a taxation year or of a qualified partnership for a fiscal period means an amount incurred by the qualified corporation in the year or by the qualified partnership in the fiscal period, as the case may be, under a contract entered into with an eligible liaison and transfer centre or an eligible college centre for the transfer of technology, that is, to the extent that that amount is paid, the aggregate of

(a)   80% of the fees relating to an eligible liaison and transfer service provided in Québec by the eligible liaison and transfer centre or the eligible college centre for the transfer of technology, as the case may be; and

(b)  attendance fees for training and information activities undertaken in Québec in relation to an eligible liaison and transfer service offered by the eligible liaison and transfer centre or the eligible college centre for the transfer of technology, as the case may be;

“qualified partnership” for a fiscal period means a partnership that, if it were a corporation, would be a qualified corporation for that fiscal period.

For the purposes of the definition of “qualified expenditure” in the first paragraph, the following rules apply:

(a)  only the fees for occasional appreciation training activities, otherwise than as part of a regular training program, may be taken into account as fees for training activities referred to in paragraph b of that definition;

(b)  the aggregate of the expenditures referred to in paragraph a or b of that definition is to be reduced by the aggregate of all amounts each of which is the amount of government assistance or non-government assistance, to the extent that the amount of that assistance is attributable to the expenditure to which it relates, that the corporation or partnership has received, is entitled to receive or may reasonably expect to receive, on or before, in the case of the corporation, the corporation’s filing-due date for the year and, in the case of the partnership, the day that is six months after the end of the fiscal period; and

(c)  no expenditure may be taken into account if it is

i.  a consideration described in the third paragraph of section 1029.7 or 1029.8,

ii.  an expenditure described in paragraph d.1 of section 1029.8.1, or

iii.  a qualified expenditure, within the meaning of the first paragraph of section 1029.8.16.1.1.

For the purposes of the definition of “eligible college centre for the transfer of technology” in the first paragraph, a college centre for the transfer of technology or a research centre affiliated with such a centre that, on 30 June 2016, was an eligible college centre for the transfer of technology under that definition, as it read on that date, is deemed to be, on 1 July 2016, a college centre for the transfer of technology that is authorized under the General and Vocational Colleges Act.

2000, c. 39, s. 135; 2001, c. 51, s. 228; 2001, c. 53, s. 260; 2002, c. 9, s. 51; 2002, c. 40, s. 114; 2003, c. 29, s. 149; 2005, c. 1, s. 224; 2005, c. 23, s. 146; 2011, c. 1, s. 60; 2015, c. 21, s. 403; 2017, c. 1, s. 273; 2019, c. 14, s. 309; 2022, c. 23, s. 97.

2019-06-19

1029.8.21.17. In this division,

“eligible college centre for the transfer of technology” means a college centre for the transfer of technology that is authorized under the General and Vocational Colleges Act (chapter C-29);

“eligible liaison and transfer centre” means a prescribed liaison and transfer centre;

“eligible liaison and transfer service” means a prescribed liaison and transfer product or service;

“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;

“qualified expenditure” of a qualified corporation for a taxation year or of a qualified partnership for a fiscal period means an amount incurred by the qualified corporation in the year or by the qualified partnership in the fiscal period, as the case may be, under a contract entered into with an eligible liaison and transfer centre or an eligible college centre for the transfer of technology, that is, to the extent that that amount is paid, the aggregate of

(a)   80% of the fees relating to an eligible liaison and transfer service provided in Québec by the eligible liaison and transfer centre or the eligible college centre for the transfer of technology, as the case may be; and

(b)  attendance fees for training and information activities undertaken in Québec in relation to an eligible liaison and transfer service offered by the eligible liaison and transfer centre or the eligible college centre for the transfer of technology, as the case may be;

“qualified partnership” for a fiscal period means a partnership that, if it were a corporation, would be a qualified corporation for that fiscal period.

For the purposes of the definition of “qualified expenditure” in the first paragraph, the following rules apply:

(a)  only the fees for occasional appreciation training activities, otherwise than as part of a regular training program, may be taken into account as fees for training activities referred to in paragraph b of that definition;

(b)  the aggregate of the expenditures referred to in paragraph a or b of that definition is to be reduced by the aggregate of all amounts each of which is the amount of government assistance or non-government assistance, to the extent that the amount of that assistance is attributable to the expenditure to which it relates, that the corporation or partnership has received, is entitled to receive or may reasonably expect to receive, on or before, in the case of the corporation, the corporation’s filing-due date for the year and, in the case of the partnership, the day that is six months after the end of the fiscal period; and

(c)  no expenditure may be taken into account if it is

i.  a consideration described in the third paragraph of section 1029.7 or 1029.8,

ii.  an expenditure described in paragraph d.1 of section 1029.8.1, or

iii.  a qualified expenditure, within the meaning of the first paragraph of section 1029.8.16.1.1.

