I-3 - Taxation Act

Section 1029.8.36.59.21 Disposition versions

2010-10-27

1029.8.36.59.21. (Repealed).

2005, c. 1, s. 244; 2005, c. 24, s. 51; 2005, c. 28, s. 195; 2006, c. 13, s. 150; 2010, c. 25, s. 139.

2010-03-01

1029.8.36.59.21. In this division,

“eligibility period” relating to an employee, of an eligible taxpayer or a qualified partnership, means, subject to sections 1029.8.36.59.22 and 1029.8.36.59.23, the aggregate of all periods each of which is a period during which the employee qualifies as an eligible employee of the taxpayer or partnership, without that aggregate extending beyond the first 52 weeks of such qualification;

“eligible employee” of an eligible taxpayer or of a qualified partnership means an employee, other than an excluded employee, who reports for work at an establishment of the employer situated in an eligible region and holds an eligible employment therein;

“eligible employment” means an employment that a person begins to hold in the 12-month period that follows the date on which the person successfully completes the courses and, where applicable, the internships leading to the awarding of a recognized diploma, or is awarded a recognized diploma that is a graduate diploma or degree under an educational program requiring the writing of an essay, dissertation or thesis if

(a)  the knowledge and skills obtained in the course of that training or program are related to the duties performed by the person in connection with the employment; and

(b)  the employment contract is entered into after 11 March 2003 and before 13 June 2003;

“eligible region” means

(a)  one of the following administrative regions described in the Décret concernant la révision des limites des régions administratives du Québec (R.R.Q., c. D-11, r. 1):

i.  administrative region 01 Bas-Saint-Laurent,

ii.  administrative region 02 Saguenay–Lac-Saint-Jean,

iii.  administrative region 08 Abitibi-Témiscamingue,

iv.  administrative region 09 Côte-Nord,

v.  administrative region 10 Nord-du-Québec, or

vi.  administrative region 11 Gaspésie–Îles-de-la-Madeleine; or

(b)  one of the following regional county municipalities:

i.  Municipalité régionale de comté d’Antoine-Labelle,

ii.  (subparagraph repealed);

iii.  Municipalité régionale de comté de La Vallée-de-la-Gatineau,

iv.  Municipalité régionale de comté de Mékinac, or

v.  Municipalité régionale de comté de Pontiac;

(c)  the urban agglomeration of La Tuque, as described in section 8 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001);

“eligible taxpayer” for a taxation year means a taxpayer, other than a tax-exempt taxpayer, who, in the year, carries on business in an eligible region and has an establishment therein;

“excluded employee” means

(a)  an employee of a taxpayer that is an individual, where the employee is not dealing at arm’s length with the individual;

(b)  an employee of a partnership, where the employee is not dealing at arm’s length with a member of the partnership; or

(c)  an employee of a taxpayer that is a corporation, where the employee is a specified shareholder of the corporation or, where the corporation is a cooperative, a specified member of the corporation;

“qualified partnership” for a fiscal period means a partnership that, during the period, carries on business in an eligible region and has an establishment therein;

“qualified wages” incurred by an eligible taxpayer for a taxation year or by a qualified partnership for a fiscal period, in respect of an eligible employee, means the lesser of

(a)  the amount obtained by multiplying $40,000 by the proportion that the number of days in the taxation year or the fiscal period that are included in the eligibility period relating to the employee, of the taxpayer or the partnership, is of 365; and

(b)  the amount by which the amount of wages incurred by the taxpayer or partnership in the taxation year or fiscal period, but after 11 March 2003, in respect of the employee and that may reasonably be considered to relate to services rendered by the employee in the portion of the eligibility period relating to the employee, of the taxpayer or partnership, that is included in the taxation year or fiscal period, to the extent that the amount of wages is paid, exceeds the aggregate of all amounts each of which is an amount of government assistance or non-government assistance attributable to such wages, that the taxpayer or partnership has received, is entitled to receive or may reasonably expect to receive, on or before, in the case of the taxpayer, the taxpayer’s filing-due date for that taxation year and, in the case of the partnership, six months after the end of the fiscal period;

“recognized diploma” means

(a)  an attestation of vocational education, a diploma of vocational studies or an attestation of vocational specialization, awarded by the Minister of Education, Recreation and Sports;

(b)  a diploma of college studies in technical training awarded by the Minister of Education, Recreation and Sports or by a college-level educational institution to which the Minister of Education, Recreation and Sports has delegated the responsibility of awarding such a diploma;

(c)  an attestation of college studies in technical training awarded by a college-level educational institution of Québec;

(d)  an undergraduate or graduate diploma or degree awarded by a Québec university;

(e)  a diploma awarded by an educational institution situated outside Québec, in respect of which the Minister of Immigration and Cultural Communities has issued an equivalence for one of the diplomas referred to in paragraphs a to d; or

