R-5 - Act respecting the Régie de l’assurance maladie du Québec

Section 33 Disposition versions

2024-05-07

33. In this division, unless the context indicates a different meaning,

“base period” has the meaning assigned by section 737.18.6 of the Taxation Act (chapter I-3);

“base year” of a specified employer means the first year of the specified employer that ends after 31 December 2012 and throughout which the specified employer carried on a business;

“business” means a business within the meaning of section 1 of the Taxation Act;

“certificate” for a taxation year or fiscal period of an employer, in relation to a large investment project, within the meaning of paragraph a of the definition of that expression, means the certificate that, for the purposes of this section and sections 34 and 34.1.0.3 to 34.1.0.4, is issued by the Minister of Finance, in relation to the large investment project, for the taxation year or fiscal period, as the case may be;

“computation method election” applicable to an employer’s taxation year or fiscal period, in relation to a large investment project, within the meaning of paragraph a of the definition of that expression, means the election that the employer makes in relation to the large investment project and to which subparagraph ii of subparagraph d.1 of the sixth paragraph of section 34 refers for that year or fiscal period, as the case may be;

“cumulative total eligible expenses” of an employer at the end of a particular taxation year or fiscal period, in respect of a large investment project, within the meaning of paragraph b of the definition of that expression, means the cumulative total eligible expenses of the employer within the meaning of section 737.18.17.14 of the Taxation Act, in relation to the large investment project;

“date of the beginning of the tax-free period” in respect of a large investment project of an employer means

(a)  in the case of a large investment project within the meaning of paragraph a of the definition of that expression, the date that is specified as such in the first certificate, in relation to the large investment project, or in the qualification certificate issued to the employer, in relation to the project, where the employer acquired all or substantially all of the recognized business in relation to the project and where the Minister of Finance authorized the transfer of the carrying out of the project to the employer, according to the qualification certificate; or

(b)  in the case of a large investment project within the meaning of paragraph b of the definition of that expression, the date of the beginning of the tax-free period within the meaning of section 737.18.17.14 of the Taxation Act, in relation to the large investment project;

“date of the end of the start-up period” of a large investment project of an employer, within the meaning of paragraph a of the definition of that expression, means the date that is specified as such in the first certificate, in relation to the large investment project, or in the qualification certificate issued to the employer, in relation to the project, where the employer acquired all or substantially all of the recognized business in relation to the project and where the Minister of Finance authorized the transfer of the carrying out of the project to the employer, according to the qualification certificate;

“designated employee” means an individual employed by a designated employer in a specified period, other than, if the specified period begins before 5 July 2020, an employee who receives no remuneration from the employer for at least 14 consecutive days included in that period;

“designated employer” for a year means an employer who has an establishment in Québec in the year and is a qualifying entity for a specified period included in the year;

“digital platform” means a digital platform within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“eligibility period” of an exempt employer means the period of five years that begins on the later of the day of coming into force of the certificate referred to in paragraph a of section 771.12 of the Taxation Act that was issued in respect of the exempt employer and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible activities” means eligible activities within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“eligible employee” means an employee of a specified employer who holds in Québec–under a contract entered into after 4 June 2014, if the specified employer’s base year is the year 2013, or after the end of the specified employer’s base year, in any other case–a recognized employment requiring at least 26 hours of work per week, for an indeterminate period or an expected minimum period of 40 weeks and holds the diploma normally required to have access to the recognized employment;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act; and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“eligible preceding year” of an individual, in relation to a particular year, means a year throughout which the individual was resident in Canada and that precedes the particular year;

“eligible specified employer” for a year means a specified employer for the year whose total payroll for the year is both less than the employer’s total payroll threshold for the year and attributable, in a proportion of more than 50%,

(a)  to activities in the agriculture, forestry, fishing and hunting sector that are included in the group described under code 11 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada;

(b)  to activities in the mining, quarrying, and oil and gas extraction sector that are included in the group described under code 21 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada; or

(c)  to activities in the manufacturing sector that are included in the groups described under codes 31 to 33 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages that are paid or deemed to be paid by the employer in that taxation year and before the particular time each of which is wages that, in a proportion of 75%, are not the object, because of the fifth paragraph of section 34, of a contribution payable under that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“excluded employer” means an employer that is a corporation exempt from tax under Book VIII of Part I of the Taxation Act;

“exempt employer”, at a particular time, means an employer who, subject to the second and third paragraphs and for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, if that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation because of any of subparagraphs a to e of the first paragraph of section 771.13 of that Act or because of the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in subparagraphs a to e of that first paragraph or the failure to comply with the condition set out in paragraph a of section 771.12 occurs, would be such an exempt corporation were it not for those subparagraphs or that paragraph a;

“exemption period” of an eligible employer means the five-year period that begins at the beginning of the eligible employer’s first taxation year;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;

“investment period” means an investment period within the meaning of section 737.18.17.14 of the Taxation Act;

“large investment project” of an employer means

(a)  for the purpose of applying subparagraph d.1 of the sixth paragraph of section 34 and sections 34.1.0.3 to 34.1.0.4, an investment project in respect of which a qualification certificate has been issued to the employer by the Minister of Finance for that purpose; or

(b)  for the purpose of applying subparagraph d.2 of the sixth paragraph of section 34 and sections 34.1.0.5 and 34.1.0.6, an investment project in respect of which a qualification certificate has been issued to the employer by the Minister of Finance for that purpose;

“last day of the tax-free period” in respect of a large investment project means

(a)  in the case of a large investment project within the meaning of paragraph a of the definition of that expression, the last day of the 15-year period that begins on the date of the beginning of the tax-free period in respect of the project; or

(b)  in the case of a large investment project within the meaning of paragraph b of the definition of that expression, the last day of the tax-free period, within the meaning of section 737.18.17.14 of the Taxation Act, in relation to the large investment project;

“maximum annual contribution exemption amount” of an employer for a taxation year or fiscal period, in relation to a large investment project, means

(a)  in the case of a large investment project within the meaning of paragraph a of the definition of that expression, the amount determined, for the year or fiscal period, as the case may be, in respect of the large investment project, by the formula in the second paragraph of section 34.1.0.3.1; or

(b)  in the case of a large investment project within the meaning of paragraph b of the definition of that expression, the amount determined, for the year or fiscal period, as the case may be, in respect of the large investment project, by the formula in the second paragraph of section 34.1.0.5;

“maximum annual tax exemption amount” of an employer for a taxation year, in relation to a large investment project, means

(a)  in the case of a large investment project within the meaning of paragraph a of the definition of that expression, the amount determined for the year, in respect of the large investment project, by the formula in subparagraph i of subparagraph b of the second paragraph of section 737.18.17.5.1, where the project is an employer’s project, or in subparagraph ii of that subparagraph b, where the project is that of a partnership of which the employer is a member at the end of the partnership’s fiscal period that ends in that year; or

(b)  in the case of a large investment project within the meaning of paragraph b of the definition of that expression, the amount determined for the year, in respect of the large investment project, by the formula in subparagraph i of subparagraph b of the first paragraph of section 737.18.17.18, where the project is the employer’s project, or in subparagraph ii of that subparagraph b, where the project is that of a partnership of which the employer is a member at the end of the partnership’s fiscal period that ends in that year;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified corporation” for a taxation year means a qualified corporation for the year, within the meaning of section 737.18.17.14 of the Taxation Act, that holds a certificate which, for the purposes of this section and sections 34, 34.1.0.5 and 34.1.0.6, is issued by the Minister of Finance for the year in relation to a large investment project, within the meaning of paragraph b of the definition of that expression;

“qualified partnership” for a fiscal period means a qualified partnership for the fiscal period, within the meaning of section 737.18.17.14 of the Taxation Act, that holds a certificate which, for the purposes of this section and sections 34, 34.1.0.5 and 34.1.0.6, is issued by the Minister of Finance for the fiscal period in relation to a large investment project, within the meaning of paragraph b of the definition of that expression;

“qualified wages” in relation to an eligible employee of a specified employer means the portion of the wages paid by the specified employer, in relation to the eligible employee, that is referred to in the first paragraph of section 34, other than the value of a benefit received or enjoyed by the employee because of a previous office or employment;

“qualifying entity” for a specified period means an entity that, for the specified period, is a qualifying entity for the purposes of section 125.7 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and, if the specified period begins after 4 July 2020, in respect of which the necessary conditions for an overpayment to be deemed to arise are met, in the specified period, under subsection 2 of that section 125.7 for the taxation year in which the specified period ends;

“recognized business” of an employer, in relation to a large investment project, within the meaning of paragraph a of the definition of that expression, means a business carried on in Québec by the employer, in connection with which the large investment project was carried out or is in the process of being carried out and in respect of which, unless the employer made a computation method election in relation to the project, the employer keeps separate accounts in relation to the eligible activities that are carried on in the course of carrying on the business and that arise from the project;

“recognized employment” means an employment identified by any of the following codes and labels of the National Occupational Classification, as amended from time to time and established jointly by Human Resources and Skills Development Canada and Statistics Canada:

(a)  code 2111 Physicists and astronomers;

(b)  code 2112 Chemists;

(c)  code 2113 Geoscientists and oceanographers;

(d)  code 2114 Meteorologists and climatologists;

(e)  code 2115 Other professional occupations in physical sciences;

(f)  code 2121 Biologists and related scientists;

(g)  code 2122 Forestry professionals;

(h)  code 2123 Agricultural representatives, consultants and specialists;

(i)  code 2131 Civil engineers;

(j)  code 2132 Mechanical engineers;

(k)  code 2133 Electrical and electronics engineers;

(l)  code 2134 Chemical engineers;

(m)  code 2141 Industrial and manufacturing engineers;

(n)  code 2142 Metallurgical and materials engineers;

(o)  code 2143 Mining engineers;

(p)  code 2144 Geological engineers;

(q)  code 2145 Petroleum engineers;

(r)  code 2146 Aerospace engineers;

(s)  code 2147 Computer engineers (except software engineers and designers);

(t)  code 2148 Other professional engineers, n.e.c.;

(u)  code 2151 Architects;

(v)  code 2153 Urban and land use planners;

(w)  code 2161 Mathematicians, statisticians and actuaries;

(x)  code 2171 Information systems analysts and consultants;

(y)  code 2172 Database analysts and data administrators;

(z)  code 2173 Software engineers and designers;

(z.1)  code 2174 Computer programmers and interactive media developers;

(z.2)  code 2175 Web designers and developers;

(z.3)  code 2211 Chemical technologists and technicians;

(z.4)  code 2212 Geological and mineral technologists and technicians;

(z.5)  code 2221 Biological technologists and technicians;

(z.6)  code 2223 Forestry technologists and technicianss;

(z.7)  code 2231 Civil engineering technologists and technicians;

(z.8)  code 2232 Mechanical engineering technologists and technicians;

(z.9)  code 2233 Industrial engineering and manufacturing technologists and technicians;

(z.10)  code 2241 Electrical and electronics engineering technologists and technicians;

(z.11)  code 2243 Industrial instrument technicians and mechanics;

(z.12)  code 2244 Aircraft instrument, electrical and avionics mechanics, technicians and inspectors;

(z.13)  code 2251 Architectural technologists and technicians;

(z.14)  code 2252 Industrial designers;

(z.15)  code 2253 Drafting technologists and technicians;

(z.16)  code 2255 Technical occupations in geomatics and meteorology;

(z.17)  code 2281 Computer network technicians; and

(z.18)  code 2283 Information systems testing technicians;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a municipal or public body performing a function of government in Canada, a mandatary body of such a municipal or public body, or a corporation, commission or association exempt from tax under Part I of the Taxation Act under section 985;

“specified expenditure” of a designated employer, in relation to an employee, means the aggregate of all amounts each of which is the amount paid by the employer under the first paragraph of section 34 that is attributable to the employee’s specified wages for a week included in a specified period;

“specified period” means

(a)  the period that begins on 15 March 2020 and ends on 11 April 2020;

(b)  the period that begins on 12 April 2020 and ends on 9 May 2020;

(c)  the period that begins on 10 May 2020 and ends on 6 June 2020;

(d)  the period that begins on 7 June 2020 and ends on 4 July 2020;

(e)  the period that begins on 5 July 2020 and ends on 1 August 2020;

(f)  the period that begins on 2 August 2020 and ends on 29 August 2020;

(g)  the period that begins on 30 August 2020 and ends on 26 September 2020;

(h)  the period that begins on 27 September 2020 and ends on 24 October 2020;

(i)  the period that begins on 25 October 2020 and ends on 21 November 2020;

(j)  the period that begins on 22 November 2020 and ends on 19 December 2020;

(k)  the period that begins on 20 December 2020 and ends on 16 January 2021;

(l)  the period that begins on 17 January 2021 and ends on 13 February 2021;

(m)  the period that begins on 14 February 2021 and ends on 13 March 2021;

(n)  the period that begins on 14 March 2021 and ends on 10 April 2021;

(o)  the period that begins on 11 April 2021 and ends on 8 May 2021;

