I-3 - Taxation Act

Section 1029.8.36.0.3.9 Disposition versions

2023-03-15

1029.8.36.0.3.9. A corporation that, for a taxation year, is a qualified corporation and encloses with the fiscal return it is required to file for the year under section 1000 the documents described in the fourth paragraph, is deemed, subject to the second paragraph, to have paid to the Minister on the corporation’s balance-due day for that year, on account of its tax payable for that year under this Part, an amount equal to the amount obtained by applying the appropriate percentage, determined in the third paragraph in relation to a property that is a multimedia title for the year, to the corporation’s qualified labour expenditure for the year in respect of the property.

For the purpose of computing the payments that a corporation referred to in the first paragraph is required to make under subparagraph a of the first paragraph of section 1027, or any of sections 1145, 1159.7, 1175 and 1175.19 where they refer to that subparagraph a, the corporation is deemed to have paid to the Minister, on account of the aggregate of its tax payable for the year under this Part and of its tax payable for the year under Parts IV, IV.1, VI and VI.1, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is the portion of that amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

The percentage to which the first paragraph refers in relation to a property that is a multimedia title for a taxation year is, as the case may be,

(a)  if an application for a qualification certificate in respect of the property is filed before 21 March 2012, or after 20 March 2012 but in respect of a taxation year that ended before 21 March 2012, the percentage that corresponds to

i.  37.5%, where it is certified that the property is produced without having been ordered, is to be commercialized and is available in a French version,

ii.  30%, where it is certified that the property is produced without having been ordered, is to be commercialized and is not available in a French version, and

iii.  26.25%, in any other case; or

(b)  if an application for a qualification certificate in respect of the property is filed after 20 March 2012 in respect of a taxation year that ends after that date, the percentage that corresponds, subject to the fifth paragraph, to

i.  37.5%, where it is certified that the property is to be commercialized and is available in a French version, and is not a vocational training title,

ii.  30%, where it is certified that the property is to be commercialized and is not available in a French version, and is not a vocational training title, and

iii.  26.25%, in any other case.

The documents to which the first paragraph refers are the following:

(a)  the prescribed form containing the prescribed information; and

(b)  a copy of the qualification certificate issued to the corporation by Investissement Québec, for the year and for the purposes of this division, in respect of a property that is a multimedia title.

Where this section applies in respect of all or part of a qualified labour expenditure that consists of salaries or wages incurred after 4 June 2014 and before 27 March 2015 or of amounts each of which is a portion of the consideration or one-half of a portion of the consideration that is paid under a contract entered into after 3 June 2014 and before 27 March 2015, the percentages of 37.5%, 30% and 26.25% in subparagraph b of the third paragraph are to be replaced by the percentages of 30%, 24% and 21%, respectively, in respect of all or part of the qualified labour expenditure.

For the purposes of the first paragraph, the amount, determined after the application of sections 1029.8.36.0.3.10.1 and 1029.8.36.0.3.13, of a salary or wages referred to in paragraph a or b of the definition of “qualified labour expenditure” in the first paragraph of section 1029.8.36.0.3.8, incurred and paid in respect of an eligible employee, may not exceed the amount obtained by multiplying $100,000 by the proportion that the number of days in the corporation’s taxation year during which the employee is an eligible employee is of 365.

The sixth paragraph does not apply in respect of a salary or wages paid in consideration of services rendered by an eligible employee as part of the production of a property if

(a)  the corporation makes an election in the prescribed form containing prescribed information in respect of a group of employees to which the employee belongs and the number of employees concerned by the election does not exceed 20% of the total number of eligible employees whose salaries or wages are taken into consideration in computing the corporation’s qualified labour expenditure for the year in respect of the property; or

(b)  where subparagraph a does not apply, the employee belongs to the group consisting of 20% of the total number of eligible employees whose salaries or wages taken into consideration in computing the corporation’s qualified labour expenditure for the year in respect of the property are the highest.

For the purposes of the seventh paragraph, if the result obtained after having applied the percentage of 20% to the total number of eligible employees is not a whole number, it must be rounded to the nearest whole number and, if it is equidistant from two consecutive whole numbers, it must be rounded to the higher of those two numbers.