For the purposes of the definition of “eligible college centre for the transfer of technology” in the first paragraph, a college centre for the transfer of technology or a research centre affiliated with such a centre that, on 30 June 2016, was an eligible college centre for the transfer of technology under that definition, as it read on that date, is deemed to be, on 1 July 2016, a college centre for the transfer of technology that is authorized under the General and Vocational Colleges Act.

2000, c. 39, s. 135; 2001, c. 51, s. 228; 2001, c. 53, s. 260; 2002, c. 9, s. 51; 2002, c. 40, s. 114; 2003, c. 29, s. 149; 2005, c. 1, s. 224; 2005, c. 23, s. 146; 2011, c. 1, s. 60; 2015, c. 21, s. 403; 2017, c. 1, s. 273; 2019, c. 14, s. 309.

2017-02-08

1029.8.21.17. In this division,

“eligible college centre for the transfer of technology” means a college centre for the transfer of technology that is authorized under the General and Vocational Colleges Act (chapter C-29);

“eligible liaison and transfer centre” means a prescribed liaison and transfer centre;

“eligible liaison and transfer service” means a prescribed liaison and transfer product or service;

“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 referred to in paragraph k of section 998 not so exempt from tax on all 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;

“qualified expenditure” of a qualified corporation for a taxation year or of a qualified partnership for a fiscal period means an amount incurred by the qualified corporation in the year or by the qualified partnership in the fiscal period, as the case may be, under a contract entered into with an eligible liaison and transfer centre or an eligible college centre for the transfer of technology, that is, to the extent that that amount is paid, the aggregate of

(a)   80% of the fees relating to an eligible liaison and transfer service provided in Québec by the eligible liaison and transfer centre or the eligible college centre for the transfer of technology, as the case may be; and

(b)  attendance fees for training and information activities undertaken in Québec in relation to an eligible liaison and transfer service offered by the eligible liaison and transfer centre or the eligible college centre for the transfer of technology, as the case may be;

“qualified partnership” for a fiscal period means a partnership that, if it were a corporation, would be a qualified corporation for that fiscal period.

For the purposes of the definition of “qualified expenditure” in the first paragraph, the following rules apply:

(a)  only the fees for occasional appreciation training activities, otherwise than as part of a regular training program, may be taken into account as fees for training activities referred to in paragraph b of that definition;

(b)  the aggregate of the expenditures referred to in paragraph a or b of that definition is to be reduced by the aggregate of all amounts each of which is the amount of government assistance or non-government assistance, to the extent that the amount of that assistance is attributable to the expenditure to which it relates, that the corporation or partnership has received, is entitled to receive or may reasonably expect to receive, on or before, in the case of the corporation, the corporation’s filing-due date for the year and, in the case of the partnership, the day that is six months after the end of the fiscal period; and

(c)  no expenditure may be taken into account if it is

i.  a consideration described in the third paragraph of section 1029.7 or 1029.8,

ii.  an expenditure described in paragraph d.1 of section 1029.8.1, or

iii.  a qualified expenditure, within the meaning of the first paragraph of section 1029.8.16.1.1.

For the purposes of the definition of “eligible college centre for the transfer of technology” in the first paragraph, a college centre for the transfer of technology or a research centre affiliated with such a centre that, on 30 June 2016, was an eligible college centre for the transfer of technology under that definition, as it read on that date, is deemed to be, on 1 July 2016, a college centre for the transfer of technology that is authorized under the General and Vocational Colleges Act.

2000, c. 39, s. 135; 2001, c. 51, s. 228; 2001, c. 53, s. 260; 2002, c. 9, s. 51; 2002, c. 40, s. 114; 2003, c. 29, s. 149; 2005, c. 1, s. 224; 2005, c. 23, s. 146; 2011, c. 1, s. 60; 2015, c. 21, s. 403; 2017, c. 1, s. 273.

2015-10-21

1029.8.21.17. In this division,

“eligible college centre for the transfer of technology” means a prescribed college centre for the transfer of technology or a prescribed research centre affiliated with such a centre;

“eligible liaison and transfer centre” means a prescribed liaison and transfer centre;

“eligible liaison and transfer service” means a prescribed liaison and transfer product or service;

“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 referred to in paragraph k of section 998 not so exempt from tax on all 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;

“qualified expenditure” of a qualified corporation for a taxation year or of a qualified partnership for a fiscal period means an amount incurred by the qualified corporation in the year or by the qualified partnership in the fiscal period, as the case may be, under a contract entered into with an eligible liaison and transfer centre or an eligible college centre for the transfer of technology, that is, to the extent that that amount is paid, the aggregate of

(a)  80% of the fees relating to an eligible liaison and transfer service provided by the eligible liaison and transfer centre or the eligible college centre for the transfer of technology, as the case may be; and

(b)  the fees for training and information activities in relation to an eligible liaison and transfer service offered by the eligible liaison and transfer centre or the eligible college centre for the transfer of technology, as the case may be;

“qualified partnership” for a fiscal period means a partnership that, if it were a corporation, would be a qualified corporation for that fiscal period.