(p)  the period that begins on 9 May 2021 and ends on 5 June 2021;

(p.1)  the period that begins on 6 June 2021 and ends on 3 July 2021;

(p.2)  the period that begins on 4 July 2021 and ends on 31 July 2021;

(p.3)  the period that begins on 1 August 2021 and ends on 28 August 2021; or

(q)  a prescribed period;

“specified wages” of an employee means the wages paid, allocated, granted or awarded to the employee by the employee’s designated employer for a week in which the employee is on leave with pay and that is included in a specified period during which the employee is a designated employee and the designated employer is a qualifying entity;

“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;

“tax-free period” in respect of a large investment project means

(a)  in the case of a large investment project within the meaning of paragraph a of the definition of that expression, a tax-free period within the meaning of Chapter I of Title VII.2.3.1 of Book IV of Part I of the Taxation Act; or

(b)  in the case of a large investment project within the meaning of paragraph b of the definition of that expression, a tax-free period within the meaning of section 737.18.17.14 of the Taxation Act, in relation to the large investment project;

“total eligible expenses” at a particular time, in relation to a large investment project, within the meaning of paragraph b of the definition of that expression, means total eligible expenses, within the meaning of section 737.18.17.14 of the Taxation Act, in relation to the large investment project;

“total payroll” of an employer for a year means the aggregate of the wages paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“total payroll threshold” of an employer for a year means

(a)  $5,500,000 for the year 2018;

(b)  $6,000,000 for the years 2019 and 2020;

(c)  $6,500,000 for the year 2021; and

(d)   $7,000,000 for a year subsequent to the year 2021;

“total qualified capital investments” in relation to a large investment project, within the meaning of paragraph a of the definition of that expression, means total qualified capital investments, within the meaning of section 737.18.17.1 of the Taxation Act, in relation to the large investment project;

“wages” means base wages, within the meaning of section 1159.1 of the Taxation Act, excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  (paragraph repealed);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

However, an employer is not an exempt employer at a particular time in a taxation year that is included in a day of that year that is referred to in the fourth paragraph of section 771.1 of that Act.

Similarly, an employer who ceases, at the beginning of a taxation year, to be an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act, because of subparagraph f or g of the first paragraph of section 771.13, is not an exempt employer at a particular time in the part of the preceding taxation year that begins at the time when the situation set out in that subparagraph occurs.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

The expression “eligible activities”, where it applies in relation to a large investment project, within the meaning of paragraph a of the definition of that expression in the first paragraph, that concerns the development of a digital platform, only includes activities relating to the maintenance and upgrade of the digital platform components, activities relating to the supply of support and client services, provided that those services concern only the use of the platform, and other similar activities relating to its use, excluding activities that consist in developing the platform.

In this division, the tax assistance limit in relation to a large investment project, within the meaning of paragraph a of the definition of that expression in the first paragraph, is determined in accordance with section 737.18.17.8 of the Taxation Act where the tax assistance limit is that of an employer that is a corporation and section 34.1.0.4 where the tax assistance limit is that of an employer that is a partnership.

In this division, two large investment projects, within the meaning of paragraph a of the definition of that expression in the first paragraph, that are covered by the same qualification certificate are deemed to be a single large investment project (referred to as a “deemed large investment project”), except as regards the determination, in respect of each project, of the total qualified capital investments of the employer carrying out the projects, the date of the beginning of the tax-free period and the last day of the tax-free period, and this rule applies throughout the particular period that begins on the date of the beginning of the tax-free period in respect of the large investment project that began first (referred to as the “first large investment project”) and that ends on the last day of the tax-free period in respect of the other large investment project (referred to as the “second large investment project”).

Where an employer has made a computation method election that is applicable to a particular taxation year or fiscal period, in relation to a large investment project, within the meaning of paragraph a of the definition of that expression in the first paragraph, such an election is deemed to have been made, for the purposes of this division, in respect of all its other large investment projects; for that purpose, a certificate issued for that year or fiscal period, as the case may be, in relation to another large investment project, within the meaning of that paragraph a, is deemed, for the purposes of subparagraph ii of subparagraph d.1 of the sixth paragraph of section 34, to certify that such an election was made by the employer.

Where an employee’s wages are paid on or before 31 December 2020 in respect of a week included in the period described in paragraph k of the definition of “specified period” in the first paragraph, the definition of “specified wages” in the first paragraph is to be read as follows, in respect of those wages:

““specified wages” of an employee means the wages paid, allocated, granted or awarded to the employee by the employee’s designated employer for a week in which the employee is on leave with pay and that is included in a specified period during which the employee is a designated employee and the designated employer would be a qualifying entity if that specified period ended on 31 December 2020;”.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328; 2003, c. 2, s. 304; 2003, c. 9, s. 436; 2004, c. 21, s. 517; 2005, c. 1, s. 324; 2005, c. 23, s. 268; 2005, c. 38, s. 349; 2006, c. 36, s. 278; 2007, c. 12, s. 309; 2010, c. 25, s. 238; 2015, c. 21, s. 591; 2015, c. 24, s. 162; 2017, c. 1, s. 431; 2019, c. 14, s. 519; 2021, c. 14, s. 212; 2021, c. 36, s. 181; 2022, c. 23, s. 166; 2024, c. 11, s. 144.

2022-06-08

33. In this division, unless the context indicates a different meaning,

“base period” has the meaning assigned by section 737.18.6 of the Taxation Act (chapter I-3);

“base year” of a specified employer means the first year of the specified employer that ends after 31 December 2012 and throughout which the specified employer carried on a business;

“business” means a business within the meaning of section 1 of the Taxation Act;

“date of the beginning of the tax-free period” in respect of a large investment project means the date that is specified as such in the first certificate that, for the purposes of this section and sections 34, 34.1.0.3 and 34.1.0.4, is issued by the Minister of Finance in relation to the large investment project;

“date of the end of the start-up period” of a large investment project of an employer means the date that is specified as such either in the first certificate that, for the purposes of this section and sections 34, 34.1.0.3 and 34.1.0.4, is issued by the Minister of Finance in relation to the large investment project or in the qualification certificate issued to the employer, in relation to the project, where the employer acquired all or substantially all of the recognized business in relation to the project and where the Minister of Finance authorized the transfer of the carrying out of the project to the employer, according to the qualification certificate;

“designated employee” means an individual employed by a designated employer in a specified period, other than, if the specified period begins before 5 July 2020, an employee who receives no remuneration from the employer for at least 14 consecutive days included in that period;

“designated employer” for a year means an employer who has an establishment in Québec in the year and is a qualifying entity for a specified period included in the year;

“digital platform” means a digital platform within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“eligibility period” of an exempt employer means the period of five years that begins on the later of the day of coming into force of the certificate referred to in paragraph a of section 771.12 of the Taxation Act that was issued in respect of the exempt employer and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible activities” means eligible activities within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“eligible employee” means an employee of a specified employer who holds in Québec–under a contract entered into after 4 June 2014, if the specified employer’s base year is the year 2013, or after the end of the specified employer’s base year, in any other case–a recognized employment requiring at least 26 hours of work per week, for an indeterminate period or an expected minimum period of 40 weeks and holds the diploma normally required to have access to the recognized employment;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act; and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“eligible preceding year” of an individual, in relation to a particular year, means a year throughout which the individual was resident in Canada and that precedes the particular year;

“eligible specified employer” for a year means a specified employer for the year whose total payroll for the year is both less than the employer’s total payroll threshold for the year and attributable, in a proportion of more than 50%,

(a)  to activities in the agriculture, forestry, fishing and hunting sector that are included in the group described under code 11 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada;

(b)  to activities in the mining, quarrying, and oil and gas extraction sector that are included in the group described under code 21 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada; or

(c)  to activities in the manufacturing sector that are included in the groups described under codes 31 to 33 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages that are paid or deemed to be paid by the employer in that taxation year and before the particular time each of which is wages that, in a proportion of 75%, are not the object, because of the fifth paragraph of section 34, of a contribution payable under that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“excluded employer” means an employer that is a corporation exempt from tax under Book VIII of Part I of the Taxation Act;

“exempt employer”, at a particular time, means an employer who, subject to the second and third paragraphs and for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, if that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation because of any of subparagraphs a to e of the first paragraph of section 771.13 of that Act or because of the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in subparagraphs a to e of that first paragraph or the failure to comply with the condition set out in paragraph a of section 771.12 occurs, would be such an exempt corporation were it not for those subparagraphs or that paragraph a;

“exemption period” of an eligible employer means the five-year period that begins at the beginning of the eligible employer’s first taxation year;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;

“large investment project” of an employer means an investment project in respect of which a qualification certificate has been issued to the employer by the Minister of Finance, for the purposes of this section and sections 34, 34.1.0.3 and 34.1.0.4;

“last day of the tax-free period” in respect of a large investment project means the last day of the 15-year period that begins on the date of the beginning of the tax-free period in respect of that project;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified wages” in relation to an eligible employee of a specified employer means the portion of the wages paid by the specified employer, in relation to the eligible employee, that is referred to in the first paragraph of section 34, other than the value of a benefit received or enjoyed by the employee because of a previous office or employment;

“qualifying entity” for a specified period means an entity that, for the specified period, is a qualifying entity for the purposes of section 125.7 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and, if the specified period begins after 4 July 2020, in respect of which the necessary conditions for an overpayment to be deemed to arise are met, in the specified period, under subsection 2 of that section 125.7 for the taxation year in which the specified period ends;

“recognized business” of an employer, in relation to a large investment project, means a business, carried on in Québec by the employer, in connection with which the large investment project was carried out or is in the process of being carried out and in respect of which the employer keeps separate accounts in relation to the eligible activities that are carried on in the course of carrying on the business and that arise from the project;

“recognized employment” means an employment identified by any of the following codes and labels of the National Occupational Classification, as amended from time to time and established jointly by Human Resources and Skills Development Canada and Statistics Canada:

(a)  code 2111 Physicists and astronomers;

(b)  code 2112 Chemists;

(c)  code 2113 Geoscientists and oceanographers;

(d)  code 2114 Meteorologists and climatologists;

(e)  code 2115 Other professional occupations in physical sciences;

(f)  code 2121 Biologists and related scientists;

(g)  code 2122 Forestry professionals;

(h)  code 2123 Agricultural representatives, consultants and specialists;

(i)  code 2131 Civil engineers;

(j)  code 2132 Mechanical engineers;

(k)  code 2133 Electrical and electronics engineers;

(l)  code 2134 Chemical engineers;

(m)  code 2141 Industrial and manufacturing engineers;

(n)  code 2142 Metallurgical and materials engineers;

(o)  code 2143 Mining engineers;

(p)  code 2144 Geological engineers;

(q)  code 2145 Petroleum engineers;

(r)  code 2146 Aerospace engineers;

(s)  code 2147 Computer engineers (except software engineers and designers);

(t)  code 2148 Other professional engineers, n.e.c.;

(u)  code 2151 Architects;

(v)  code 2153 Urban and land use planners;

(w)  code 2161 Mathematicians, statisticians and actuaries;

(x)  code 2171 Information systems analysts and consultants;

(y)  code 2172 Database analysts and data administrators;

(z)  code 2173 Software engineers and designers;

(z.1)  code 2174 Computer programmers and interactive media developers;

(z.2)  code 2175 Web designers and developers;

(z.3)  code 2211 Chemical technologists and technicians;

(z.4)  code 2212 Geological and mineral technologists and technicians;

(z.5)  code 2221 Biological technologists and technicians;

(z.6)  code 2223 Forestry technologists and technicianss;

(z.7)  code 2231 Civil engineering technologists and technicians;

(z.8)  code 2232 Mechanical engineering technologists and technicians;

(z.9)  code 2233 Industrial engineering and manufacturing technologists and technicians;

(z.10)  code 2241 Electrical and electronics engineering technologists and technicians;

(z.11)  code 2243 Industrial instrument technicians and mechanics;

(z.12)  code 2244 Aircraft instrument, electrical and avionics mechanics, technicians and inspectors;

(z.13)  code 2251 Architectural technologists and technicians;

(z.14)  code 2252 Industrial designers;

(z.15)  code 2253 Drafting technologists and technicians;

(z.16)  code 2255 Technical occupations in geomatics and meteorology;

(z.17)  code 2281 Computer network technicians; and

(z.18)  code 2283 Information systems testing technicians;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a municipal or public body performing a function of government in Canada, a mandatary body of such a municipal or public body, or a corporation, commission or association exempt from tax under Part I of the Taxation Act under section 985;

“specified expenditure” of a designated employer, in relation to an employee, means the aggregate of all amounts each of which is the amount paid by the employer under the first paragraph of section 34 that is attributable to the employee’s specified wages for a week included in a specified period;

“specified period” means

(a)  the period that begins on 15 March 2020 and ends on 11 April 2020;

(b)  the period that begins on 12 April 2020 and ends on 9 May 2020;

(c)  the period that begins on 10 May 2020 and ends on 6 June 2020;

