I-3 - Taxation Act

Section 776.1.5.0.16 Disposition versions

2022-06-01

776.1.5.0.16. In this chapter,

“eligible employment” of an individual means an office or employment the duties of which are ordinarily performed by the individual in an eligible region and are related

(a)  to a business carried on by the individual’s employer in that region; and

(b)  to the knowledge and skills obtained by the individual in the course of the training or program leading to the awarding of a recognized diploma;

“eligible individual” for a taxation year, in relation to an eligible employment, means an individual who, at the end of 31 December of the year, is resident in Québec in an eligible region and

(a)  begins to hold the eligible employment at a time in the year that is within the 24-month period that follows the date on which the individual successfully completes the courses and, where applicable, the internships leading to the awarding of the recognized diploma, or, where the recognized diploma is a master’s or doctoral degree, the date on which the individual obtains the diploma under an educational program requiring the writing of an essay, dissertation or thesis; or

(b)  holds the eligible employment in the year and is resident in an eligible region throughout the period that begins at the end of 31 December of the last taxation year for which the individual may deduct an amount from the individual’s tax otherwise payable under this chapter, or is deemed to have paid an amount to the Minister on account of the individual’s tax payable under Division II.20 of Chapter III.1 of Title III of Book IX, as it read before being repealed, and that ends at the end of 31 December of the year;

“eligible region” means

(a)  one of the following administrative regions described in the Décret concernant la révision des limites des régions administratives du Québec (chapter 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;

(b)  one of the following regional county municipalities:

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

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

iii.  Municipalité régionale de comté de Mékinac, or

iv.  Municipalité régionale de comté de Pontiac; or

(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);

“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 Higher Education, Research, Science and Technology or by a college-level educational institution to which the Minister of Higher Education, Research, Science and Technology 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 Canada that is considered, following a comparative assessment carried out by the Minister of Immigration, Francization and Integration, to be comparable to one of the diplomas referred to in paragraphs a to d;

(e.1)  any of the following diplomas awarded by an educational institution situated outside Québec but in Canada:

i.  a diploma that is considered, following a comparative assessment carried out by the Minister of Immigration, Francization and Integration before 1 July 2015, to be comparable to one of the diplomas referred to in paragraphs a to c,

ii.  a diploma that, as certified in writing by the educational institution, is comparable to one of the diplomas referred to in paragraphs a to c, or

iii.  an undergraduate or graduate diploma or degree awarded by a university; 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.

“recognized post-secondary diploma” means

(a)  a diploma referred to in any of paragraphs b to d and f of the definition of “recognized diploma” or in subparagraph iii of paragraph e.1 of that definition; or

(b)  a diploma that is considered, under paragraph e of the definition of “recognized diploma” or subparagraph i or ii of paragraph e.1 of that definition, to be comparable to one of the diplomas referred to in paragraphs b to d of that definition;

“specified employment” of an individual means an eligible employment of the individual that the individual begins to hold after 20 March 2012 and in respect of which the following conditions are met:

(a)  the recognized diploma to which paragraph b of the definition of “eligible employment” refers, in relation to that employment, is a recognized post-secondary diploma; and

(b)  the individual

i.  began to hold the employment within the 24-month period that follows the date on which the individual successfully completed the courses and, where applicable, the internships leading to the awarding of the recognized diploma, or, where the diploma is a master’s or doctoral degree, the date on which the individual obtained the diploma under an educational program requiring the writing of an essay, dissertation or thesis, or

ii.  held a former employment that is a specified employment of the individual.

For the purposes of the definition of “eligible individual” in the first paragraph, an individual who was resident in Québec in an eligible region immediately before the individual’s death is deemed to be resident in Québec in an eligible region throughout the period that begins at the time of the individual’s death and ends at the end of 31 December of the year in which the individual died.

2006, c. 36, s. 83; 2013, c. 10, s. 62; 2013, c. 28, s. 140; 2015, c. 36, s. 52; 2021, c. 14, s. 97; 2022, c. 14, s. 215.