1999, c. 83, s. 198; 2001, c. 51, s. 124; 2001, c. 69, s. 12; 2003, c. 9, s. 214; 2004, c. 21, s. 321; 2005, c. 38, s. 248; 2007, c. 12, s. 162; 2011, c. 34, s. 77; 2013, c. 10, s. 113; 2015, c. 21, s. 430; 2017, c. 1, s. 279; 2017, c. 29, s. 178; 2023, c. 2, s. 36.

2017-12-07

1029.8.36.0.3.9. A corporation that, for a taxation year, is a qualified corporation and encloses with the fiscal return it is required to file for the year under section 1000 the documents described in the fourth paragraph, is deemed, subject to the second paragraph, to have paid to the Minister on the corporation’s balance-due day for that year, on account of its tax payable for that year under this Part, an amount equal to the amount obtained by applying the appropriate percentage, determined in the third paragraph in relation to a property that is a multimedia title for the year, to the corporation’s qualified labour expenditure for the year in respect of the property.

For the purpose of computing the payments that a corporation referred to in the first paragraph is required to make under subparagraph a of the first paragraph of section 1027, or any of sections 1145, 1159.7, 1175 and 1175.19 where they refer to that subparagraph a, the corporation is deemed to have paid to the Minister, on account of the aggregate of its tax payable for the year under this Part and of its tax payable for the year under Parts IV, IV.1, VI and VI.1, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is the portion of that amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

The percentage to which the first paragraph refers in relation to a property that is a multimedia title for a taxation year is, as the case may be,

(a)  if an application for a qualification certificate in respect of the property is filed before 21 March 2012, or after 20 March 2012 but in respect of a taxation year that ended before 21 March 2012, the percentage that corresponds to

i.  37.5%, where it is certified that the property is produced without having been ordered, is to be commercialized and is available in a French version,

ii.  30%, where it is certified that the property is produced without having been ordered, is to be commercialized and is not available in a French version, and

iii.  26.25%, in any other case; or

(b)  if an application for a qualification certificate in respect of the property is filed after 20 March 2012 in respect of a taxation year that ends after that date, the percentage that corresponds, subject to the fifth paragraph, to

i.  37.5%, where it is certified that the property is to be commercialized and is available in a French version, and is not a vocational training title,

ii.  30%, where it is certified that the property is to be commercialized and is not available in a French version, and is not a vocational training title, and

iii.  26.25%, in any other case.

The documents to which the first paragraph refers are the following:

(a)  the prescribed form containing the prescribed information; and

(b)  a copy of the valid qualification certificate issued to the corporation for the year by Investissement Québec, for the purposes of this division, in respect of a property that is a multimedia title and in respect of an eligible employee or of a person or partnership that, as part of a contract, carried out all or part of the production work in respect of the property.

Where this section applies in respect of all or part of a qualified labour expenditure that consists of salaries or wages incurred after 4 June 2014 and before 27 March 2015 or of amounts each of which is a portion of the consideration or one-half of a portion of the consideration that is paid under a contract entered into after 3 June 2014 and before 27 March 2015, the percentages of 37.5%, 30% and 26.25% in subparagraph b of the third paragraph are to be replaced by the percentages of 30%, 24% and 21%, respectively, in respect of all or part of the qualified labour expenditure.

For the purposes of the first paragraph, the amount, determined after the application of sections 1029.8.36.0.3.10.1 and 1029.8.36.0.3.13, of a salary or wages referred to in paragraph a or b of the definition of “qualified labour expenditure” in the first paragraph of section 1029.8.36.0.3.8, incurred and paid in respect of an eligible employee, may not exceed the amount obtained by multiplying $100,000 by the proportion that the number of days in the corporation’s taxation year during which the employee is an eligible employee is of 365.

The sixth paragraph does not apply in respect of a salary or wages paid in consideration of services rendered by an eligible employee as part of the production of a property if

(a)  the corporation makes an election in the prescribed form containing prescribed information in respect of a group of employees to which the employee belongs and the number of employees concerned by the election does not exceed 20% of the total number of eligible employees whose salaries or wages are taken into consideration in computing the corporation’s qualified labour expenditure for the year in respect of the property; or

(b)  where subparagraph a does not apply, the employee belongs to the group consisting of 20% of the total number of eligible employees whose salaries or wages taken into consideration in computing the corporation’s qualified labour expenditure for the year in respect of the property are the highest.