For the purposes of the definition of “qualified expenditure” in the first paragraph, the following rules apply:

(a)  only the fees for occasional appreciation training activities, otherwise than as part of a regular training program, may be taken into account as fees for training activities referred to in paragraph b of that definition;

(b)  the aggregate of the expenditures referred to in paragraph a or b of that definition is to be reduced by the aggregate of all amounts each of which is the amount of government assistance or non-government assistance, to the extent that the amount of that assistance is attributable to the expenditure to which it relates, that the corporation or partnership has received, is entitled to receive or may reasonably expect to receive, on or before, in the case of the corporation, the corporation’s filing-due date for the year and, in the case of the partnership, the day that is six months after the end of the fiscal period; and

(c)  no expenditure may be taken into account if it is

i.  a consideration described in the third paragraph of section 1029.7 or 1029.8,

ii.  an expenditure described in paragraph d.1 of section 1029.8.1, or

iii.  a qualified expenditure, within the meaning of the first paragraph of section 1029.8.16.1.1.

2000, c. 39, s. 135; 2001, c. 51, s. 228; 2001, c. 53, s. 260; 2002, c. 9, s. 51; 2002, c. 40, s. 114; 2003, c. 29, s. 149; 2005, c. 1, s. 224; 2005, c. 23, s. 146; 2011, c. 1, s. 60; 2015, c. 21, s. 403.

2011-02-17

1029.8.21.17. In this division,

“eligible college centre for the transfer of technology” means a prescribed college centre for the transfer of technology or a prescribed research centre affiliated with such a centre;

“eligible competitive intelligence centre” means a prescribed competitive intelligence centre;

“eligible competitive intelligence service” means a prescribed competitive intelligence product or service;

“eligible liaison and transfer centre” means a prescribed liaison and transfer centre;

“eligible liaison and transfer service” means a prescribed liaison and transfer product or service;

“expenditure in respect of an eligible competitive intelligence service” of a qualified corporation for a taxation year or a qualified partnership for a fiscal period means an amount incurred by the qualified corporation in the year or the qualified partnership in the fiscal period, as the case may be, but before 1 April 2005, under a contract entered into before 31 March 2004 with an eligible competitive intelligence centre, that is, to the extent that that amount is paid, the aggregate of

(a)  80% of the fees relating to an eligible competitive intelligence service provided by the eligible competitive intelligence centre;

(b)  the fees relating to a subscription, in respect of an eligible competitive intelligence service, offered by the eligible competitive intelligence centre; and

(c)  the fees for training and information activities in relation to an eligible competitive intelligence service, offered by the eligible competitive intelligence centre;

“expenditure in respect of an eligible liaison and transfer service” of a qualified corporation for a taxation year or a qualified partnership for a fiscal period means an amount incurred by the qualified corporation in the year or the qualified partnership in the fiscal period, as the case may be, under a contract entered into with an eligible liaison and transfer centre or an eligible college centre for technology transfer, that is, to the extent that that amount is paid, the aggregate of

(a)  80% of the fees relating to an eligible liaison and transfer service provided by the eligible liaison and transfer centre or the eligible college centre for technology transfer, as the case may be;

(b)  the fees relating to a subscription, in respect of an eligible liaison and transfer service, offered by the eligible liaison and transfer centre or the eligible college centre for the transfer of technology, as the case may be, provided these fees are incurred before 1 April 2005 under a contract entered into before 31 March 2004; and

(c)  the fees for training and information activities in relation to an eligible liaison and transfer service, offered by the eligible liaison and transfer centre or the eligible college centre for technology transfer, as the case may be;

“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 referred to in paragraph k of section 998 not so exempt from tax on all 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;

“qualified expenditure” means an expenditure in respect of an eligible competitive intelligence service or an expenditure in respect of an eligible liaison and transfer service, as the case may be;

“qualified partnership” for a fiscal period means a partnership that, if it were a corporation, would be a qualified corporation for that fiscal period.