2021-06-02

776.1.5.0.16. In this chapter,

“eligible employment” of an individual means an office or employment the duties of which are ordinarily performed by the individual in an eligible region and are related

(a)  to a business carried on by the individual’s employer in that region; and

(b)  to the knowledge and skills obtained by the individual in the course of the training or program leading to the awarding of a recognized diploma;

“eligible individual” for a taxation year, in relation to an eligible employment, means an individual who, at the end of 31 December of the year, is resident in Québec in an eligible region and

(a)  begins to hold the eligible employment at a time in the year that is within the 24-month period that follows the date on which the individual successfully completes the courses and, where applicable, the internships leading to the awarding of the recognized diploma, or, where the recognized diploma is a master’s or doctoral degree, the date on which the individual obtains the diploma under an educational program requiring the writing of an essay, dissertation or thesis; or

(b)  holds the eligible employment in the year and is resident in an eligible region throughout the period that begins at the end of 31 December of the last taxation year for which the individual may deduct an amount from the individual’s tax otherwise payable under this chapter, or is deemed to have paid an amount to the Minister on account of the individual’s tax payable under Division II.20 of Chapter III.1 of Title III of Book IX, as it read before being repealed, and that ends at the end of 31 December of the year;

“eligible region” means

(a)  one of the following administrative regions described in the Décret concernant la révision des limites des régions administratives du Québec (chapter 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;

(b)  one of the following regional county municipalities:

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

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

iii.  Municipalité régionale de comté de Mékinac, or

iv.  Municipalité régionale de comté de Pontiac; or

(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);

“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 Higher Education, Research, Science and Technology or by a college-level educational institution to which the Minister of Higher Education, Research, Science and Technology 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 Canada that is considered, following a comparative assessment carried out by the Minister of Immigration and Cultural Communities, to be comparable to one of the diplomas referred to in paragraphs a to d;

(e.1)  any of the following diplomas awarded by an educational institution situated outside Québec but in Canada:

i.  a diploma that is considered, following a comparative assessment carried out by the Minister of Immigration and Cultural Communities before 1 July 2015, to be comparable to one of the diplomas referred to in paragraphs a to c,

ii.  a diploma that, as certified in writing by the educational institution, is comparable to one of the diplomas referred to in paragraphs a to c, or

iii.  an undergraduate or graduate diploma or degree awarded by a university; 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.

“recognized post-secondary diploma” means

(a)  a diploma referred to in any of paragraphs b to d and f of the definition of “recognized diploma” or in subparagraph iii of paragraph e.1 of that definition; or

(b)  a diploma that is considered, under paragraph e of the definition of “recognized diploma” or subparagraph i or ii of paragraph e.1 of that definition, to be comparable to one of the diplomas referred to in paragraphs b to d of that definition;

“specified employment” of an individual means an eligible employment of the individual that the individual begins to hold after 20 March 2012 and in respect of which the following conditions are met:

(a)  the recognized diploma to which paragraph b of the definition of “eligible employment” refers, in relation to that employment, is a recognized post-secondary diploma; and

(b)  the individual

i.  began to hold the employment within the 24-month period that follows the date on which the individual successfully completed the courses and, where applicable, the internships leading to the awarding of the recognized diploma, or, where the diploma is a master’s or doctoral degree, the date on which the individual obtained the diploma under an educational program requiring the writing of an essay, dissertation or thesis, or

ii.  held a former employment that is a specified employment of the individual.

For the purposes of the definition of “eligible individual” in the first paragraph, an individual who was resident in Québec in an eligible region immediately before the individual’s death is deemed to be resident in Québec in an eligible region throughout the period that begins at the time of the individual’s death and ends at the end of 31 December of the year in which the individual died.

2006, c. 36, s. 83; 2013, c. 10, s. 62; 2013, c. 28, s. 140; 2015, c. 36, s. 52; 2021, c. 14, s. 97.

2015-12-04

776.1.5.0.16. In this chapter,

“eligible employment” of an individual means an office or employment the duties of which are ordinarily performed by the individual in an eligible region and are related

(a)  to a business carried on by the individual’s employer in that region; and

(b)  to the knowledge and skills obtained by the individual in the course of the training or program leading to the awarding of a recognized diploma;

“eligible individual” for a taxation year, in relation to an eligible employment, means an individual who, at the end of 31 December of the year, is resident in Québec in an eligible region and