For the purposes of the seventh paragraph, if the result obtained after having applied the percentage of 20% to the total number of eligible employees is not a whole number, it must be rounded to the nearest whole number and, if it is equidistant from two consecutive whole numbers, it must be rounded to the higher of those two numbers.

1999, c. 83, s. 198; 2001, c. 51, s. 124; 2001, c. 69, s. 12; 2003, c. 9, s. 214; 2004, c. 21, s. 321; 2005, c. 38, s. 248; 2007, c. 12, s. 162; 2011, c. 34, s. 77; 2013, c. 10, s. 113; 2015, c. 21, s. 430; 2017, c. 1, s. 279; 2017, c. 29, s. 178.

2017-02-08

1029.8.36.0.3.9. A corporation that, for a taxation year, is a qualified corporation and encloses with the fiscal return it is required to file for the year under section 1000 the documents described in the fourth paragraph, is deemed, subject to the second paragraph, to have paid to the Minister on the corporation’s balance-due day for that year, on account of its tax payable for that year under this Part, an amount equal to the amount obtained by applying the appropriate percentage, determined in the third paragraph in relation to a property that is a multimedia title for the year, to the corporation’s qualified labour expenditure for the year in respect of the property.

For the purpose of computing the payments that a corporation referred to in the first paragraph is required to make under subparagraph a of the first paragraph of section 1027, or any of sections 1145, 1159.7, 1175 and 1175.19 where they refer to that subparagraph a, the corporation is deemed to have paid to the Minister, on account of the aggregate of its tax payable for the year under this Part and of its tax payable for the year under Parts IV, IV.1, VI and VI.1, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is the portion of that amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

The percentage to which the first paragraph refers in relation to a property that is a multimedia title for a taxation year is, as the case may be,

(a)  if an application for a qualification certificate in respect of the property is filed before 21 March 2012, or after 20 March 2012 but in respect of a taxation year that ended before 21 March 2012, the percentage that corresponds to

i.  37.5%, where it is certified that the property is produced without having been ordered, is to be commercialized and is available in a French version,

ii.  30%, where it is certified that the property is produced without having been ordered, is to be commercialized and is not available in a French version, and

iii.  26.25%, in any other case; or

(b)  if an application for a qualification certificate in respect of the property is filed after 20 March 2012 in respect of a taxation year that ends after that date, the percentage that corresponds, subject to the fifth paragraph, to

i.  37.5%, where it is certified that the property is to be commercialized and is available in a French version, and is not a vocational training title,

ii.  30%, where it is certified that the property is to be commercialized and is not available in a French version, and is not a vocational training title, and

iii.  26.25%, in any other case.

The documents to which the first paragraph refers are the following:

(a)  the prescribed form containing the prescribed information; and

(b)  a copy of the valid qualification certificate issued to the corporation for the year by Investissement Québec, for the purposes of this division, in respect of a property that is a multimedia title and in respect of an eligible employee or of a person or partnership that, as part of a contract, carried out all or part of the production work in respect of the property.

Where this section applies in respect of all or part of a qualified labour expenditure that consists of salaries or wages incurred after 4 June 2014 and before 27 March 2015 or of amounts each of which is a portion of the consideration or one-half of a portion of the consideration that is paid under a contract entered into after 3 June 2014 and before 27 March 2015, the percentages of 37.5%, 30% and 26.25% in subparagraph b of the third paragraph are to be replaced by the percentages of 30%, 24% and 21%, respectively, in respect of all or part of the qualified labour expenditure.

For the purposes of the first paragraph, the amount, determined after the application of sections 1029.8.36.0.3.10.1 and 1029.8.36.0.3.13, of a salary or wages referred to in paragraph a or b of the definition of “qualified labour expenditure” in the first paragraph of section 1029.8.36.0.3.8, incurred and paid in respect of an eligible employee, may not exceed the amount obtained by multiplying $100,000 by the proportion that the number of days in the corporation’s taxation year during which the employee is an eligible employee is of the number of days in that taxation year.

The sixth paragraph does not apply in respect of a salary or wages paid in consideration of services rendered by an eligible employee as part of the production of a property, if the employee belongs to the group consisting of 20% of the total number of eligible employees whose salaries or wages considered in computing the corporation’s qualified labour expenditure for the year in respect of the property are the highest.

