I-3 - Taxation Act

Section 1029.8.33.4 Disposition versions

2006-03-01

1029.8.33.4. The number of hours referred to in subparagraph ii of subparagraph b of the first paragraph of section 1029.8.33.3 and in subparagraph e of the second paragraph of that section is the least of

(a)  the number of hours devoted by the eligible supervisor to the supervision of the eligible trainee during that week,

(b)  the number of hours obtained by multiplying such proportion as the number of hours devoted by the eligible supervisor to the supervision of the eligible trainee during that week is of the total number of hours devoted to the supervision of the eligible trainee by any eligible supervisor during that week by 10, and

(c)  where the qualified training period is served within the framework of an education program offered by a recognized educational institution, the number of hours corresponding to such proportion of the number of hours of supervision of the eligible trainee by an eligible supervisor that are required by the recognized educational institution for that week as the number of hours devoted to the supervision of the eligible trainee by the eligible supervisor during that week is of the total number of hours devoted to the supervision of the eligible trainee by any eligible supervisor during that week.

For the purposes of subparagraphs a to c of the first paragraph, where within the framework of one or more qualified training periods, an eligible supervisor devotes an hour or part of an hour to supervising several eligible trainees simultaneously, the time the eligible supervisor devotes to each such eligible trainee is deemed to be such proportion of that hour or part of an hour as 1 is of the number of such eligible trainees.

1995, c. 1, s. 156.