(f)  an attestation of studies for a post-secondary educational program of the Conservatoire de musique et d’art dramatique du Québec, the École du Barreau du Québec, the École nationale de police du Québec or the National Theatre School of Canada;

“specified member” of a corporation that is a cooperative, in a taxation year, means a member having, directly or indirectly, at any time in the year, at least 10% of the votes at a meeting of the members of the cooperative;

“tax-exempt taxpayer” means

(a)  a person who is exempt from tax under Book VIII, other than an insurer referred to in paragraph k of section 998 not so exempt from tax on the totality of its taxable income by reason of section 999.0.1;

(b)  a corporation that would be exempt from tax under section 985 but for section 192; or

(c)  a trust one of the capital or income beneficiaries of which is a person mentioned in paragraph a or b;

“wages” means the income computed under Chapters I and II of Title II of Book III.

For the purposes of the definition of “eligible employee” in the first paragraph,

(a)  where, during a pay period, an employee reports for work at an establishment of the employer situated in an eligible region and at an establishment of the employer situated outside the eligible region, the employee is, for that period, deemed

i.  except if subparagraph ii applies, to report for work only at the establishment situated in the eligible region, or

ii.  to report for work only at the establishment situated outside the eligible region if, during that period, the employee reports for work mainly at an establishment of the employer situated outside the eligible region; and

(b)  where, during a pay period, an employee is not required to report for work at an establishment of the employer and the employee’s salary or wages in relation to that period are paid from such an establishment situated in an eligible region, the employee is deemed to report for work at that establishment if the duties performed by the employee during that period are performed mainly in the eligible region.

2005, c. 1, s. 244; 2005, c. 24, s. 51; 2005, c. 28, s. 195; 2006, c. 13, s. 150.

2006-06-13

1029.8.36.59.21. In this division,

“eligibility period” relating to an employee, of an eligible taxpayer or a qualified partnership, means, subject to sections 1029.8.36.59.22 and 1029.8.36.59.23, the aggregate of all periods each of which is a period during which the employee qualifies as an eligible employee of the taxpayer or partnership, without that aggregate extending beyond the first 52 weeks of such qualification;

“eligible employee” of an eligible taxpayer or of a qualified partnership means an employee, other than an excluded employee, who reports for work at an establishment of the employer situated in an eligible region and holds an eligible employment therein;

“eligible employment” means an employment that a person begins to hold in the 12-month period that follows the date on which the person successfully completes the courses and, where applicable, the internships leading to the awarding of a recognized diploma, or is awarded a recognized diploma that is a graduate diploma or degree under an educational program requiring the writing of an essay, dissertation or thesis if

(a)  the knowledge and skills obtained in the course of that training or program are related to the duties performed by the person in connection with the employment; and

(b)  the employment contract is entered into after 11 March 2003 and before 13 June 2003;

“eligible region” means

(a)  one of the following administrative regions described in Order in Council 2000-87 dated 22 December 1987 concerning the revision of the boundaries of the administrative regions of Québec, as amended:

i.  administrative region 01 Bas-Saint-Laurent,

ii.  administrative region 02 Saguenay–Lac-Saint-Jean,

iii.  administrative region 08 Abitibi-Témiscamingue,

iv.  administrative region 09 Côte-Nord,

v.  administrative region 10 Nord-du-Québec, or

vi.  administrative region 11 Gaspésie–Îles-de-la-Madeleine; or

(b)  one of the following regional county municipalities:

i.  Municipalité régionale de comté d’Antoine-Labelle,

ii.  (subparagraph repealed);

iii.  Municipalité régionale de comté de La Vallée-de-la-Gatineau,

iv.  Municipalité régionale de comté de Mékinac, or

v.  Municipalité régionale de comté de Pontiac;

(c)  the urban agglomeration of La Tuque, as described in section 8 of the Act respecting the exercise of certain municipal powers in certain urban agglomerations (chapter E-20.001);

“eligible taxpayer” for a taxation year means a taxpayer, other than a tax-exempt taxpayer, who, in the year, carries on business in an eligible region and has an establishment therein;

“excluded employee” means

(a)  an employee of a taxpayer that is an individual, where the employee is not dealing at arm’s length with the individual;

(b)  an employee of a partnership, where the employee is not dealing at arm’s length with a member of the partnership; or

(c)  an employee of a taxpayer that is a corporation, where the employee is a specified shareholder of the corporation or, where the corporation is a cooperative, a specified member of the corporation;

“qualified partnership” for a fiscal period means a partnership that, during the period, carries on business in an eligible region and has an establishment therein;

“qualified wages” incurred by an eligible taxpayer for a taxation year or by a qualified partnership for a fiscal period, in respect of an eligible employee, means the lesser of