For the purposes of the seventh paragraph, if the result obtained after having applied the percentage of 20% to the total number of eligible employees is not a whole number, it must be rounded to the nearest whole number and, if it is equidistant from two consecutive whole numbers, it must be rounded to the higher of those two numbers.

1999, c. 83, s. 198; 2001, c. 51, s. 124; 2001, c. 69, s. 12; 2003, c. 9, s. 214; 2004, c. 21, s. 321; 2005, c. 38, s. 248; 2007, c. 12, s. 162; 2011, c. 34, s. 77; 2013, c. 10, s. 113; 2015, c. 21, s. 430; 2017, c. 1, s. 279.

2015-10-21

1029.8.36.0.3.9. A corporation that, for a taxation year, is a qualified corporation and encloses with the fiscal return it is required to file for the year under section 1000 the documents described in the fourth paragraph, is deemed, subject to the second paragraph, to have paid to the Minister on the corporation’s balance-due day for that year, on account of its tax payable for that year under this Part, an amount equal to the amount obtained by applying the appropriate percentage, determined in the third paragraph in relation to a property that is a multimedia title for the year, to the corporation’s qualified labour expenditure for the year in respect of the property.

For the purpose of computing the payments that a corporation referred to in the first paragraph is required to make under subparagraph a of the first paragraph of section 1027, or any of sections 1145, 1159.7, 1175 and 1175.19 where they refer to that subparagraph a, the corporation is deemed to have paid to the Minister, on account of the aggregate of its tax payable for the year under this Part and of its tax payable for the year under Parts IV, IV.1, VI and VI.1, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is the portion of that amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

The percentage to which the first paragraph refers in relation to a property that is a multimedia title for a taxation year is, as the case may be,

(a)  if an application for a qualification certificate in respect of the property is filed before 21 March 2012, or after 20 March 2012 but in respect of a taxation year that ended before 21 March 2012, the percentage that corresponds to

i.  37.5%, where it is certified that the property is produced without having been ordered, is to be commercialized and is available in a French version,

ii.  30%, where it is certified that the property is produced without having been ordered, is to be commercialized and is not available in a French version, and

iii.  26.25%, in any other case; or

(b)  if an application for a qualification certificate in respect of the property is filed after 20 March 2012 in respect of a taxation year that ends after that date, the percentage that corresponds, subject to the fifth paragraph, to

i.  30%, where it is certified that the property is to be commercialized and is available in a French version, and is not a vocational training title,

ii.  24%, where it is certified that the property is to be commercialized and is not available in a French version, and is not a vocational training title, and

iii.  21%, in any other case.

The documents to which the first paragraph refers are the following:

(a)  the prescribed form containing the prescribed information; and

(b)  a copy of the valid qualification certificate issued to the corporation for the year by Investissement Québec, for the purposes of this division, in respect of a property that is a multimedia title and in respect of an eligible employee or of a person or partnership that, as part of a contract, carried out all or part of the production work in respect of the property.

Where this section applies in respect of all or part of a qualified labour expenditure that consists of salaries or wages incurred before 5 June 2014 or of amounts each of which is a portion of the consideration or one-half of the portion of the consideration that is paid under a contract entered into before 4 June 2014, the percentages of 30%, 24% and 21% in subparagraph b of the third paragraph are to be replaced by the percentages of 37.5%, 30% and 26.25%, respectively, in respect of all or part of the qualified labour expenditure.

1999, c. 83, s. 198; 2001, c. 51, s. 124; 2001, c. 69, s. 12; 2003, c. 9, s. 214; 2004, c. 21, s. 321; 2005, c. 38, s. 248; 2007, c. 12, s. 162; 2011, c. 34, s. 77; 2013, c. 10, s. 113; 2015, c. 21, s. 430.

2013-06-05

1029.8.36.0.3.9. A corporation that, for a taxation year, is a qualified corporation and encloses with the fiscal return it is required to file for the year under section 1000 the documents described in the fourth paragraph, is deemed, subject to the second paragraph, to have paid to the Minister on the corporation’s balance-due day for that year, on account of its tax payable for that year under this Part, an amount equal to the amount obtained by applying the appropriate percentage, determined in the third paragraph in relation to a property that is a multimedia title for the year, to the corporation’s qualified labour expenditure for the year in respect of the property.