For the purposes of the definition of “expenditure in respect of an eligible competitive intelligence service” and of “expenditure in respect of an eligible liaison and transfer service” in the first paragraph, the following rules apply:

(a)  only the fees for occasional appreciation training activities, otherwise than as part of a regular training program, may be taken into account as fees for training activities referred to in paragraph c of the definition of those expressions;

(b)  the amount of the expenditure referred to in any of paragraphs a to c of the definition of those expressions shall be reduced by the aggregate of all amounts each of which is the amount of government assistance or non-government assistance, to the extent that the amount of that assistance is attributable to the expenditure to which it relates, that the corporation or partnership has received, is entitled to receive or may reasonably expect to receive, on or before, in the case of the corporation, the corporation’s filing-due date for the year and, in the case of the partnership, the day that is six months after the end of the fiscal period; and

(c)  no expenditure may be taken into account for the purpose of determining the expenditure in respect of an eligible liaison and transfer service of a corporation or partnership if it is

i.  a consideration described in the third paragraph of section 1029.7 or 1029.8,

ii.  an expenditure described in paragraph d.1 of section 1029.8.1, or

iii.  a qualified expenditure, within the meaning of the first paragraph of section 1029.8.16.1.1.

2000, c. 39, s. 135; 2001, c. 51, s. 228; 2001, c. 53, s. 260; 2002, c. 9, s. 51; 2002, c. 40, s. 114; 2003, c. 29, s. 149; 2005, c. 1, s. 224; 2005, c. 23, s. 146; 2011, c. 1, s. 60.

2006-03-01

1029.8.21.17. In this division,

“eligible college centre for the transfer of technology” means a prescribed college centre for the transfer of technology or a prescribed research centre affiliated with such a centre;

“eligible competitive intelligence centre” means a prescribed competitive intelligence centre;

“eligible competitive intelligence service” means a prescribed competitive intelligence product or service;

“eligible liaison and transfer centre” means a prescribed liaison and transfer centre;

“eligible liaison and transfer service” means a prescribed liaison and transfer product or service;

“expenditure in respect of an eligible competitive intelligence service” of a qualified corporation for a taxation year or a qualified partnership for a fiscal period means an amount incurred by the qualified corporation in the year or the qualified partnership in the fiscal period, as the case may be, but before 1 April 2005, under a contract entered into before 31 March 2004 with an eligible competitive intelligence centre, that is, to the extent that that amount is paid, the aggregate of

(a)  80% of the fees relating to an eligible competitive intelligence service provided by the eligible competitive intelligence centre;

(b)  the fees relating to a subscription, in respect of an eligible competitive intelligence service, offered by the eligible competitive intelligence centre; and

(c)  the fees for training and information activities in relation to an eligible competitive intelligence service, offered by the eligible competitive intelligence centre;

“expenditure in respect of an eligible liaison and transfer service” of a qualified corporation for a taxation year or a qualified partnership for a fiscal period means an amount incurred by the qualified corporation in the year or the qualified partnership in the fiscal period, as the case may be, under a contract entered into with an eligible liaison and transfer centre or an eligible college centre for technology transfer, that is, to the extent that that amount is paid, the aggregate of

(a)  80% of the fees relating to an eligible liaison and transfer service provided by the eligible liaison and transfer centre or the eligible college centre for technology transfer, as the case may be;

(b)  the fees relating to a subscription, in respect of an eligible liaison and transfer service, offered by the eligible liaison and transfer centre or the eligible college centre for the transfer of technology, as the case may be, provided these fees are incurred before 1 April 2005 under a contract entered into before 31 March 2004; and

(c)  the fees for training and information activities in relation to an eligible liaison and transfer service, offered by the eligible liaison and transfer centre or the eligible college centre for technology transfer, as the case may be;

“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 referred to in paragraph k of section 998 not so exempt from tax on all 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;

“qualified expenditure” means an expenditure in respect of an eligible competitive intelligence service or an expenditure in respect of an eligible liaison and transfer service, as the case may be;

“qualified partnership” for a fiscal period means a partnership that, if it were a corporation, would be a qualified corporation for that fiscal period.

For the purposes of the definition of “expenditure in respect of an eligible competitive intelligence service” and of “expenditure in respect of an eligible liaison and transfer service” in the first paragraph, the following rules apply:

(a)  only the fees for occasional appreciation training activities, otherwise than as part of a regular training program, may be taken into account as fees for training activities referred to in paragraph c of the definition of those expressions; and

(b)  the amount of the expenditure referred to in any of paragraphs a to c of the definition of those expressions shall be reduced by the aggregate of all amounts each of which is the amount of government assistance or non-government assistance, to the extent that the amount of that assistance is attributable to the expenditure to which it relates, that the corporation or partnership has received, is entitled to receive or may reasonably expect to receive, on or before, in the case of the corporation, the corporation’s filing-due date for the year and, in the case of the partnership, the day that is six months after the end of the fiscal period.

2000, c. 39, s. 135; 2001, c. 51, s. 228; 2001, c. 53, s. 260; 2002, c. 9, s. 51; 2002, c. 40, s. 114; 2003, c. 29, s. 149; 2005, c. 1, s. 224; 2005, c. 23, s. 146.