(d)  the period that begins on 7 June 2020 and ends on 4 July 2020;

(e)  the period that begins on 5 July 2020 and ends on 1 August 2020;

(f)  the period that begins on 2 August 2020 and ends on 29 August 2020;

(g)  the period that begins on 30 August 2020 and ends on 26 September 2020;

(h)  the period that begins on 27 September 2020 and ends on 24 October 2020;

(i)  the period that begins on 25 October 2020 and ends on 21 November 2020;

(j)  the period that begins on 22 November 2020 and ends on 19 December 2020;

(k)  the period that begins on 20 December 2020 and ends on 16 January 2021;

(l)  the period that begins on 17 January 2021 and ends on 13 February 2021;

(m)  the period that begins on 14 February 2021 and ends on 13 March 2021;

(n)  the period that begins on 14 March 2021 and ends on 10 April 2021;

(o)  the period that begins on 11 April 2021 and ends on 8 May 2021;

(p)  the period that begins on 9 May 2021 and ends on 5 June 2021;

(p.1)  the period that begins on 6 June 2021 and ends on 3 July 2021;

(p.2)  the period that begins on 4 July 2021 and ends on 31 July 2021;

(p.3)  the period that begins on 1 August 2021 and ends on 28 August 2021; or

(q)  a prescribed period;

“specified wages” of an employee means the wages paid, allocated, granted or awarded to the employee by the employee’s designated employer for a week in which the employee is on leave with pay and that is included in a specified period during which the employee is a designated employee and the designated employer is a qualifying entity;

“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;

“tax-free period” means a tax-free period within the meaning of Chapter I of Title VII.2.3.1 of Book IV of Part I of the Taxation Act; 

“total payroll” of an employer for a year means the aggregate of the wages paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“total payroll threshold” of an employer for a year means

(a)  $5,500,000 for the year 2018;

(b)  $6,000,000 for the years 2019 and 2020;

(c)  $6,500,000 for the year 2021; and

(d)   $7,000,000 for a year subsequent to the year 2021;

“total qualified capital investments” means total qualified capital investments within the meaning of section 737.18.17.1 of the Taxation Act;

“wages” means base wages, within the meaning of section 1159.1 of the Taxation Act, excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  (paragraph repealed);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

However, an employer is not an exempt employer at a particular time in a taxation year that is included in a day of that year that is referred to in the fourth paragraph of section 771.1 of that Act.

Similarly, an employer who ceases, at the beginning of a taxation year, to be an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act, because of subparagraph f or g of the first paragraph of section 771.13, is not an exempt employer at a particular time in the part of the preceding taxation year that begins at the time when the situation set out in that subparagraph occurs.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

The expression “eligible activities”, where it applies in relation to a large investment project that concerns the development of a digital platform, only includes activities relating to the maintenance and upgrade of the digital platform components, activities relating to the supply of support and client services, provided that those services concern only the use of the platform and other similar activities relating to its use, excluding activities that consist in developing the platform.

In this division, the tax assistance limit, in relation to a large investment project, is determined in accordance with section 737.18.17.8 of the Taxation Act where the tax assistance limit is that of an employer that is a corporation and section 34.1.0.4 where the tax assistance limit is that of an employer that is a partnership.

In this division, two large investment projects that are covered by the same qualification certificate are deemed to be a single large investment project (referred to as a “deemed large investment project”), except as regards the determination, in respect of each project, of the total qualified capital investments of the employer carrying out the projects, the date of the beginning of the tax-free period and the last day of the tax-free period, and this rule applies throughout the particular period that begins on the date of the beginning of the tax-free period in respect of the large investment project that began first (referred to as the “first large investment project”) and that ends on the last day of the tax-free period in respect of the other large investment project (referred to as the “second large investment project”).

Where an employee’s wages are paid on or before 31 December 2020 in respect of a week included in the period described in paragraph k of the definition of “specified period” in the first paragraph, the definition of “specified wages” in the first paragraph is to be read as follows, in respect of those wages:

““specified wages” of an employee means the wages paid, allocated, granted or awarded to the employee by the employee’s designated employer for a week in which the employee is on leave with pay and that is included in a specified period during which the employee is a designated employee and the designated employer would be a qualifying entity if that specified period ended on 31 December 2020;”.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328; 2003, c. 2, s. 304; 2003, c. 9, s. 436; 2004, c. 21, s. 517; 2005, c. 1, s. 324; 2005, c. 23, s. 268; 2005, c. 38, s. 349; 2006, c. 36, s. 278; 2007, c. 12, s. 309; 2010, c. 25, s. 238; 2015, c. 21, s. 591; 2015, c. 24, s. 162; 2017, c. 1, s. 431; 2019, c. 14, s. 519; 2021, c. 14, s. 212; 2021, c. 36, s. 181; 2022, c. 23, s. 166.

2021-12-10

33. In this division, unless the context indicates a different meaning,

“base period” has the meaning assigned by section 737.18.6 of the Taxation Act (chapter I-3);

“base year” of a specified employer means the first year of the specified employer that ends after 31 December 2012 and throughout which the specified employer carried on a business;

“business” means a business within the meaning of section 1 of the Taxation Act;

“date of the beginning of the tax-free period” in respect of a large investment project means the date that is specified as such in the first certificate that, for the purposes of this section and sections 34, 34.1.0.3 and 34.1.0.4, is issued by the Minister of Finance in relation to the large investment project;

“date of the end of the start-up period” of a large investment project of an employer means the date that is specified as such either in the first certificate that, for the purposes of this section and sections 34, 34.1.0.3 and 34.1.0.4, is issued by the Minister of Finance in relation to the large investment project or in the qualification certificate issued to the employer, in relation to the project, where the employer acquired all or substantially all of the recognized business in relation to the project and where the Minister of Finance authorized the transfer of the carrying out of the project to the employer, according to the qualification certificate;

“designated employee” means an individual employed by a designated employer in a specified period, other than, if the specified period begins before 5 July 2020, an employee who receives no remuneration from the employer for at least 14 consecutive days included in that period;

“designated employer” for a year means an employer who has an establishment in Québec in the year and is a qualifying entity for a specified period included in the year;

“digital platform” means a digital platform within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“eligibility period” of an exempt employer means the period of five years that begins on the later of the day of coming into force of the certificate referred to in paragraph a of section 771.12 of the Taxation Act that was issued in respect of the exempt employer and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible activities” means eligible activities within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“eligible employee” means an employee of a specified employer who holds in Québec–under a contract entered into after 4 June 2014, if the specified employer’s base year is the year 2013, or after the end of the specified employer’s base year, in any other case–a recognized employment requiring at least 26 hours of work per week, for an indeterminate period or an expected minimum period of 40 weeks and holds the diploma normally required to have access to the recognized employment;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act; and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“eligible preceding year” of an individual, in relation to a particular year, means a year throughout which the individual was resident in Canada and that precedes the particular year;

“eligible specified employer” for a year means a specified employer for the year whose total payroll for the year is both less than the employer’s total payroll threshold for the year and attributable, in a proportion of more than 50%,

(a)  to activities in the agriculture, forestry, fishing and hunting sector that are included in the group described under code 11 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada;

(b)  to activities in the mining, quarrying, and oil and gas extraction sector that are included in the group described under code 21 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada; or

(c)  to activities in the manufacturing sector that are included in the groups described under codes 31 to 33 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages that are paid or deemed to be paid by the employer in that taxation year and before the particular time each of which is wages that, in a proportion of 75%, are not the object, because of the fifth paragraph of section 34, of a contribution payable under that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“excluded employer” means an employer that is a corporation exempt from tax under Book VIII of Part I of the Taxation Act;

“exempt employer”, at a particular time, means an employer who, subject to the second and third paragraphs and for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, if that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation because of any of subparagraphs a to e of the first paragraph of section 771.13 of that Act or because of the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in subparagraphs a to e of that first paragraph or the failure to comply with the condition set out in paragraph a of section 771.12 occurs, would be such an exempt corporation were it not for those subparagraphs or that paragraph a;

“exemption period” of an eligible employer or a qualified corporation means

(a)  in the case of an eligible employer, the period of five years that begins at the beginning of the eligible employer’s first taxation year; and

(b)  in the case of a qualified corporation, the period that begins on 30 March 2001 and ends on 31 December 2010;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;

“large investment project” of an employer means an investment project in respect of which a qualification certificate has been issued to the employer by the Minister of Finance, for the purposes of this section and sections 34, 34.1.0.3 and 34.1.0.4;

“last day of the tax-free period” in respect of a large investment project means the last day of the 15-year period that begins on the date of the beginning of the tax-free period in respect of that project;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified corporation” means a qualified corporation for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act;

“qualified wages” in relation to an eligible employee of a specified employer means the portion of the wages paid by the specified employer, in relation to the eligible employee, that is referred to in the first paragraph of section 34, other than the value of a benefit received or enjoyed by the employee because of a previous office or employment;

“qualifying entity” for a specified period means an entity that, for the specified period, is a qualifying entity for the purposes of section 125.7 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and, if the specified period begins after 4 July 2020, in respect of which the necessary conditions for an overpayment to be deemed to arise are met, in the specified period, under subsection 2 of that section 125.7 for the taxation year in which the specified period ends;

“recognized business” of an employer, in relation to a large investment project, means a business, carried on in Québec by the employer, in connection with which the large investment project was carried out or is in the process of being carried out and in respect of which the employer keeps separate accounts in relation to the eligible activities that are carried on in the course of carrying on the business and that arise from the project;

“recognized employment” means an employment identified by any of the following codes and labels of the National Occupational Classification, as amended from time to time and established jointly by Human Resources and Skills Development Canada and Statistics Canada;

(a)  code 2111 Physicists and astronomers;

(b)  code 2112 Chemists;

(c)  code 2113 Geoscientists and oceanographers;

(d)  code 2114 Meteorologists and climatologists;

(e)  code 2115 Other professional occupations in physical sciences;

(f)  code 2121 Biologists and related scientists;

(g)  code 2122 Forestry professionals;

(h)  code 2123 Agricultural representatives, consultants and specialists;

(i)  code 2131 Civil engineers;

(j)  code 2132 Mechanical engineers;

(k)  code 2133 Electrical and electronics engineers;

(l)  code 2134 Chemical engineers;

(m)  code 2141 Industrial and manufacturing engineers;

(n)  code 2142 Metallurgical and materials engineers;

(o)  code 2143 Mining engineers;

(p)  code 2144 Geological engineers;

(q)  code 2145 Petroleum engineers;

(r)  code 2146 Aerospace engineers;

(s)  code 2147 Computer engineers (except software engineers and designers);

(t)  code 2148 Other professional engineers, n.e.c.;

(u)  code 2151 Architects;

(v)  code 2153 Urban and land use planners;

(w)  code 2161 Mathematicians, statisticians and actuaries;

(x)  code 2171 Information systems analysts and consultants;

(y)  code 2172 Database analysts and data administrators;

(z)  code 2173 Software engineers and designers;

(z.1)  code 2174 Computer programmers and interactive media developers;

(z.2)  code 2175 Web designers and developers;

(z.3)  code 2211 Chemical technologists and technicians;

(z.4)  code 2212 Geological and mineral technologists and technicians;

(z.5)  code 2221 Biological technologists and technicians;

(z.6)  code 2223 Forestry technologists and technicianss;

(z.7)  code 2231 Civil engineering technologists and technicians;

(z.8)  code 2232 Mechanical engineering technologists and technicians;

(z.9)  code 2233 Industrial engineering and manufacturing technologists and technicians;

(z.10)  code 2241 Electrical and electronics engineering technologists and technicians;

(z.11)  code 2243 Industrial instrument technicians and mechanics;

(z.12)  code 2244 Aircraft instrument, electrical and avionics mechanics, technicians and inspectors;

(z.13)  code 2251 Architectural technologists and technicians;

(z.14)  code 2252 Industrial designers;

(z.15)  code 2253 Drafting technologists and technicians;

(z.16)  code 2255 Technical occupations in geomatics and meteorology;

(z.17)  code 2281 Computer network technicians; and

(z.18)  code 2283 Information systems testing technicians;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a municipal or public body performing a function of government in Canada, a mandatary body of such a municipal or public body, or a corporation, commission or association exempt from tax under Part I of the Taxation Act under section 985;

“specified expenditure” of a designated employer, in relation to an employee, means the aggregate of all amounts each of which is the amount paid by the employer under the first paragraph of section 34 that is attributable to the employee’s specified wages for a week included in a specified period;

“specified period” means

(a)  the period that begins on 15 March 2020 and ends on 11 April 2020;

(b)  the period that begins on 12 April 2020 and ends on 9 May 2020;

(c)  the period that begins on 10 May 2020 and ends on 6 June 2020;

(d)  the period that begins on 7 June 2020 and ends on 4 July 2020;

(e)  the period that begins on 5 July 2020 and ends on 1 August 2020;

(f)  the period that begins on 2 August 2020 and ends on 29 August 2020;