For the purpose of computing the payments that a corporation referred to in the first paragraph is required to make under subparagraph a of the first paragraph of section 1027, or any of sections 1145, 1159.7, 1175 and 1175.19 where they refer to that subparagraph a, the corporation is deemed to have paid to the Minister, on account of the aggregate of its tax payable for the year under this Part and of its tax payable for the year under Parts IV, IV.1, VI and VI.1, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is the portion of that amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

The percentage to which the first paragraph refers in relation to a property that is a multimedia title for a taxation year is, as the case may be, one of the following percentages:

(a)  if an application for a qualification certificate in respect of the property is filed before 21 March 2012, or after 20 March 2012 but in respect of a taxation year that ended before 21 March 2012,

i.  37.5%, where it is certified that the property is produced without having been ordered, is to be commercialized and is available in a French version,

ii.  30%, where it is certified that the property is produced without having been ordered, is to be commercialized and is not available in a French version, and

iii.  26.25%, in any other case; or

(b)  if an application for a qualification certificate in respect of the property is filed after 20 March 2012 in respect of a taxation year that ends after that date,

i.  37.5%,where it is certified that the property is to be commercialized, is available in a French version and is not a vocational training title,

ii.  30%, where it is certified that the property is to be commercialized, is not available in a French version and is not a vocational training title, and

iii.  26.25%, in any other case.

The documents to which the first paragraph refers are the following:

(a)  the prescribed form containing the prescribed information; and

(b)  a copy of the valid qualification certificate issued to the corporation for the year by Investissement Québec, for the purposes of this division, in respect of a property that is a multimedia title and in respect of an eligible employee or of a person or partnership that, as part of a contract, carried out all or part of the production work in respect of the property.

1999, c. 83, s. 198; 2001, c. 51, s. 124; 2001, c. 69, s. 12; 2003, c. 9, s. 214; 2004, c. 21, s. 321; 2005, c. 38, s. 248; 2007, c. 12, s. 162; 2011, c. 34, s. 77; 2013, c. 10, s. 113.

2011-12-09

1029.8.36.0.3.9. A corporation that, for a taxation year, is a qualified corporation and encloses with the fiscal return it is required to file for the year under section 1000 the documents described in the fourth paragraph, is deemed, subject to the second paragraph, to have paid to the Minister on the corporation’s balance-due day for that year, on account of its tax payable for that year under this Part, an amount equal to the amount obtained by applying the appropriate percentage, determined in the third paragraph in relation to a property that is a multimedia title for the year, to the corporation’s qualified labour expenditure for the year in respect of the property.

For the purpose of computing the payments that a corporation referred to in the first paragraph is required to make under subparagraph a of the first paragraph of section 1027, or any of sections 1145, 1159.7, 1175 and 1175.19 where they refer to that subparagraph a, the corporation is deemed to have paid to the Minister, on account of the aggregate of its tax payable for the year under this Part and of its tax payable for the year under Parts IV, IV.1, VI and VI.1, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is the portion of that amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

The percentage to which the first paragraph refers in relation to a property that is a multimedia title for a taxation year is one of the following percentages:

(a)  (subparagraph repealed);

(b)  (subparagraph repealed);

(b.1)  37.5%, in the case where Investissement Québec certifies that the property is produced without having been ordered, is to be commercialized and is available in a French version;

(b.2)  30%, in the case where Investissement Québec certifies that the property is produced without having been ordered, is to be commercialized and is not available in a French version; and

(c)  26.25%, in any other case.

The documents to which the first paragraph refers are the following:

(a)  the prescribed form containing the prescribed information; and

(b)  a copy of the valid qualification certificate issued to the corporation for the year by Investissement Québec, for the purposes of this division, in respect of a property that is a multimedia title and in respect of an eligible employee or of a person or partnership that, as part of a contract, carried out all or part of the production work in respect of the property.

1999, c. 83, s. 198; 2001, c. 51, s. 124; 2001, c. 69, s. 12; 2003, c. 9, s. 214; 2004, c. 21, s. 321; 2005, c. 38, s. 248; 2007, c. 12, s. 162; 2011, c. 34, s. 77.