(a)  the amount obtained by multiplying $40,000 by the proportion that the number of days in the taxation year or the fiscal period that are included in the eligibility period relating to the employee, of the taxpayer or the partnership, is of 365; and

(b)  the amount by which the amount of wages incurred by the taxpayer or partnership in the taxation year or fiscal period, but after 11 March 2003, in respect of the employee and that may reasonably be considered to relate to services rendered by the employee in the portion of the eligibility period relating to the employee, of the taxpayer or partnership, that is included in the taxation year or fiscal period, to the extent that the amount of wages is paid, exceeds the aggregate of all amounts each of which is an amount of government assistance or non-government assistance attributable to such wages, that the taxpayer or partnership has received, is entitled to receive or may reasonably expect to receive, on or before, in the case of the taxpayer, the taxpayer’s filing-due date for that taxation year and, in the case of the partnership, six months after the end of the fiscal period;

“recognized diploma” means

(a)  an attestation of vocational education, a diploma of vocational studies or an attestation of vocational specialization, awarded by the Minister of Education, Recreation and Sports;

(b)  a diploma of college studies in technical training awarded by the Minister of Education, Recreation and Sports or by a college-level educational institution to which the Minister of Education, Recreation and Sports has delegated the responsibility of awarding such a diploma;

(c)  an attestation of college studies in technical training awarded by a college-level educational institution of Québec;

(d)  an undergraduate or graduate diploma or degree awarded by a Québec university;

(e)  a diploma awarded by an educational institution situated outside Québec, in respect of which the Minister of Immigration and Cultural Communities has issued an equivalence for one of the diplomas referred to in paragraphs a to d; or

(f)  an attestation of studies for a post-secondary educational program of the Conservatoire de musique et d’art dramatique du Québec, the École du Barreau du Québec, the École nationale de police du Québec or the National Theatre School of Canada;

“specified member” of a corporation that is a cooperative, in a taxation year, means a member having, directly or indirectly, at any time in the year, at least 10% of the votes at a meeting of the members of the cooperative;

“tax-exempt taxpayer” means

(a)  a person who is exempt from tax under Book VIII, other than an insurer referred to in paragraph k of section 998 not so exempt from tax on the totality of its taxable income by reason of section 999.0.1;

(b)  a corporation that would be exempt from tax under section 985 but for section 192; or

(c)  a trust one of the capital or income beneficiaries of which is a person mentioned in paragraph a or b;

“wages” means the income computed under Chapters I and II of Title II of Book III.

For the purposes of the definition of “eligible employee” in the first paragraph,

(a)  where, during a pay period, an employee reports for work at an establishment of the employer situated in an eligible region and at an establishment of the employer situated outside the eligible region, the employee is, for that period, deemed

i.  except if subparagraph ii applies, to report for work only at the establishment situated in the eligible region, or

ii.  to report for work only at the establishment situated outside the eligible region if, during that period, the employee reports for work mainly at an establishment of the employer situated outside the eligible region; and

(b)  where, during a pay period, an employee is not required to report for work at an establishment of the employer and the employee’s salary or wages in relation to that period are paid from such an establishment situated in an eligible region, the employee is deemed to report for work at that establishment if the duties performed by the employee during that period are performed mainly in the eligible region.

2005, c. 1, s. 244; 2005, c. 24, s. 51; 2005, c. 28, s. 195; 2006, c. 13, s. 150.

2006-03-01

1029.8.36.59.21. In this division,

“eligibility period” relating to an employee, of an eligible taxpayer or a qualified partnership, means, subject to sections 1029.8.36.59.22 and 1029.8.36.59.23, the aggregate of all periods each of which is a period during which the employee qualifies as an eligible employee of the taxpayer or partnership, without that aggregate extending beyond the first 52 weeks of such qualification;

“eligible employee” of an eligible taxpayer or of a qualified partnership means an employee, other than an excluded employee, who reports for work at an establishment of the employer situated in an eligible region and holds an eligible employment therein;

“eligible employment” means an employment that a person begins to hold in the 12-month period that follows the date on which the person successfully completes the courses and, where applicable, the internships leading to the awarding of a recognized diploma, or is awarded a recognized diploma that is a graduate diploma or degree under an educational program requiring the writing of an essay, dissertation or thesis if

(a)  the knowledge and skills obtained in the course of that training or program are related to the duties performed by the person in connection with the employment; and

(b)  the employment contract is entered into after 11 March 2003 and before 13 June 2003;