(g)  the period that begins on 30 August 2020 and ends on 26 September 2020;

(h)  the period that begins on 27 September 2020 and ends on 24 October 2020;

(i)  the period that begins on 25 October 2020 and ends on 21 November 2020;

(j)  the period that begins on 22 November 2020 and ends on 19 December 2020;

(k)  the period that begins on 20 December 2020 and ends on 16 January 2021;

(l)  the period that begins on 17 January 2021 and ends on 13 February 2021;

(m)  the period that begins on 14 February 2021 and ends on 13 March 2021;

(n)  the period that begins on 14 March 2021 and ends on 10 April 2021;

(o)  the period that begins on 11 April 2021 and ends on 8 May 2021;

(p)  the period that begins on 9 May 2021 and ends on 5 June 2021;

(p.1)  the period that begins on 6 June 2021 and ends on 3 July 2021;

(p.2)  the period that begins on 4 July 2021 and ends on 31 July 2021;

(p.3)  the period that begins on 1 August 2021 and ends on 28 August 2021; or

(q)  a prescribed period;

“specified wages” of an employee means the wages paid, allocated, granted or awarded to the employee by the employee’s designated employer for a week in which the employee is on leave with pay and that is included in a specified period during which the employee is a designated employee and the designated employer is a qualifying entity;

“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;

“tax-free period” means a tax-free period within the meaning of Chapter I of Title VII.2.3.1 of Book IV of Part I of the Taxation Act; 

“total payroll” of an employer for a year means the aggregate of the wages paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“total payroll threshold” of an employer for a year means

(a)  $5,500,000 for the year 2018;

(b)  $6,000,000 for the years 2019 and 2020;

(c)  $6,500,000 for the year 2021; and

(d)   $7,000,000 for a year subsequent to the year 2021;

“total qualified capital investments” means total qualified capital investments within the meaning of section 737.18.17.1 of the Taxation Act;

“wages” means base wages, within the meaning of section 1159.1 of the Taxation Act, excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C-8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

However, an employer is not an exempt employer at a particular time in a taxation year that is included in a day of that year that is referred to in the fourth paragraph of section 771.1 of that Act.

Similarly, an employer who ceases, at the beginning of a taxation year, to be an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act, because of subparagraph f or g of the first paragraph of section 771.13, is not an exempt employer at a particular time in the part of the preceding taxation year that begins at the time when the situation set out in that subparagraph occurs.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

The expression “eligible activities” where it applies in relation to a large investment project that concerns the development of a digital platform, only includes activities relating to the maintenance and upgrade of the digital platform components, activities relating to the supply of support and client services, provided that those services concern only the use of the platform and other similar activities relating to its use, excluding activities that consist in developing the platform.

In this division, the tax assistance limit, in relation to a large investment project, is determined in accordance with section 737.18.17.8 of the Taxation Act where the tax assistance limit is that of an employer that is a corporation and section 34.1.0.4 where the tax assistance limit is that of an employer that is a partnership.

In this division, two large investment projects that are covered by the same qualification certificate are deemed to be a single large investment project (referred to as a “deemed large investment project”), except as regards the determination, in respect of each project, of the total qualified capital investments of the employer carrying out the projects, the date of the beginning of the tax-free period and the last day of the tax-free period, and this rule applies throughout the particular period that begins on the date of the beginning of the tax-free period in respect of the large investment project that began first (referred to as the “first large investment project”) and that ends on the last day of the tax-free period in respect of the other large investment project (referred to as the “second large investment project”).

Where an employee’s wages are paid on or before 31 December 2020 in respect of a week included in the period described in paragraph k of the definition of “specified period” in the first paragraph, the definition of “specified wages” in the first paragraph is to be read as follows, in respect of those wages:

““specified wages” of an employee means the wages paid, allocated, granted or awarded to the employee by the employee’s designated employer for a week in which the employee is on leave with pay and that is included in a specified period during which the employee is a designated employee and the designated employer would be a qualifying entity if that specified period ended on 31 December 2020;”.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328; 2003, c. 2, s. 304; 2003, c. 9, s. 436; 2004, c. 21, s. 517; 2005, c. 1, s. 324; 2005, c. 23, s. 268; 2005, c. 38, s. 349; 2006, c. 36, s. 278; 2007, c. 12, s. 309; 2010, c. 25, s. 238; 2015, c. 21, s. 591; 2015, c. 24, s. 162; 2017, c. 1, s. 431; 2019, c. 14, s. 519; 2021, c. 14, s. 212; 2021, c. 36, s. 181.

2021-06-02

33. In this division, unless the context indicates a different meaning,

“base period” has the meaning assigned by section 737.18.6 of the Taxation Act (chapter I-3);

“base year” of a specified employer means the first year of the specified employer that ends after 31 December 2012 and throughout which the specified employer carried on a business;

“business” means a business within the meaning of section 1 of the Taxation Act;

“date of the beginning of the tax-free period” in respect of a large investment project means the date that is specified as such in the first certificate that, for the purposes of this section and sections 34, 34.1.0.3 and 34.1.0.4, is issued by the Minister of Finance in relation to the large investment project;

“designated employee” means an individual employed by a designated employer in a specified period, other than, if the specified period begins before 5 July 2020, an employee who receives no remuneration from the employer for at least 14 consecutive days included in that period;

“designated employer” for a year means an employer who has an establishment in Québec in the year and is a qualifying entity for a specified period included in the year;

“digital platform” means a digital platform within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“eligibility period” of an exempt employer means the period of five years that begins on the later of the day of coming into force of the certificate referred to in paragraph a of section 771.12 of the Taxation Act that was issued in respect of the exempt employer and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible activities” means eligible activities within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“eligible employee” means an employee of a specified employer who holds in Québec–under a contract entered into after 4 June 2014, if the specified employer’s base year is the year 2013, or after the end of the specified employer’s base year, in any other case–a recognized employment requiring at least 26 hours of work per week, for an indeterminate period or an expected minimum period of 40 weeks and holds the diploma normally required to have access to the recognized employment;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act; and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“eligible preceding year” of an individual, in relation to a particular year, means a year throughout which the individual was resident in Canada and that precedes the particular year;

“eligible specified employer” for a year means a specified employer for the year whose total payroll for the year is both less than the employer’s total payroll threshold for the year and attributable, in a proportion of more than 50%,

(a)  to activities in the agriculture, forestry, fishing and hunting sector that are included in the group described under code 11 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada;

(b)  to activities in the mining, quarrying, and oil and gas extraction sector that are included in the group described under code 21 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada; or

(c)  to activities in the manufacturing sector that are included in the groups described under codes 31 to 33 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages that are paid or deemed to be paid by the employer in that taxation year and before the particular time each of which is wages that, in a proportion of 75%, are not the object, because of the fifth paragraph of section 34, of a contribution payable under that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“excluded employer” means an employer that is a corporation exempt from tax under Book VIII of Part I of the Taxation Act;

“exempt employer”, at a particular time, means an employer who, subject to the second and third paragraphs and for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, if that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation because of any of subparagraphs a to e of the first paragraph of section 771.13 of that Act or because of the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in subparagraphs a to e of that first paragraph or the failure to comply with the condition set out in paragraph a of section 771.12 occurs, would be such an exempt corporation were it not for those subparagraphs or that paragraph a;

“exemption period” of an eligible employer or a qualified corporation means

(a)  in the case of an eligible employer, the period of five years that begins at the beginning of the eligible employer’s first taxation year; and

(b)  in the case of a qualified corporation, the period that begins on 30 March 2001 and ends on 31 December 2010;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;

“large investment project” of an employer means an investment project in respect of which a qualification certificate has been issued to the employer by the Minister of Finance, for the purposes of this section and sections 34, 34.1.0.3 and 34.1.0.4;

“last day of the tax-free period” in respect of a large investment project means the last day of the 15-year period that begins on the date of the beginning of the tax-free period in respect of that project;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified corporation” means a qualified corporation for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act;

“qualified wages” in relation to an eligible employee of a specified employer means the portion of the wages paid by the specified employer, in relation to the eligible employee, that is referred to in the first paragraph of section 34, other than the value of a benefit received or enjoyed by the employee because of a previous office or employment;

“qualifying entity” for a specified period means an entity that, for the specified period, is a qualifying entity for the purposes of section 125.7 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and, if the specified period begins after 4 July 2020, in respect of which the necessary conditions for an overpayment to be deemed to arise are met, in the specified period, under subsection 2 of that section 125.7 for the taxation year in which the specified period ends;

“recognized business” of an employer, in relation to a large investment project, means a business, carried on in Québec by the employer, in connection with which the large investment project was carried out or is in the process of being carried out and in respect of which the employer keeps separate accounts in relation to the eligible activities that are carried on in the course of carrying on the business and that arise from the project;

“recognized employment” means an employment identified by any of the following codes and labels of the National Occupational Classification, as amended from time to time and established jointly by Human Resources and Skills Development Canada and Statistics Canada;

(a)  code 2111 Physicists and astronomers;

(b)  code 2112 Chemists;

(c)  code 2113 Geoscientists and oceanographers;

(d)  code 2114 Meteorologists and climatologists;

(e)  code 2115 Other professional occupations in physical sciences;

(f)  code 2121 Biologists and related scientists;

(g)  code 2122 Forestry professionals;

(h)  code 2123 Agricultural representatives, consultants and specialists;

(i)  code 2131 Civil engineers;

(j)  code 2132 Mechanical engineers;

(k)  code 2133 Electrical and electronics engineers;

(l)  code 2134 Chemical engineers;

(m)  code 2141 Industrial and manufacturing engineers;

(n)  code 2142 Metallurgical and materials engineers;

(o)  code 2143 Mining engineers;

(p)  code 2144 Geological engineers;

(q)  code 2145 Petroleum engineers;

(r)  code 2146 Aerospace engineers;

(s)  code 2147 Computer engineers (except software engineers and designers);

(t)  code 2148 Other professional engineers, n.e.c.;

(u)  code 2151 Architects;

(v)  code 2153 Urban and land use planners;

(w)  code 2161 Mathematicians, statisticians and actuaries;

(x)  code 2171 Information systems analysts and consultants;

(y)  code 2172 Database analysts and data administrators;

(z)  code 2173 Software engineers and designers;

(z.1)  code 2174 Computer programmers and interactive media developers;

(z.2)  code 2175 Web designers and developers;

(z.3)  code 2211 Chemical technologists and technicians;

(z.4)  code 2212 Geological and mineral technologists and technicians;

(z.5)  code 2221 Biological technologists and technicians;

(z.6)  code 2223 Forestry technologists and technicianss;

(z.7)  code 2231 Civil engineering technologists and technicians;

(z.8)  code 2232 Mechanical engineering technologists and technicians;

(z.9)  code 2233 Industrial engineering and manufacturing technologists and technicians;

(z.10)  code 2241 Electrical and electronics engineering technologists and technicians;

(z.11)  code 2243 Industrial instrument technicians and mechanics;

(z.12)  code 2244 Aircraft instrument, electrical and avionics mechanics, technicians and inspectors;

(z.13)  code 2251 Architectural technologists and technicians;

(z.14)  code 2252 Industrial designers;

(z.15)  code 2253 Drafting technologists and technicians;

(z.16)  code 2255 Technical occupations in geomatics and meteorology;

(z.17)  code 2281 Computer network technicians; and

(z.18)  code 2283 Information systems testing technicians;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a municipal or public body performing a function of government in Canada, a mandatary body of such a municipal or public body, or a corporation, commission or association exempt from tax under Part I of the Taxation Act under section 985;

“specified expenditure” of a designated employer, in relation to an employee, means the aggregate of all amounts each of which is the amount paid by the employer under the first paragraph of section 34 that is attributable to the employee’s specified wages for a week included in a specified period;

“specified period” means

(a)  the period that begins on 15 March 2020 and ends on 11 April 2020;

(b)  the period that begins on 12 April 2020 and ends on 9 May 2020;

(c)  the period that begins on 10 May 2020 and ends on 6 June 2020;

(d)  the period that begins on 7 June 2020 and ends on 4 July 2020;

(e)  the period that begins on 5 July 2020 and ends on 1 August 2020;

(f)  the period that begins on 2 August 2020 and ends on 29 August 2020;

(g)  the period that begins on 30 August 2020 and ends on 26 September 2020;

(h)  the period that begins on 27 September 2020 and ends on 24 October 2020;

(i)  the period that begins on 25 October 2020 and ends on 21 November 2020;

(j)  the period that begins on 22 November 2020 and ends on 19 December 2020;

(k)  the period that begins on 20 December 2020 and ends on 16 January 2021;

(l)  the period that begins on 17 January 2021 and ends on 13 February 2021;

(m)  the period that begins on 14 February 2021 and ends on 13 March 2021;

(n)  the period that begins on 14 March 2021 and ends on 10 April 2021;

(o)  the period that begins on 11 April 2021 and ends on 8 May 2021;

(p)  the period that begins on 9 May 2021 and ends on 5 June 2021; or

(q)  a prescribed period;

“specified wages” of an employee means the wages paid, allocated, granted or awarded to the employee by the employee’s designated employer for a week in which the employee is on leave with pay and that is included in a specified period during which the employee is a designated employee and the designated employer is a qualifying entity;

“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;

“tax-free period” means a tax-free period within the meaning of Chapter I of Title VII.2.3.1 of Book IV of Part I of the Taxation Act; 

“total payroll” of an employer for a year means the aggregate of the wages paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“total payroll threshold” of an employer for a year means

(a)  $5,500,000 for the year 2018;

(b)  $6,000,000 for the years 2019 and 2020;

(c)  $6,500,000 for the year 2021; and

(d)   $7,000,000 for a year subsequent to the year 2021;

“total qualified capital investments” means total qualified capital investments within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“wages” means base wages, within the meaning of section 1159.1 of the Taxation Act, excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C-8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

However, an employer is not an exempt employer at a particular time in a taxation year that is included in a day of that year that is referred to in the fourth paragraph of section 771.1 of that Act.