2007-11-07

1029.8.36.0.3.9. A corporation that, for a taxation year, is a qualified corporation and encloses with the fiscal return it is required to file for the year under section 1000 the documents described in the fourth paragraph, is deemed, subject to the second paragraph, to have paid to the Minister on the corporation’s balance-due day for that year, on account of its tax payable for that year under this Part, an amount equal to the amount obtained by applying the appropriate percentage, determined in the third paragraph in relation to a property that is a multimedia title for the year, to the corporation’s qualified labour expenditure for the year in respect of the property.

For the purpose of computing the payments that a corporation referred to in the first paragraph is required to make under subparagraph a of the first paragraph of section 1027, or any of sections 1145, 1159.7, 1175 and 1175.19 where they refer to that subparagraph a, the corporation is deemed to have paid to the Minister, on account of the aggregate of its tax payable for the year under this Part and of its tax payable for the year under Parts IV, IV.1, VI and VI.1, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is the portion of that amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

The percentage to which the first paragraph refers in relation to a property that is a multimedia title for a taxation year is one of the following percentages:

(a)  50%, in the case where Investissement Québec certifies that the property is to be commercialized for the general public and is available in a French version;

(b)  40%, in the case where Investissement Québec certifies that the property is to be commercialized for the general public and is not available in a French version;

(b.1)  37.5%, in the case where Investissement Québec certifies that the property is produced without having been ordered, is to be commercialized and is available in a French version;

(b.2)  30%, in the case where Investissement Québec certifies that the property is produced without having been ordered, is to be commercialized and is not available in a French version; and

(c)  26.25%, in any other case.

The documents to which the first paragraph refers are the following:

(a)  the prescribed form containing the prescribed information; and

(b)  a copy of the valid qualification certificate issued to the corporation for the year by Investissement Québec, for the purposes of this division, in respect of a property that is a multimedia title and in respect of an eligible employee or of a person or partnership that, as part of a contract, carried out all or part of the production work in respect of the property.

1999, c. 83, s. 198; 2001, c. 51, s. 124; 2001, c. 69, s. 12; 2003, c. 9, s. 214; 2004, c. 21, s. 321; 2005, c. 38, s. 248; 2007, c. 12, s. 162.

2006-03-01

1029.8.36.0.3.9. A corporation that, for a taxation year, is a qualified corporation and encloses with the fiscal return it is required to file for the year under section 1000 the documents described in the fourth paragraph, is deemed, subject to the second paragraph, to have paid to the Minister on the corporation’s balance-due day for that year, on account of its tax payable for that year under this Part, an amount equal to the amount obtained by applying the appropriate percentage, determined in the third paragraph in relation to the property for the year, to the corporation’s qualified labour expenditure for the year in respect of the property.

For the purpose of computing the payments that a corporation referred to in the first paragraph is required to make under subparagraph a of the first paragraph of section 1027, or any of sections 1145, 1159.7, 1175 and 1175.19 where they refer to that subparagraph a, the corporation is deemed to have paid to the Minister, on account of the aggregate of its tax payable for the year under this Part and of its tax payable for the year under Parts IV, IV.1, VI and VI.1, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a)  the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is the portion of that amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

The percentage to which the first paragraph refers in relation to a property that is a multimedia title for a taxation year is

(a)  50%, in the case where Investissement Québec certifies that the property is to be commercialized for the general public and is available in a French version;

(b)  40%, in the case where Investissement Québec certifies that the property is to be commercialized for the general public and is not available in a French version;

(b.1)  37.5%, in the case where Investissement Québec certifies that the property is produced without having been ordered, is to be commercialized and is available in a French version;

(b.2)  30%, in the case where Investissement Québec certifies that the property is produced without having been ordered, is to be commercialized and is not available in a French version; and

(c)  26.25%, in any other case.

The documents to which the first paragraph refers are the following:

(a)  the prescribed form containing the prescribed information; and

(b)  a copy of the valid favourable advance ruling given or valid certificate issued to the corporation by Investissement Québec in respect of a property that is a multimedia title and a copy of all unrevoked qualification certificates issued for the year to the corporation in respect of eligible employees and persons considered to be such employees for the purposes of this division.

1999, c. 83, s. 198; 2001, c. 51, s. 124; 2001, c. 69, s. 12; 2003, c. 9, s. 214; 2004, c. 21, s. 321; 2005, c. 38, s. 248.