“eligible region” means

(a)  one of the following administrative regions described in Order in Council 2000-87 dated 22 December 1987 concerning the revision of the boundaries of the administrative regions of Québec, as amended:

i.  administrative region 01 Bas-Saint-Laurent,

ii.  administrative region 02 Saguenay-Lac-Saint-Jean,

iii.  administrative region 08 Abitibi-Témiscamingue,

iv.  administrative region 09 Côte-Nord,

v.  administrative region 10 Nord-du-Québec, or

vi.  administrative region 11 Gaspésie-Îles-de-la-Madeleine; or

(b)  one of the following regional county municipalities:

i.  Municipalité régionale de comté d’Antoine-Labelle,

ii.  Municipalité régionale de comté du Haut-Saint-Maurice,

iii.  Municipalité régionale de comté de La Vallée-de-la-Gatineau,

iv.  Municipalité régionale de comté de Mékinac, or

v.  Municipalité régionale de comté de Pontiac;

“eligible taxpayer” for a taxation year means a taxpayer, other than a tax-exempt taxpayer, who, in the year, carries on business in an eligible region and has an establishment therein;

“excluded employee” means

(a)  an employee of a taxpayer that is an individual, where the employee is not dealing at arm’s length with the individual;

(b)  an employee of a partnership, where the employee is not dealing at arm’s length with a member of the partnership; or

(c)  an employee of a taxpayer that is a corporation, where the employee is a specified shareholder of the corporation or, where the corporation is a cooperative, a specified member of the corporation;

“qualified partnership” for a fiscal period means a partnership that, during the period, carries on business in an eligible region and has an establishment therein;

“qualified wages” incurred by an eligible taxpayer for a taxation year or by a qualified partnership for a fiscal period, in respect of an eligible employee, means the lesser of

(a)  the amount obtained by multiplying $40,000 by the proportion that the number of days in the taxation year or the fiscal period that are included in the eligibility period relating to the employee, of the taxpayer or the partnership, is of 365; and

(b)  the amount by which the amount of wages incurred by the taxpayer or partnership in the taxation year or fiscal period, but after 11 March 2003, in respect of the employee and that may reasonably be considered to relate to services rendered by the employee in the portion of the eligibility period relating to the employee, of the taxpayer or partnership, that is included in the taxation year or fiscal period, to the extent that the amount of wages is paid, exceeds the aggregate of all amounts each of which is an amount of government assistance or non-government assistance attributable to such wages, that the taxpayer or partnership has received, is entitled to receive or may reasonably expect to receive, on or before, in the case of the taxpayer, the taxpayer’s filing-due date for that taxation year and, in the case of the partnership, six months after the end of the fiscal period;

“recognized diploma” means

(a)  an attestation of vocational education, a diploma of vocational studies or an attestation of vocational specialization, awarded by the Minister of Education, Recreation and Sports;

(b)  a diploma of college studies in technical training awarded by the Minister of Education, Recreation and Sports or by a college-level educational institution to which the Minister of Education, Recreation and Sports has delegated the responsibility of awarding such a diploma;

(c)  an attestation of college studies in technical training awarded by a college-level educational institution of Québec;

(d)  an undergraduate or graduate diploma or degree awarded by a Québec university;

(e)  a diploma awarded by an educational institution situated outside Québec, in respect of which the Minister of Immigration and Cultural Communities has issued an equivalence for one of the diplomas referred to in paragraphs a to d; or

(f)  an attestation of studies for a post-secondary educational program of the Conservatoire de musique et d’art dramatique du Québec, the École du Barreau du Québec, the École nationale de police du Québec or the National Theatre School of Canada;

“specified member” of a corporation that is a cooperative, in a taxation year, means a member having, directly or indirectly, at any time in the year, at least 10% of the votes at a meeting of the members of the cooperative;

“tax-exempt taxpayer” means

(a)  a person who is exempt from tax under Book VIII, other than an insurer referred to in paragraph k of section 998 not so exempt from tax on the totality of its taxable income by reason of section 999.0.1;

(b)  a corporation that would be exempt from tax under section 985 but for section 192; or

(c)  a trust one of the capital or income beneficiaries of which is a person mentioned in paragraph a or b;

“wages” means the income computed under Chapters I and II of Title II of Book III.

For the purposes of the definition of "eligible employee" in the first paragraph,

(a)  where, during a pay period, an employee reports for work at an establishment of the employer situated in an eligible region and at an establishment of the employer situated outside the eligible region, the employee is, for that period, deemed

i.  except if subparagraph ii applies, to report for work only at the establishment situated in the eligible region, or

ii.  to report for work only at the establishment situated outside the eligible region if, during that period, the employee reports for work mainly at an establishment of the employer situated outside the eligible region; and

(b)  where, during a pay period, an employee is not required to report for work at an establishment of the employer and the employee’s salary or wages in relation to that period are paid from such an establishment situated in an eligible region, the employee is deemed to report for work at that establishment if the duties performed by the employee during that period are performed mainly in the eligible region.

2005, c. 1, s. 244; 2005, c. 24, s. 51; 2005, c. 28, s. 195.