Similarly, an employer who ceases, at the beginning of a taxation year, to be an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act, because of subparagraph f or g of the first paragraph of section 771.13, is not an exempt employer at a particular time in the part of the preceding taxation year that begins at the time when the situation set out in that subparagraph occurs.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

The expression “eligible activities” where it applies in relation to a large investment project that concerns the development of a digital platform, only includes activities relating to the maintenance and upgrade of the digital platform components, activities relating to the supply of support and client services, provided that those services concern only the use of the platform and other similar activities relating to its use, excluding activities that consist in developing the platform.

In this division, the tax assistance limit, in relation to a large investment project, is determined in accordance with section 737.18.17.8 of the Taxation Act where the tax assistance limit is that of an employer that is a corporation and section 34.1.0.4 where the tax assistance limit is that of an employer that is a partnership.

In this division, two large investment projects that are covered by the same qualification certificate are deemed to be a single large investment project (referred to as a “deemed large investment project”), except as regards the determination, in respect of each project, of the total qualified capital investments of the employer carrying out the projects, the date of the beginning of the tax-free period and the last day of the tax-free period, and this rule applies throughout the particular period that begins on the date of the beginning of the tax-free period in respect of the large investment project that began first (referred to as the “first large investment project”) and that ends on the last day of the tax-free period in respect of the other large investment project (referred to as the “second large investment project”).

Where an employee’s wages are paid on or before 31 December 2020 in respect of a week included in the period described in paragraph k of the definition of “specified period” in the first paragraph, the definition of “specified wages” in the first paragraph is to be read as follows, in respect of those wages:

““specified wages” of an employee means the wages paid, allocated, granted or awarded to the employee by the employee’s designated employer for a week in which the employee is on leave with pay and that is included in a specified period during which the employee is a designated employee and the designated employer would be a qualifying entity if that specified period ended on 31 December 2020;”.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328; 2003, c. 2, s. 304; 2003, c. 9, s. 436; 2004, c. 21, s. 517; 2005, c. 1, s. 324; 2005, c. 23, s. 268; 2005, c. 38, s. 349; 2006, c. 36, s. 278; 2007, c. 12, s. 309; 2010, c. 25, s. 238; 2015, c. 21, s. 591; 2015, c. 24, s. 162; 2017, c. 1, s. 431; 2019, c. 14, s. 519; 2021, c. 14, s. 212.

2019-06-19

33. In this division, unless the context indicates a different meaning,

“base period” has the meaning assigned by section 737.18.6 of the Taxation Act (chapter I-3);

“base year” of a specified employer means the first year of the specified employer that ends after 31 December 2012 and throughout which the specified employer carried on a business;

“business” means a business within the meaning of section 1 of the Taxation Act;

“date of the beginning of the tax-free period” in respect of a large investment project means the date that is specified as such in the first certificate that, for the purposes of this section and sections 34, 34.1.0.3 and 34.1.0.4, is issued by the Minister of Finance in relation to the large investment project;

“digital platform” means a digital platform within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“eligibility period” of an exempt employer means the period of five years that begins on the later of the day of coming into force of the certificate referred to in paragraph a of section 771.12 of the Taxation Act that was issued in respect of the exempt employer and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible activities” means eligible activities within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“eligible employee” means an employee of a specified employer who holds in Québec–under a contract entered into after 4 June 2014, if the specified employer’s base year is the year 2013, or after the end of the specified employer’s base year, in any other case–a recognized employment requiring at least 26 hours of work per week, for an indeterminate period or an expected minimum period of 40 weeks and holds the diploma normally required to have access to the recognized employment;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act; and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“eligible preceding year” of an individual, in relation to a particular year, means a year throughout which the individual was resident in Canada and that precedes the particular year;

“eligible specified employer” for a year means a specified employer for the year whose total payroll for the year is both less than the employer’s total payroll threshold for the year and attributable, in a proportion of more than 50%,

(a)  to activities in the agriculture, forestry, fishing and hunting sector that are included in the group described under code 11 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada;

(b)  to activities in the mining, quarrying, and oil and gas extraction sector that are included in the group described under code 21 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada; or

(c)  to activities in the manufacturing sector that are included in the groups described under codes 31 to 33 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages that are paid or deemed to be paid by the employer in that taxation year and before the particular time each of which is wages that, in a proportion of 75%, are not the object, because of the fifth paragraph of section 34, of a contribution payable under that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“excluded employer” means an employer that is a corporation exempt from tax under Book VIII of Part I of the Taxation Act;

“exempt employer”, at a particular time, means an employer who, subject to the second and third paragraphs and for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, if that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation because of any of subparagraphs a to e of the first paragraph of section 771.13 of that Act or because of the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in subparagraphs a to e of that first paragraph or the failure to comply with the condition set out in paragraph a of section 771.12 occurs, would be such an exempt corporation were it not for those subparagraphs or that paragraph a;

“exemption period” of an eligible employer or a qualified corporation means

(a)  in the case of an eligible employer, the period of five years that begins at the beginning of the eligible employer’s first taxation year; and

(b)  in the case of a qualified corporation, the period that begins on 30 March 2001 and ends on 31 December 2010;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;

“large investment project” of an employer means an investment project in respect of which a qualification certificate has been issued to the employer by the Minister of Finance, for the purposes of this section and sections 34, 34.1.0.3 and 34.1.0.4;

“last day of the tax-free period” in respect of a large investment project means the last day of the 15-year period that begins on the date of the beginning of the tax-free period in respect of that project;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified corporation” means a qualified corporation for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act;

“qualified wages” in relation to an eligible employee of a specified employer means the portion of the wages paid by the specified employer, in relation to the eligible employee, that is referred to in the first paragraph of section 34, other than the value of a benefit received or enjoyed by the employee because of a previous office or employment;

“recognized business” of an employer, in relation to a large investment project, means a business, carried on in Québec by the employer, in connection with which the large investment project was carried out or is in the process of being carried out and in respect of which the employer keeps separate accounts in relation to the eligible activities that are carried on in the course of carrying on the business and that arise from the project;

“recognized employment” means an employment identified by any of the following codes and labels of the National Occupational Classification, as amended from time to time and established jointly by Human Resources and Skills Development Canada and Statistics Canada:

(a)  code 2111 Physicists and astronomers;

(b)  code 2112 Chemists;

(c)  code 2113 Geoscientists and oceanographers;

(d)  code 2114 Meteorologists and climatologists;

(e)  code 2115 Other professional occupations in physical sciences;

(f)  code 2121 Biologists and related scientists;

(g)  code 2122 Forestry professionals;

(h)  code 2123 Agricultural representatives, consultants and specialists;

(i)  code 2131 Civil engineers;

(j)  code 2132 Mechanical engineers;

(k)  code 2133 Electrical and electronics engineers;

(l)  code 2134 Chemical engineers;

(m)  code 2141 Industrial and manufacturing engineers;

(n)  code 2142 Metallurgical and materials engineers;

(o)  code 2143 Mining engineers;

(p)  code 2144 Geological engineers;

(q)  code 2145 Petroleum engineers;

(r)  code 2146 Aerospace engineers;

(s)  code 2147 Computer engineers (except software engineers and designers);

(t)  code 2148 Other professional engineers, n.e.c.;

(u)  code 2151 Architects;

(v)  code 2153 Urban and land use planners;

(w)  code 2161 Mathematicians, statisticians and actuaries;

(x)  code 2171 Information systems analysts and consultants;

(y)  code 2172 Database analysts and data administrators;

(z)  code 2173 Software engineers and designers;

(z.1)  code 2174 Computer programmers and interactive media developers;

(z.2)  code 2175 Web designers and developers;

(z.3)  code 2211 Chemical technologists and technicians;

(z.4)  code 2212 Geological and mineral technologists and technicians;

(z.5)  code 2221 Biological technologists and technicians;

(z.6)  code 2223 Forestry technologists and technicianss;

(z.7)  code 2231 Civil engineering technologists and technicians;

(z.8)  code 2232 Mechanical engineering technologists and technicians;

(z.9)  code 2233 Industrial engineering and manufacturing technologists and technicians;

(z.10)  code 2241 Electrical and electronics engineering technologists and technicians;

(z.11)  code 2243 Industrial instrument technicians and mechanics;

(z.12)  code 2244 Aircraft instrument, electrical and avionics mechanics, technicians and inspectors;

(z.13)  code 2251 Architectural technologists and technicians;

(z.14)  code 2252 Industrial designers;

(z.15)  code 2253 Drafting technologists and technicians;

(z.16)  code 2255 Technical occupations in geomatics and meteorology;

(z.17)  code 2281 Computer network technicians; and

(z.18)  code 2283 Information systems testing technicians;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a municipal or public body performing a function of government in Canada, a mandatary body of such a municipal or public body, or a corporation, commission or association exempt from tax under Part I of the Taxation Act under section 985;

“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;

“tax-free period” means a tax-free period within the meaning of Chapter I of Title VII.2.3.1 of Book IV of Part I of the Taxation Act; 

“total payroll” of an employer for a year means the aggregate of the wages paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“total payroll threshold” of an employer for a year means

(a)  $5,500,000 for the year 2018;

(b)  $6,000,000 for the years 2019 and 2020;

(c)  $6,500,000 for the year 2021; and

(d)   $7,000,000 for a year subsequent to the year 2021;

“total qualified capital investments” means total qualified capital investments within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“wages” means base wages, within the meaning of section 1159.1 of the Taxation Act, excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C-8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

However, an employer is not an exempt employer at a particular time in a taxation year that is included in a day of that year that is referred to in the fourth paragraph of section 771.1 of that Act.

Similarly, an employer who ceases, at the beginning of a taxation year, to be an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act, because of subparagraph f or g of the first paragraph of section 771.13, is not an exempt employer at a particular time in the part of the preceding taxation year that begins at the time when the situation set out in that subparagraph occurs.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

The expression “eligible activities” where it applies in relation to a large investment project that concerns the development of a digital platform, only includes activities relating to the maintenance and upgrade of the digital platform components, activities relating to the supply of support and client services, provided that those services concern only the use of the platform and other similar activities relating to its use, excluding activities that consist in developing the platform.

In this division, the tax assistance limit, in relation to a large investment project, is determined in accordance with section 737.18.17.8 of the Taxation Act where the tax assistance limit is that of an employer that is a corporation and section 34.1.0.4 where the tax assistance limit is that of an employer that is a partnership.

In this division, two large investment projects that are covered by the same qualification certificate are deemed to be a single large investment project (referred to as a “deemed large investment project”), except as regards the determination, in respect of each project, of the total qualified capital investments of the employer carrying out the projects, the date of the beginning of the tax-free period and the last day of the tax-free period, and this rule applies throughout the particular period that begins on the date of the beginning of the tax-free period in respect of the large investment project that began first (referred to as the “first large investment project”) and that ends on the last day of the tax-free period in respect of the other large investment project (referred to as the “second large investment project”).

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328; 2003, c. 2, s. 304; 2003, c. 9, s. 436; 2004, c. 21, s. 517; 2005, c. 1, s. 324; 2005, c. 23, s. 268; 2005, c. 38, s. 349; 2006, c. 36, s. 278; 2007, c. 12, s. 309; 2010, c. 25, s. 238; 2015, c. 21, s. 591; 2015, c. 24, s. 162; 2017, c. 1, s. 431; 2019, c. 14, s. 519.