(a)  begins to hold the eligible employment at a time in the year that is within the 24-month period that follows the date on which the individual successfully completes the courses and, where applicable, the internships leading to the awarding of the recognized diploma, or, where the recognized diploma is a master’s or doctoral degree, the date on which the individual obtains the diploma under an educational program requiring the writing of an essay, dissertation or thesis; or

(b)  holds the eligible employment in the year and is resident in an eligible region throughout the period that begins at the end of 31 December of the last taxation year for which the individual may deduct an amount from the individual’s tax otherwise payable under this chapter, or is deemed to have paid an amount to the Minister on account of the individual’s tax payable under Division II.20 of Chapter III.1 of Title III of Book IX, and that ends at the end of 31 December of the year;

“eligible region” means

(a)  one of the following administrative regions described in the Décret concernant la révision des limites des régions administratives du Québec (chapter 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;

(b)  one of the following regional county municipalities:

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

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

iii.  Municipalité régionale de comté de Mékinac, or

iv.  Municipalité régionale de comté de Pontiac; or

(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);

“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 Higher Education, Research, Science and Technology or by a college-level educational institution to which the Minister of Higher Education, Research, Science and Technology 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 Canada that is considered, following a comparative assessment carried out by the Minister of Immigration and Cultural Communities, to be comparable to one of the diplomas referred to in paragraphs a to d;

(e.1)  any of the following diplomas awarded by an educational institution situated outside Québec but in Canada:

i.  a diploma that is considered, following a comparative assessment carried out by the Minister of Immigration and Cultural Communities before 1 July 2015, to be comparable to one of the diplomas referred to in paragraphs a to c,

ii.  a diploma that, as certified in writing by the educational institution, is comparable to one of the diplomas referred to in paragraphs a to c, or

iii.  an undergraduate or graduate diploma or degree awarded by a university; 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.

“recognized post-secondary diploma” means

(a)  a diploma referred to in any of paragraphs b to d and f of the definition of “recognized diploma” or in subparagraph iii of paragraph e.1 of that definition; or

(b)  a diploma that is considered, under paragraph e of the definition of “recognized diploma” or subparagraph i or ii of paragraph e.1 of that definition, to be comparable to one of the diplomas referred to in paragraphs b to d of that definition;

“specified employment” of an individual means an eligible employment of the individual that the individual begins to hold after 20 March 2012 and in respect of which the following conditions are met:

(a)  the recognized diploma to which paragraph b of the definition of “eligible employment” refers, in relation to that employment, is a recognized post-secondary diploma; and

(b)  the individual

i.  began to hold the employment within the 24-month period that follows the date on which the individual successfully completed the courses and, where applicable, the internships leading to the awarding of the recognized diploma, or, where the diploma is a master’s or doctoral degree, the date on which the individual obtained the diploma under an educational program requiring the writing of an essay, dissertation or thesis, or

ii.  held a former employment that is a specified employment of the individual.

For the purposes of the definition of “eligible individual” in the first paragraph, an individual who was resident in Québec in an eligible region immediately before the individual’s death is deemed to be resident in Québec in an eligible region throughout the period that begins at the time of the individual’s death and ends at the end of 31 December of the year in which the individual died.

2006, c. 36, s. 83; 2013, c. 10, s. 62; 2013, c. 28, s. 140; 2015, c. 36, s. 52.

2014-01-05

776.1.5.0.16. In this chapter,

“eligible employment” of an individual means an office or employment the duties of which are ordinarily performed by the individual in an eligible region and are related

(a)  to a business carried on by the individual’s employer in that region; and

(b)  to the knowledge and skills obtained by the individual in the course of the training or program leading to the awarding of a recognized diploma;

“eligible individual” for a taxation year, in relation to an eligible employment, means an individual who, at the end of 31 December of the year, is resident in Québec in an eligible region and

(a)  begins to hold the eligible employment at a time in the year that is within the 24-month period that follows the date on which the individual successfully completes the courses and, where applicable, the internships leading to the awarding of the recognized diploma, or, where the recognized diploma is a master’s or doctoral degree, the date on which the individual obtains the diploma under an educational program requiring the writing of an essay, dissertation or thesis; or

(b)  holds the eligible employment in the year and is resident in an eligible region throughout the period that begins at the end of 31 December of the last taxation year for which the individual may deduct an amount from the individual’s tax otherwise payable under this chapter, or is deemed to have paid an amount to the Minister on account of the individual’s tax payable under Division II.20 of Chapter III.1 of Title III of Book IX, and that ends at the end of 31 December of the year;

