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I-3 - Taxation Act
Section 1029.8.33.7.2
Disposition versions
1029.8.33.7.2. For the purposes of sections 1029.8.33.6 and 1029.8.33.7, the following rules apply:
(a) where the eligible taxpayer referred to in either of those sections is a qualified corporation, the percentage of 12% mentioned in the first paragraph of that section is to be replaced,
i. where the qualified expenditure is made in respect of an eligible trainee who is an immigrant, a Native person or a disabled person, or who is serving a qualified training period in an establishment of the trainee’s employer that is situated in an eligible region, by a percentage of 32% in respect of that expenditure, and
ii. in any other case, by a percentage of 24%; and
(b) where the eligible taxpayer referred to in either of those sections is an individual (other than a tax-exempt individual) and the qualified expenditure is made in respect of an eligible trainee who is an immigrant, a Native person or a disabled person, or who is serving a qualified training period in an establishment of the trainee’s employer that is situated in an eligible region, the percentage of 12% mentioned in the first paragraph of that section is to be replaced, in respect of that expenditure, by a percentage of 16%.
Despite the first paragraph, for the purposes of sections 1029.8.33.6 and 1029.8.33.7 in relation to a qualified expenditure incurred after 25 March 2021 and before 1 May 2022 in respect of a qualified training period that begins after 25 March 2021, the following rules apply:
(a) where the eligible taxpayer referred to in either of those sections is a qualified corporation, the percentage of 12% mentioned in the first paragraph of that section is to be replaced,
i. where the qualified expenditure is referred to in subparagraph i of subparagraph a of the first paragraph of this section, by a percentage of 40% in respect of that expenditure, and
ii. in any other case, by a percentage of 30%; and
(b) where the eligible taxpayer referred to in either of those sections is an individual (other than a tax-exempt individual), the percentage of 12% mentioned in the first paragraph of that section is to be replaced,
i. where the qualified expenditure is referred to in subparagraph b of the first paragraph of this section, by a percentage of 20% in respect of that expenditure, and
ii. in any other case, by a percentage of 15%.
1029.8.33.7.2. For the purposes of sections 1029.8.33.6 and 1029.8.33.7, the following rules apply:
(a) where the eligible taxpayer referred to in either of those sections is a qualified corporation, the percentage of 12% mentioned in the first paragraph of that section is to be replaced,
i. where the qualified expenditure is made in respect of an eligible trainee who is an immigrant, a Native person or a disabled person, or who is serving a qualified training period in an establishment of the trainee’s employer that is situated in an eligible region, by a percentage of 32% in respect of that expenditure, and
ii. in any other case, by a percentage of 24%; and
(b) where the eligible taxpayer referred to in either of those sections is an individual (other than a tax-exempt individual) and the qualified expenditure is made in respect of an eligible trainee who is an immigrant, a Native person or a disabled person, or who is serving a qualified training period in an establishment of the trainee’s employer that is situated in an eligible region, the percentage of 12% mentioned in the first paragraph of that section is to be replaced, in respect of that expenditure, by a percentage of 16%.
1029.8.33.7.2. For the purposes of sections 1029.8.33.6 and 1029.8.33.7, the following rules apply:
(a) if the eligible taxpayer referred to in either of those sections is a qualified corporation, the percentage of “12%” mentioned in the first paragraph of that section is to be replaced,
i. if the qualified expenditure is made in respect of an eligible trainee who is an immigrant or a disabled person, by a percentage of “32%” in respect of that expenditure, and
ii. in any other case, by a percentage of “24%”; and
(b) if the eligible taxpayer referred to in either of those sections is an individual (other than a tax-exempt individual) and the qualified expenditure is made in respect of an eligible trainee who is an immigrant or a disabled person, the percentage of “12%” mentioned in the first paragraph of that section is to be replaced, in respect of that expenditure, by a percentage of “16%”.
1029.8.33.7.2. For the purposes of sections 1029.8.33.6 and 1029.8.33.7, the following rules apply:
(a) if the eligible taxpayer referred to in either of those sections is a qualified corporation, the percentage of “15%” mentioned in the first paragraph of that section is to be replaced,
i. if the qualified expenditure is made in respect of an eligible trainee who is an immigrant or a disabled person, by a percentage of “40%” in respect of that expenditure, and
ii. in any other case, by a percentage of “30%”; and
(b) if the eligible taxpayer referred to in either of those sections is an individual (other than a tax-exempt individual) and the qualified expenditure is made in respect of an eligible trainee who is an immigrant or a disabled person, the percentage of “15%” mentioned in the first paragraph of that section is to be replaced, in respect of that expenditure, by a percentage of “20%”.
1029.8.33.7.2. Where the eligible taxpayer referred to in section 1029.8.33.6 or 1029.8.33.7 is a qualified corporation, the percentage of “15%” mentioned in the first paragraph of that section shall be replaced by a percentage of “30%”.