2017-02-08

33. In this division, unless the context indicates a different meaning,

“base period” has the meaning assigned by section 737.18.6 of the Taxation Act (chapter I-3);

“base year” of a specified employer means the first year of the specified employer that ends after 31 December 2012 and throughout which the specified employer carried on a business;

“business” means a business within the meaning of section 1 of the Taxation Act;

“date of the beginning of the tax-free period” in respect of a large investment project means the date that is specified as such in the first certificate that, for the purposes of this section and sections 34, 34.1.0.3 and 34.1.0.4, is issued by the Minister of Finance in relation to the large investment project;

“eligibility period” of an exempt employer means the period of five years that begins on the later of the day of coming into force of the certificate referred to in paragraph a of section 771.12 of the Taxation Act that was issued in respect of the exempt employer and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible activities” means eligible activities within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“eligible employee” means an employee of a specified employer who holds in Québec–under a contract entered into after 4 June 2014, if the specified employer’s base year is the year 2013, or after the end of the specified employer’s base year, in any other case–a recognized employment requiring at least 26 hours of work per week, for an indeterminate period or an expected minimum period of 40 weeks and holds the diploma normally required to have access to the recognized employment;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act; and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“eligible preceding year” of an individual, in relation to a particular year, means a year throughout which the individual was resident in Canada and that precedes the particular year;

“eligible specified employer” for a year means a specified employer for the year whose total payroll for the year is both less than $5,000,000 and attributable, in a proportion of more than 50%,

(a)  to activities in the agriculture, forestry, fishing and hunting sector that are included in the group described under code 11 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada;

(b)  to activities in the mining, quarrying, and oil and gas extraction sector that are included in the group described under code 21 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada; or

(c)  to activities in the manufacturing sector that are included in the groups described under codes 31 to 33 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages that are paid or deemed to be paid by the employer in that taxation year and before the particular time each of which is wages that, in a proportion of 75%, are not the object, because of the fifth paragraph of section 34, of a contribution payable under that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“excluded employer” means an employer that is a corporation that is exempt from tax under Book VIII of Part I of the Taxation Act, other than an insurer described in paragraph k of section 998 of that Act that is not so exempt from tax on the totality of its taxable income by reason of section 999.0.1 of that Act;

“exempt employer”, at a particular time, means an employer who, subject to the second and third paragraphs and for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, if that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation because of any of subparagraphs a to e of the first paragraph of section 771.13 of that Act or because of the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in subparagraphs a to e of that first paragraph or the failure to comply with the condition set out in paragraph a of section 771.12 occurs, would be such an exempt corporation were it not for those subparagraphs or that paragraph a;

“exemption period” of an eligible employer or a qualified corporation means

(a)  in the case of an eligible employer, the period of five years that begins at the beginning of the eligible employer’s first taxation year; and

(b)  in the case of a qualified corporation, the period that begins on 30 March 2001 and ends on 31 December 2010;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;

“large investment project” of an employer means an investment project in respect of which a qualification certificate has been issued to the employer by the Minister of Finance, for the purposes of this section and sections 34, 34.1.0.3 and 34.1.0.4;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified corporation” means a qualified corporation for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act;

“qualified wages” in relation to an eligible employee of a specified employer means the portion of the wages paid by the specified employer, in relation to the eligible employee, that is referred to in the first paragraph of section 34, other than the value of a benefit received or enjoyed by the employee because of a previous office or employment;

“recognized business” of an employer, in relation to a large investment project, means a business, carried on in Québec by the employer, in connection with which the large investment project was carried out or is in the process of being carried out and in respect of which the employer keeps separate accounts in relation to the eligible activities that are carried on in the course of carrying on the business and that arise from the project;

“recognized employment” means an employment identified by any of the following codes and labels of the National Occupational Classification, as amended from time to time and established jointly by Human Resources and Skills Development Canada and Statistics Canada;

(a)  code 2111 Physicists and astronomers;

(b)  code 2112 Chemists;

(c)  code 2113 Geoscientists and oceanographers;

(d)  code 2114 Meteorologists and climatologists;

(e)  code 2115 Other professional occupations in physical sciences;

(f)  code 2121 Biologists and related scientists;

(g)  code 2122 Forestry professionals;

(h)  code 2123 Agricultural representatives, consultants and specialists;

(i)  code 2131 Civil engineers;

(j)  code 2132 Mechanical engineers;

(k)  code 2133 Electrical and electronics engineers;

(l)  code 2134 Chemical engineers;

(m)  code 2141 Industrial and manufacturing engineers;

(n)  code 2142 Metallurgical and materials engineers;

(o)  code 2143 Mining engineers;

(p)  code 2144 Geological engineers;

(q)  code 2145 Petroleum engineers;

(r)  code 2146 Aerospace engineers;

(s)  code 2147 Computer engineers (except software engineers and designers);

(t)  code 2148 Other professional engineers, n.e.c.;

(u)  code 2151 Architects;

(v)  code 2153 Urban and land use planners;

(w)  code 2161 Mathematicians, statisticians and actuaries;

(x)  code 2171 Information systems analysts and consultants;

(y)  code 2172 Database analysts and data administrators;

(z)  code 2173 Software engineers and designers;

(z.1)  code 2174 Computer programmers and interactive media developers;

(z.2)  code 2175 Web designers and developers;

(z.3)  code 2211 Chemical technologists and technicians;

(z.4)  code 2212 Geological and mineral technologists and technicians;

(z.5)  code 2221 Biological technologists and technicians;

(z.6)  code 2223 Forestry technologists and technicianss;

(z.7)  code 2231 Civil engineering technologists and technicians;

(z.8)  code 2232 Mechanical engineering technologists and technicians;

(z.9)  code 2233 Industrial engineering and manufacturing technologists and technicians;

(z.10)  code 2241 Electrical and electronics engineering technologists and technicians;

(z.11)  code 2243 Industrial instrument technicians and mechanics;

(z.12)  code 2244 Aircraft instrument, electrical and avionics mechanics, technicians and inspectors;

(z.13)  code 2251 Architectural technologists and technicians;

(z.14)  code 2252 Industrial designers;

(z.15)  code 2253 Drafting technologists and technicians;

(z.16)  code 2255 Technical occupations in geomatics and meteorology;

(z.17)  code 2281 Computer network technicians; and

(z.18)  code 2283 Information systems testing technicians;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a municipal or public body performing a function of government in Canada, a mandatary body of such a municipal or public body, or a corporation, commission or association exempt from tax under Part I of the Taxation Act under section 985;

“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;

“tax-free period” means a tax-free period within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“total payroll” of an employer for a year means the aggregate of the wages paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“total qualified capital investments” means total qualified capital investments within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“wages” means base wages, within the meaning of section 1159.1 of the Taxation Act, excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C-8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

However, an employer is not an exempt employer at a particular time in a taxation year that is included in a day of that year that is referred to in the fourth paragraph of section 771.1 of that Act.

Similarly, an employer who ceases, at the beginning of a taxation year, to be an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act, because of subparagraph f or g of the first paragraph of section 771.13, is not an exempt employer at a particular time in the part of the preceding taxation year that begins at the time when the situation set out in that subparagraph occurs.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328; 2003, c. 2, s. 304; 2003, c. 9, s. 436; 2004, c. 21, s. 517; 2005, c. 1, s. 324; 2005, c. 23, s. 268; 2005, c. 38, s. 349; 2006, c. 36, s. 278; 2007, c. 12, s. 309; 2010, c. 25, s. 238; 2015, c. 21, s. 591; 2015, c. 24, s. 162; 2017, c. 1, s. 431.

2015-10-26

33. In this division, unless the context indicates a different meaning,

“base period” has the meaning assigned by section 737.18.6 of the Taxation Act (chapter I-3);

“base year” of a specified employer means the first year of the specified employer that ends after 31 December 2012 and throughout which the specified employer carried on a business;

“business” means a business within the meaning of section 1 of the Taxation Act;

“date of the beginning of the tax-free period” in respect of a large investment project means the date that is specified as such in the first certificate that, for the purposes of this section and sections 34, 34.1.0.3 and 34.1.0.4, is issued by the Minister of Finance in relation to the large investment project;

“eligibility period” of an exempt employer means the period of five years that begins on the later of the day of coming into force of the certificate referred to in paragraph a of section 771.12 of the Taxation Act that was issued in respect of the exempt employer and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible activities” means eligible activities within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“eligible employee” means an employee of a specified employer who holds in Québec–under a contract entered into after 4 June 2014, if the specified employer’s base year is the year 2013, or after the end of the specified employer’s base year, in any other case–a recognized employment requiring at least 26 hours of work per week, for an indeterminate period or an expected minimum period of 40 weeks and holds the diploma normally required to have access to the recognized employment;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act; and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“eligible preceding year” of an individual, in relation to a particular year, means a year throughout which the individual was resident in Canada and that precedes the particular year;

“eligible specified employer” for a year means a specified employer for the year whose total payroll for the year is both less than $5,000,000 and attributable, in a proportion of more than 50%,

(a)  to activities in the agriculture, forestry, fishing and hunting sector that are included in the group described under code 11 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada;

(b)  to activities in the mining, quarrying, and oil and gas extraction sector that are included in the group described under code 21 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada; or

(c)  to activities in the manufacturing sector that are included in the groups described under codes 31 to 33 of the North American Industry Classification System (NAICS) Canada, as amended from time to time and published by Statistics Canada;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages that are paid or deemed to be paid by the employer in that taxation year and before the particular time each of which is wages that, in a proportion of 75%, are not the object, because of the fifth paragraph of section 34, of a contribution payable under that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“excluded employer” means an employer that is a corporation that is exempt from tax under Book VIII of Part I of the Taxation Act, other than an insurer described in paragraph k of section 998 of that Act that is not so exempt from tax on the totality of its taxable income by reason of section 999.0.1 of that Act;

“exempt employer”, at a particular time, means an employer who, subject to the second and third paragraphs and for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, if that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation because of any of subparagraphs a to e of the first paragraph of section 771.13 of that Act or because of the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in subparagraphs a to e of that first paragraph or the failure to comply with the condition set out in paragraph a of section 771.12 occurs, would be such an exempt corporation were it not for those subparagraphs or that paragraph a;

“exemption period” of an eligible employer or a qualified corporation means

(a)  in the case of an eligible employer, the period of five years that begins at the beginning of the eligible employer’s first taxation year; and

(b)  in the case of a qualified corporation, the period that begins on 30 March 2001 and ends on 31 December 2010;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;

“large investment project” of an employer means an investment project in respect of which a qualification certificate has been issued to the employer by the Minister of Finance, for the purposes of this section and sections 34, 34.1.0.3 and 34.1.0.4;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified corporation” means a qualified corporation for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act;

“qualified wages” in relation to an eligible employee of a specified employer means the portion of the wages paid by the specified employer, in relation to the eligible employee, that is referred to in the first paragraph of section 34, other than the value of a benefit received or enjoyed by the employee because of a previous office or employment;

“recognized business” of an employer, in relation to a large investment project, means a business, carried on in Québec by the employer, in connection with which the large investment project was carried out or is in the process of being carried out and in respect of which the employer keeps separate accounts in relation to the eligible activities that are carried on in the course of carrying on the business and that arise from the project;

“recognized employment” means an employment identified by any of the following codes and labels of the National Occupational Classification, as amended from time to time and established jointly by Human Resources and Skills Development Canada and Statistics Canada;

(a)  code 2111 Physicists and astronomers;

(b)  code 2112 Chemists;

(c)  code 2113 Geoscientists and oceanographers;

(d)  code 2114 Meteorologists and climatologists;

(e)  code 2115 Other professional occupations in physical sciences;

(f)  code 2121 Biologists and related scientists;

(g)  code 2122 Forestry professionals;

(h)  code 2123 Agricultural representatives, consultants and specialists;

(i)  code 2131 Civil engineers;

(j)  code 2132 Mechanical engineers;

(k)  code 2133 Electrical and electronics engineers;

(l)  code 2134 Chemical engineers;

(m)  code 2141 Industrial and manufacturing engineers;

(n)  code 2142 Metallurgical and materials engineers;

(o)  code 2143 Mining engineers;

(p)  code 2144 Geological engineers;

(q)  code 2145 Petroleum engineers;

(r)  code 2146 Aerospace engineers;

(s)  code 2147 Computer engineers (except software engineers and designers);

(t)  code 2148 Other professional engineers, n.e.c.;

(u)  code 2151 Architects;

(v)  code 2153 Urban and land use planners;

(w)  code 2161 Mathematicians, statisticians and actuaries;

(x)  code 2171 Information systems analysts and consultants;

(y)  code 2172 Database analysts and data administrators;

(z)  code 2173 Software engineers and designers;

(z.1)  code 2174 Computer programmers and interactive media developers;

(z.2)  code 2175 Web designers and developers;

(z.3)  code 2211 Chemical technologists and technicians;

(z.4)  code 2212 Geological and mineral technologists and technicians;

(z.5)  code 2221 Biological technologists and technicians;

(z.6)  code 2223 Forestry technologists and technicianss;

(z.7)  code 2231 Civil engineering technologists and technicians;

(z.8)  code 2232 Mechanical engineering technologists and technicians;

(z.9)  code 2233 Industrial engineering and manufacturing technologists and technicians;

(z.10)  code 2241 Electrical and electronics engineering technologists and technicians;

(z.11)  code 2243 Industrial instrument technicians and mechanics;

(z.12)  code 2244 Aircraft instrument, electrical and avionics mechanics, technicians and inspectors;

(z.13)  code 2251 Architectural technologists and technicians;

(z.14)  code 2252 Industrial designers;

(z.15)  code 2253 Drafting technologists and technicians;

(z.16)  code 2255 Technical occupations in geomatics and meteorology;

(z.17)  code 2281 Computer network technicians; and

(z.18)  code 2283 Information systems testing technicians;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a Canadian public body or a corporation, commission or association, exempt from tax under Part I of the Taxation Act under section 984 or 985;

“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;

“tax-free period” means a tax-free period within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“total payroll” of an employer for a year means the aggregate of the wages paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“total qualified capital investments” means total qualified capital investments within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“wages” means base wages, within the meaning of section 1159.1 of the Taxation Act, excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C-8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

However, an employer is not an exempt employer at a particular time in a taxation year that is included in a day of that year that is referred to in the fourth paragraph of section 771.1 of that Act.