“eligible region” means

(a)  one of the following administrative regions described in the Décret concernant la révision des limites des régions administratives du Québec (chapter 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;

(b)  one of the following regional county municipalities:

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

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

iii.  Municipalité régionale de comté de Mékinac, or

iv.  Municipalité régionale de comté de Pontiac; or

(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);

“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 Higher Education, Research, Science and Technology or by a college-level educational institution to which the Minister of Higher Education, Research, Science and Technology 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 that is considered, following a comparative assessment carried out by the Minister of Immigration and Cultural Communities, to be comparable to 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.

“recognized post-secondary diploma” means

(a)  a diploma referred to in any of paragraphs b to d and f of the definition of “recognized diploma” ; or

(b)  a diploma that is considered, under paragraph e of the definition of “recognized diploma”, to be comparable to one of the diplomas referred to in paragraphs b to d of that definition;

“specified employment” of an individual means an eligible employment of the individual that the individual begins to hold after 20 March 2012 and in respect of which the following conditions are met:

(a)  the recognized diploma to which paragraph b of the definition of “eligible employment” refers, in relation to that employment, is a recognized post-secondary diploma; and

(b)  the individual

i.  began to hold the employment within the 24-month period that follows the date on which the individual successfully completed the courses and, where applicable, the internships leading to the awarding of the recognized diploma, or, where the diploma is a master’s or doctoral degree, the date on which the individual obtained the diploma under an educational program requiring the writing of an essay, dissertation or thesis, or

ii.  held a former employment that is a specified employment of the individual.

For the purposes of the definition of “eligible individual” in the first paragraph, an individual who was resident in Québec in an eligible region immediately before the individual’s death is deemed to be resident in Québec in an eligible region throughout the period that begins at the time of the individual’s death and ends at the end of 31 December of the year in which the individual died.

2006, c. 36, s. 83; 2013, c. 10, s. 62; 2013, c. 28, s. 140.

2013-06-05

776.1.5.0.16. In this chapter,

“eligible employment” of an individual means an office or employment the duties of which are ordinarily performed by the individual in an eligible region and are related

(a)  to a business carried on by the individual’s employer in that region; and

(b)  to the knowledge and skills obtained by the individual in the course of the training or program leading to the awarding of a recognized diploma;

“eligible individual” for a taxation year, in relation to an eligible employment, means an individual who, at the end of 31 December of the year, is resident in Québec in an eligible region and

(a)  begins to hold the eligible employment at a time in the year that is within the 24-month period that follows the date on which the individual successfully completes the courses and, where applicable, the internships leading to the awarding of the recognized diploma, or, where the recognized diploma is a master’s or doctoral degree, the date on which the individual obtains the diploma under an educational program requiring the writing of an essay, dissertation or thesis; or

(b)  holds the eligible employment in the year and is resident in an eligible region throughout the period that begins at the end of 31 December of the last taxation year for which the individual may deduct an amount from the individual’s tax otherwise payable under this chapter, or is deemed to have paid an amount to the Minister on account of the individual’s tax payable under Division II.20 of Chapter III.1 of Title III of Book IX, and that ends at the end of 31 December of the year;

“eligible region” means

(a)  one of the following administrative regions described in the Décret concernant la révision des limites des régions administratives du Québec (chapter 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;

(b)  one of the following regional county municipalities:

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

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

iii.  Municipalité régionale de comté de Mékinac, or

iv.  Municipalité régionale de comté de Pontiac; or

(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);

“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 that is considered, following a comparative assessment carried out by the Minister of Immigration and Cultural Communities, to be comparable to 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.

“recognized post-secondary diploma” means

(a)  a diploma referred to in any of paragraphs b to d and f of the definition of “recognized diploma” ; or

(b)  a diploma that is considered, under paragraph e of the definition of “recognized diploma”, to be comparable to one of the diplomas referred to in paragraphs b to d of that definition;

“specified employment” of an individual means an eligible employment of the individual that the individual begins to hold after 20 March 2012 and in respect of which the following conditions are met:

(a)  the recognized diploma to which paragraph b of the definition of “eligible employment” refers, in relation to that employment, is a recognized post-secondary diploma; and

(b)  the individual

i.  began to hold the employment within the 24-month period that follows the date on which the individual successfully completed the courses and, where applicable, the internships leading to the awarding of the recognized diploma, or, where the diploma is a master’s or doctoral degree, the date on which the individual obtained the diploma under an educational program requiring the writing of an essay, dissertation or thesis, or

ii.  held a former employment that is a specified employment of the individual.