Similarly, an employer who ceases, at the beginning of a taxation year, to be an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act, because of subparagraph f or g of the first paragraph of section 771.13, is not an exempt employer at a particular time in the part of the preceding taxation year that begins at the time when the situation set out in that subparagraph occurs.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328; 2003, c. 2, s. 304; 2003, c. 9, s. 436; 2004, c. 21, s. 517; 2005, c. 1, s. 324; 2005, c. 23, s. 268; 2005, c. 38, s. 349; 2006, c. 36, s. 278; 2007, c. 12, s. 309; 2010, c. 25, s. 238; 2015, c. 21, s. 591; 2015, c. 24, s. 162.

2015-10-21

33. In this division, unless the context indicates a different meaning,

“base period” has the meaning assigned by section 737.18.6 of the Taxation Act (chapter I-3);

“business” means a business within the meaning of section 1 of the Taxation Act;

“date of the beginning of the tax-free period” in respect of a large investment project means the date that is specified as such in the first certificate that, for the purposes of this section and sections 34, 34.1.0.3 and 34.1.0.4, is issued by the Minister of Finance in relation to the large investment project;

“eligible activities” means eligible activities within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“eligibility period” of an exempt employer means the period of five years that begins on the later of the day of coming into force of the certificate referred to in paragraph a of section 771.12 of the Taxation Act that was issued in respect of the exempt employer and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act; and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“eligible preceding year” of an individual, in relation to a particular year, means a year throughout which the individual was resident in Canada and that precedes the particular year;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages that are paid or deemed to be paid by the employer in that taxation year and before the particular time each of which is wages that, in a proportion of 75%, are not the object, because of the fifth paragraph of section 34, of a contribution payable under that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“excluded employer” means an employer that is a corporation that is exempt from tax under Book VIII of Part I of the Taxation Act, other than an insurer described in paragraph k of section 998 of that Act that is not so exempt from tax on the totality of its taxable income by reason of section 999.0.1 of that Act;

“exempt employer”, at a particular time, means an employer who, subject to the second and third paragraphs and for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, if that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation because of any of subparagraphs a to e of the first paragraph of section 771.13 of that Act or because of the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in subparagraphs a to e of that first paragraph or the failure to comply with the condition set out in paragraph a of section 771.12 occurs, would be such an exempt corporation were it not for those subparagraphs or that paragraph a;

“exemption period” of an eligible employer or a qualified corporation means

(a)  in the case of an eligible employer, the period of five years that begins at the beginning of the eligible employer’s first taxation year; and

(b)  in the case of a qualified corporation, the period that begins on 30 March 2001 and ends on 31 December 2010;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;

“large investment project” of an employer means an investment project in respect of which a qualification certificate has been issued to the employer by the Minister of Finance, for the purposes of this section and sections 34, 34.1.0.3 and 34.1.0.4;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified corporation” means a qualified corporation for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act;

“recognized business” of an employer, in relation to a large investment project, means a business, carried on in Québec by the employer, in connection with which the large investment project was carried out or is in the process of being carried out and in respect of which the employer keeps separate accounts in relation to the eligible activities that are carried on in the course of carrying on the business and that arise from the project;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a Canadian public body or a corporation, commission or association, exempt from tax under Part I of the Taxation Act under section 984 or 985;

“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;

“tax-free period” means a tax-free period within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“total payroll” of an employer for a year means the aggregate of the wages paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“total qualified capital investments” means total qualified capital investments within the meaning of the first paragraph of section 737.18.17.1 of the Taxation Act;

“wages” means base wages, within the meaning of section 1159.1 of the Taxation Act, excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C-8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

However, an employer is not an exempt employer at a particular time in a taxation year that is included in a day of that year that is referred to in the fourth paragraph of section 771.1 of that Act.

Similarly, an employer who ceases, at the beginning of a taxation year, to be an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act, because of subparagraph f or g of the first paragraph of section 771.13, is not an exempt employer at a particular time in the part of the preceding taxation year that begins at the time when the situation set out in that subparagraph occurs.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328; 2003, c. 2, s. 304; 2003, c. 9, s. 436; 2004, c. 21, s. 517; 2005, c. 1, s. 324; 2005, c. 23, s. 268; 2005, c. 38, s. 349; 2006, c. 36, s. 278; 2007, c. 12, s. 309; 2010, c. 25, s. 238; 2015, c. 21, s. 591.

2010-10-27

33. In this division, unless the context indicates a different meaning,

“base period” has the meaning assigned by section 737.18.6 of the Taxation Act (chapter I-3);

“business” means a business within the meaning of section 1 of the Taxation Act;

“eligibility period” of an exempt employer means the period of five years that begins on the later of the day of coming into force of the certificate referred to in paragraph a of section 771.12 of the Taxation Act that was issued in respect of the exempt employer and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act; and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“eligible preceding year” of an individual, in relation to a particular year, means a year throughout which the individual was resident in Canada and that precedes the particular year;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages that are paid or deemed to be paid by the employer in that taxation year and before the particular time each of which is wages that, in a proportion of 75%, are not the object, because of the fifth paragraph of section 34, of a contribution payable under that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“excluded employer” means an employer that is a corporation that is exempt from tax under Book VIII of Part I of the Taxation Act, other than an insurer described in paragraph k of section 998 of that Act that is not so exempt from tax on the totality of its taxable income by reason of section 999.0.1 of that Act;

“exempt employer”, at a particular time, means an employer who, subject to the second and third paragraphs and for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, if that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation because of any of subparagraphs a to e of the first paragraph of section 771.13 of that Act or because of the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in subparagraphs a to e of that first paragraph or the failure to comply with the condition set out in paragraph a of section 771.12 occurs, would be such an exempt corporation were it not for those subparagraphs or that paragraph a;

“exemption period” of an eligible employer or a qualified corporation means

(a)  in the case of an eligible employer, the period of five years that begins at the beginning of the eligible employer’s first taxation year; and

(b)  in the case of a qualified corporation, the period that begins on 30 March 2001 and ends on 31 December 2010;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of that Act;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified corporation” means a qualified corporation for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a Canadian public body or a corporation, commission or association, exempt from tax under Part I of the Taxation Act under section 984 or 985;

“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;

“total payroll” of an employer for a year means the aggregate of the wages paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“wages” means base wages, within the meaning of section 1159.1 of the Taxation Act, excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C-8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

However, an employer is not an exempt employer at a particular time in a taxation year that is included in a day of that year that is referred to in the fourth paragraph of section 771.1 of that Act.

Similarly, an employer who ceases, at the beginning of a taxation year, to be an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act, because of subparagraph f or g of the first paragraph of section 771.13, is not an exempt employer at a particular time in the part of the preceding taxation year that begins at the time when the situation set out in that subparagraph occurs.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328; 2003, c. 2, s. 304; 2003, c. 9, s. 436; 2004, c. 21, s. 517; 2005, c. 1, s. 324; 2005, c. 23, s. 268; 2005, c. 38, s. 349; 2006, c. 36, s. 278; 2007, c. 12, s. 309; 2010, c. 25, s. 238.

2007-11-07

33. In this division, unless the context indicates a different meaning,

“base period” has the meaning assigned by section 737.18.6 of the Taxation Act (chapter I‐3);

“business” means a business within the meaning of section 1 of the Taxation Act;

“eligibility period” of an exempt employer means the period of five years that begins on the later of the day of coming into force of the certificate referred to in paragraph a of section 771.12 of the Taxation Act that was issued in respect of the exempt employer and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act; and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“eligible preceding year” of an individual, in relation to a particular year, means a year throughout which the individual was resident in Canada and that precedes the particular year;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages that are paid or deemed to be paid by the employer in that taxation year and before the particular time each of which is wages that, in a proportion of 75%, are not the object, because of the fifth paragraph of section 34, of a contribution payable under that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“excluded employer” means an employer that is a corporation that is exempt from tax under Book VIII of Part I of the Taxation Act, other than an insurer described in paragraph k of section 998 of that Act that is not so exempt from tax on the totality of its taxable income by reason of section 999.0.1 of that Act;

“exempt employer”, at a particular time, means an employer who, subject to the second and third paragraphs and for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, if that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation because of any of subparagraphs a to e of the first paragraph of section 771.13 of that Act or because of the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in subparagraphs a to e of that first paragraph or the failure to comply with the condition set out in paragraph a of section 771.12 occurs, would be such an exempt corporation were it not for those subparagraphs or that paragraph a;

“exemption period” of an eligible employer or a qualified corporation means

(a)  in the case of an eligible employer, the period of five years that begins at the beginning of the eligible employer’s first taxation year; and

(b)  in the case of a qualified corporation, the period that begins on 30 March 2001 and ends on 31 December 2010;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of the said Act;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified corporation” means a qualified corporation for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a Canadian public body or a corporation, commission or association, exempt from tax under Part I of the Taxation Act under section 984 or 985;

“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;

“total payroll” of an employer for a year means the aggregate of the wages paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“wages” means base wages, within the meaning of section 1159.1 of the Taxation Act, excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C‐8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

However, an employer is not an exempt employer at a particular time in a taxation year that is included in a day of that year that is referred to in the fourth paragraph of section 771.1 of that Act.

Similarly, an employer who ceases, at the beginning of a taxation year, to be an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act, because of subparagraph f or g of the first paragraph of section 771.13, is not an exempt employer at a particular time in the part of the preceding taxation year that begins at the time when the situation set out in that subparagraph occurs.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328; 2003, c. 2, s. 304; 2003, c. 9, s. 436; 2004, c. 21, s. 517; 2005, c. 1, s. 324; 2005, c. 23, s. 268; 2005, c. 38, s. 349; 2006, c. 36, s. 278; 2007, c. 12, s. 309.

2006-12-06

33. In this division, unless the context indicates a different meaning,

“base period” has the meaning assigned by section 737.18.6 of the Taxation Act (chapter I‐3);

“business” means a business within the meaning of section 1 of the Taxation Act;

“eligibility period” of an exempt employer means the period of five years that begins on the later of the day of coming into force of the certificate referred to in paragraph a of section 771.12 of the Taxation Act that was issued in respect of the exempt employer and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act; and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“eligible preceding year” of an individual, in relation to a particular year, means a year throughout which the individual was resident in Canada and that precedes the particular year;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages that are paid or deemed to be paid by the employer in that taxation year and before the particular time each of which is wages that, in a proportion of 75 %, are not the object, because of the fifth paragraph of section 34, of a contribution payable under that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“excluded employer” means an employer that is a corporation that is exempt from tax under Book VIII of Part I of the Taxation Act, other than an insurer described in paragraph k of section 998 of that Act that is not so exempt from tax on the totality of its taxable income by reason of section 999.0.1 of that Act;

“exempt employer”, at a particular time, means an employer who, for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, where that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation by reason of section 771.13 of that Act or the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in that section 771.13 and the failure to comply with the condition set out in the said paragraph a occurs, would be such an exempt corporation were it not for that section or that paragraph;

“exemption period” of an eligible employer or a qualified corporation means

(a)  in the case of an eligible employer, the period of five years that begins at the beginning of the eligible employer’s first taxation year; and

(b)  in the case of a qualified corporation, the period that begins on 30 March 2001 and ends on 31 December 2010;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of the said Act;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified corporation” means a qualified corporation for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a Canadian public body or a corporation, commission or association, exempt from tax under Part I of the Taxation Act under section 984 or 985;

“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;

“total payroll” of an employer for a year means the aggregate of the wages paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“wages” means base wages, within the meaning of section 1159.1 of the Taxation Act, excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C‐8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328; 2003, c. 2, s. 304; 2003, c. 9, s. 436; 2004, c. 21, s. 517; 2005, c. 1, s. 324; 2005, c. 23, s. 268; 2005, c. 38, s. 349; 2006, c. 36, s. 278.