For the purposes of the definition of “eligible individual” in the first paragraph, an individual who was resident in Québec in an eligible region immediately before the individual’s death is deemed to be resident in Québec in an eligible region throughout the period that begins at the time of the individual’s death and ends at the end of 31 December of the year in which the individual died.

2006, c. 36, s. 83; 2013, c. 10, s. 62.

2010-03-01

776.1.5.0.16. In this chapter,

“eligible employment” of an individual means an office or employment the duties of which are ordinarily performed by the individual in an eligible region and are related

(a)  to a business carried on by the individual’s employer in that region; and

(b)  to the knowledge and skills obtained by the individual in the course of the training or program leading to the awarding of a recognized diploma;

“eligible individual” for a taxation year, in relation to an eligible employment, means an individual who, at the end of 31 December of the year, is resident in Québec in an eligible region and

(a)  begins to hold the eligible employment at a time in the year that is within the 24-month period that follows the date on which the individual 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 master’s or doctoral degree under an educational program requiring the writing of an essay, dissertation or thesis; or

(b)  holds the eligible employment in the year and is resident in an eligible region throughout the period that begins at the end of 31 December of the last taxation year for which the individual may deduct an amount from the individual’s tax otherwise payable under this chapter, or is deemed to have paid an amount to the Minister on account of the individual’s tax payable under Division II.20 of Chapter III.1 of Title III of Book IX, and that ends at the end of 31 December of the year;

“eligible region” means

(a)  one of the following administrative regions described in the Décret concernant la révision des limites des régions administratives du Québec (chapter 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;

(b)  one of the following regional county municipalities:

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

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

iii.  Municipalité régionale de comté de Mékinac, or

iv.  Municipalité régionale de comté de Pontiac; or

(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);

“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 that is considered, following a comparative assessment carried out by the Minister of Immigration and Cultural Communities, to be comparable to 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.

For the purposes of the definition of “eligible individual” in the first paragraph, an individual who was resident in Québec in an eligible region immediately before the individual’s death is deemed to be resident in Québec in an eligible region throughout the period that begins at the time of the individual’s death and ends at the end of 31 December of the year in which the individual died.

2006, c. 36, s. 83.

2006-12-06

776.1.5.0.16. In this chapter,

“eligible employment” of an individual means an office or employment the duties of which are ordinarily performed by the individual in an eligible region and are related

(a)  to a business carried on by the individual’s employer in that region; and

(b)  to the knowledge and skills obtained by the individual in the course of the training or program leading to the awarding of a recognized diploma;

“eligible individual” for a taxation year, in relation to an eligible employment, means an individual who, at the end of 31 December of the year, is resident in Québec in an eligible region and

(a)  begins to hold the eligible employment at a time in the year that is within the 24-month period that follows the date on which the individual 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 master’s or doctoral degree under an educational program requiring the writing of an essay, dissertation or thesis; or

(b)  holds the eligible employment in the year and is resident in an eligible region throughout the period that begins at the end of 31 December of the last taxation year for which the individual may deduct an amount from the individual’s tax otherwise payable under this chapter, or is deemed to have paid an amount to the Minister on account of the individual’s tax payable under Division II.20 of Chapter III.1 of Title III of Book IX, and that ends at the end of 31 December of the year;

“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;

(b)  one of the following regional county municipalities:

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

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

iii.  Municipalité régionale de comté de Mékinac, or

iv.  Municipalité régionale de comté de Pontiac; or

(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);

“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 that is considered, following a comparative assessment carried out by the Minister of Immigration and Cultural Communities, to be comparable to 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.

For the purposes of the definition of “eligible individual” in the first paragraph, an individual who was resident in Québec in an eligible region immediately before the individual’s death is deemed to be resident in Québec in an eligible region throughout the period that begins at the time of the individual’s death and ends at the end of 31 December of the year in which the individual died.

2006, c. 36, s. 83.