2005-12-13

33. In this division, unless the context indicates a different meaning,

“base period” has the meaning assigned by section 737.18.6 of the Taxation Act (chapter I‐3);

“eligibility period” of an exempt employer means the period of five years that begins on the later of the day of coming into force of the certificate referred to in paragraph a of section 771.12 of the Taxation Act that was issued in respect of the exempt employer and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act; and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“eligible preceding year” of an individual, in relation to a particular year, means a year throughout which the individual was resident in Canada and that precedes the particular year;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages that are paid or deemed to be paid by the employer in that taxation year and before the particular time each of which is wages that, in a proportion of 75 %, are not the object, because of the fifth paragraph of section 34, of a contribution payable under that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“excluded employer” means an employer that is a corporation that is exempt from tax under Book VIII of Part I of the Taxation Act, other than an insurer described in paragraph k of section 998 of that Act that is not so exempt from tax on the totality of its taxable income by reason of section 999.0.1 of that Act;

“exempt employer”, at a particular time, means an employer who, for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, where that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation by reason of section 771.13 of that Act or the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in that section 771.13 and the failure to comply with the condition set out in the said paragraph a occurs, would be such an exempt corporation were it not for that section or that paragraph;

“exemption period” of an eligible employer or a qualified corporation means

(a)  in the case of an eligible employer, the period of five years that begins at the beginning of the eligible employer’s first taxation year; and

(b)  in the case of a qualified corporation, the period that begins on 30 March 2001 and ends on 31 December 2010;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of the said Act;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified corporation” means a qualified corporation for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a Canadian public body or a corporation, commission or association, exempt from tax under Part I of the Taxation Act under section 984 or 985;

“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;

“total payroll” of an employer for a year means the aggregate of the wages paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“wages” means base wages, within the meaning of section 1159.1 of the Taxation Act, excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C‐8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328; 2003, c. 2, s. 304; 2003, c. 9, s. 436; 2004, c. 21, s. 517; 2005, c. 1, s. 324; 2005, c. 23, s. 268; 2005, c. 38, s. 349.

2005-06-17

33. In this division, unless the context indicates a different meaning,

“base period” has the meaning assigned by section 737.18.6 of the Taxation Act (chapter I-3);

“eligibility period” of an exempt employer means the period of five years that begins on the later of the day of coming into force of the certificate referred to in paragraph a of section 771.12 of the Taxation Act that was issued in respect of the exempt employer and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act; and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages and amounts that are paid or deemed to be paid by the employer in that taxation year and before the particular time each of which is wages or an amount that, in a proportion of 75 %, are not the object, because of the fifth paragraph of section 34, of a contribution payable under that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“excluded employer” means an employer that is a corporation that is exempt from tax under Book VIII of Part I of the Taxation Act, other than an insurer described in paragraph k of section 998 of that Act that is not so exempt from tax on the totality of its taxable income by reason of section 999.0.1 of that Act;

“exempt employer”, at a particular time, means an employer who, for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, where that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation by reason of section 771.13 of that Act or the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in that section 771.13 and the failure to comply with the condition set out in the said paragraph a occurs, would be such an exempt corporation were it not for that section or that paragraph;

“exemption period” of an eligible employer or a qualified corporation means

(a)  in the case of an eligible employer, the period of five years that begins at the beginning of the eligible employer’s first taxation year; and

(b)  in the case of a qualified corporation, the period that begins on 30 March 2001 and ends on 31 December 2010;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of the said Act;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified corporation” means a qualified corporation for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a Canadian public body or a corporation, commission or association, exempt from tax under Part I of the Taxation Act under section 984 or 985;

“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;

“total payroll” of an employer for a year means the aggregate of the wages, including an amount described in subparagraph c of the first paragraph of section 34, paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“wages” means any amount paid by an employer to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act, and the income computed in accordance with Chapters I and II of Title II of Book III of Part I of that Act, except sections 43.3 and 58.0.1 of that Act and section 58.1 thereof where it refers to an amount that must be included in computing income under sections 979.9 to 979.11 of that Act, and excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C-8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328; 2003, c. 2, s. 304; 2003, c. 9, s. 436; 2004, c. 21, s. 517; 2005, c. 1, s. 324; 2005, c. 23, s. 268.

2005-03-17

33. In this division, unless the context indicates a different meaning,

“base period” has the meaning assigned by section 737.18.6 of the Taxation Act (chapter I-3);

“eligibility period” of an exempt employer means the period of five years that begins on the later of the beginning of the exempt employer’s first taxation year and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act; and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages and amounts that are paid or deemed to be paid by the employer in that taxation year and before the particular time each of which is wages or an amount that, in a proportion of 75 %, are not the object, because of the fifth paragraph of section 34, of a contribution payable under that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“excluded employer” means an employer that is a corporation that is exempt from tax under Book VIII of Part I of the Taxation Act, other than an insurer described in paragraph k of section 998 of that Act that is not so exempt from tax on the totality of its taxable income by reason of section 999.0.1 of that Act;

“exempt employer”, at a particular time, means an employer who, for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, where that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation by reason of section 771.13 of that Act or the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in that section 771.13 and the failure to comply with the condition set out in the said paragraph a occurs, would be such an exempt corporation were it not for that section or that paragraph;

“exemption period” of an eligible employer or a qualified corporation means

(a)  in the case of an eligible employer, the period of five years that begins at the beginning of the eligible employer’s first taxation year; and

(b)  in the case of a qualified corporation, the period that begins on 30 March 2001 and ends on 31 December 2010;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of the said Act;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified corporation” means a qualified corporation for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a Canadian public body or a corporation, commission or association, exempt from tax under Part I of the Taxation Act under section 984 or 985;

“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;

“total payroll” of an employer for a year means the aggregate of the wages, including an amount described in subparagraph c of the first paragraph of section 34, paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“wages” means any amount paid by an employer to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act, and the income computed in accordance with Chapters I and II of Title II of Book III of Part I of that Act, except sections 43.3 and 58.0.1 of that Act and section 58.1 thereof where it refers to an amount that must be included in computing income under sections 979.9 to 979.11 of that Act, and excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C-8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328; 2003, c. 2, s. 304; 2003, c. 9, s. 436; 2004, c. 21, s. 517; 2005, c. 1, s. 324.

2004-11-03

33. In this division, unless the context indicates a different meaning,

“base period” has the meaning assigned by section 737.18.6 of the Taxation Act (chapter I-3);

“eligibility period” of an exempt employer means the period of five years that begins on the later of the beginning of the exempt employer’s first taxation year and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act; and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages and amounts that are paid or deemed to be paid by the employer in that taxation year and before the particular time each of which is wages or an amount that, in a proportion of 75 %, are not the object, because of the fifth paragraph of section 34, of a contribution payable under that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“exempt employer”, at a particular time, means an employer who, for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, where that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation by reason of section 771.13 of that Act or the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in that section 771.13 and the failure to comply with the condition set out in the said paragraph a occurs, would be such an exempt corporation were it not for that section or that paragraph;

“exemption period” of an eligible employer or a qualified corporation means

(a)  in the case of an eligible employer, the period of five years that begins at the beginning of the eligible employer’s first taxation year; and

(b)  in the case of a qualified corporation, the period that begins on 30 March 2001 and ends on 31 December 2010;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of the said Act;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified corporation” means a qualified corporation for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a Canadian public body or a corporation, commission or association, exempt from tax under Part I of the Taxation Act under section 984 or 985;

“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;

“total payroll” of an employer for a year means the aggregate of the wages, including an amount described in subparagraph c of the first paragraph of section 34, paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“wages” means any amount paid by an employer to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act, and the income computed in accordance with Chapters I and II of Title II of Book III of Part I of that Act, except sections 43.3 and 58.0.1 of that Act and section 58.1 thereof where it refers to an amount that must be included in computing income under sections 979.9 to 979.11 of that Act, and excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C-8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328; 2003, c. 2, s. 304; 2003, c. 9, s. 436; 2004, c. 21, s. 517.

2003-12-10

33. In this division, unless the context indicates a different meaning,

“base period” has the meaning assigned by section 737.18.6 of the Taxation Act (chapter I-3);

“eligibility period” of an exempt employer means the period of five years that begins on the later of the beginning of the exempt employer’s first taxation year and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act; and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages and amounts paid or deemed to be paid by the employer in that taxation year and before the particular time in respect of which the employer would be required to pay a contribution under section 34 but for the fifth paragraph of that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“exempt employer”, at a particular time, means an employer who, for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, where that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation by reason of section 771.13 of that Act or the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in that section 771.13 and the failure to comply with the condition set out in the said paragraph a occurs, would be such an exempt corporation were it not for that section or that paragraph;

“exemption period” of an eligible employer or a qualified corporation means

(a)  in the case of an eligible employer, the period of five years that begins at the beginning of the eligible employer’s first taxation year; and

(b)  in the case of a qualified corporation, the period that begins on 30 March 2001 and ends on 31 December 2010;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of the said Act;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified corporation” means a qualified corporation for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a Canadian public body or a corporation, commission or association, exempt from tax under Part I of the Taxation Act under section 984 or 985;

“taxation year” means a taxation year within the meaning of Part I of the Taxation Act;

“total payroll” of an employer for a year means the aggregate of the wages, including an amount described in subparagraph c of the first paragraph of section 34, paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“wages” means any amount paid by an employer to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act, and the income computed in accordance with Chapters I and II of Title II of Book III of Part I of that Act, except sections 43.3 and 58.0.1 of that Act and section 58.1 thereof where it refers to an amount that must be included in computing income under sections 979.9 to 979.11 of that Act, and excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C-8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328; 2003, c. 2, s. 304; 2003, c. 9, s. 436.

2003-07-03

33. In this division, unless the context indicates a different meaning,

“eligibility period” of an exempt employer means the period of five years that begins on the later of the beginning of the exempt employer’s first taxation year and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act (chapter I-3); and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages and amounts paid or deemed to be paid by the employer in that taxation year and before the particular time in respect of which the employer would be required to pay a contribution under section 34 but for the fifth paragraph of that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“exempt employer”, at a particular time, means an employer who, for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, where that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation by reason of section 771.13 of that Act or the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in that section 771.13 and the failure to comply with the condition set out in the said paragraph a occurs, would be such an exempt corporation were it not for that section or that paragraph;

“exemption period” of an eligible employer or a qualified corporation means

(a)  in the case of an eligible employer, the period of five years that begins at the beginning of the eligible employer’s first taxation year; and

(b)  in the case of a qualified corporation, the period that begins on 30 March 2001 and ends on 31 December 2010;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of the said Act;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified corporation” means a qualified corporation for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a Canadian public body or a corporation, commission or association, exempt from tax under Part I of the Taxation Act under section 984 or 985;

“total payroll” of an employer for a year means the aggregate of the wages, including an amount described in subparagraph c of the first paragraph of section 34, paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“wages” means any amount paid by an employer to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act, and the income computed in accordance with Chapters I and II of Title II of Book III of Part I of that Act, except sections 43.3 and 58.0.1 of that Act and section 58.1 thereof where it refers to an amount that must be included in computing income under sections 979.9 to 979.11 of that Act, and excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C-8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328; 2003, c. 2, s. 304.

2002-10-17

33. In this division, unless the context indicates a different meaning,

“eligibility period” of an exempt employer means the period of five years that begins on the later of the beginning of the exempt employer’s first taxation year and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act (chapter I-3); and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages and amounts paid or deemed to be paid by the employer in that taxation year and before the particular time in respect of which the employer would be required to pay a contribution under section 34 but for the fifth paragraph of that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“exempt employer”, at a particular time, means an employer who, for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, where that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation by reason of section 771.13 of that Act or the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in that section 771.13 and the failure to comply with the condition set out in the said paragraph a occurs, would be such an exempt corporation were it not for that section or that paragraph;

“exemption period” of an eligible employer or a qualified corporation means

(a)  in the case of an eligible employer, the period of five years that begins at the beginning of the eligible employer’s first taxation year; and

(b)  in the case of a qualified corporation, the period that begins on 30 March 2001 and ends on 31 December 2010;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of the said Act;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“qualified corporation” means a qualified corporation for the purposes of Title VII.2.4 of Book IV of Part I of the Taxation Act;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a Canadian public body or a corporation, commission or association, exempt from tax under Part I of the Taxation Act under section 984 or 985;

“total payroll” of an employer for a year means the aggregate of the wages, including an amount described in subparagraph c of the first paragraph of section 34, paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“wages” means any amount paid by an employer to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act, and the income computed in accordance with Chapters I and II of Title II of Book III of Part I of that Act, except section 43.3 of that Act and section 58.1 thereof where it refers to an amount that must be included in computing income under sections 979.9 to 979.11 of that Act, and excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C-8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145; 2002, c. 40, s. 328.

2002-06-08

33. In this division, unless the context indicates a different meaning,

“eligibility period” of an exempt employer means the period of five years that begins on the later of the beginning of the exempt employer’s first taxation year and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997;

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999; or

(c)  where the exempt employer is a corporation referred to in subparagraph iii of paragraph a of section 771.12 of the Taxation Act, 30 March 2001;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act (chapter I-3); and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages and amounts paid or deemed to be paid by the employer in that taxation year and before the particular time in respect of which the employer would be required to pay a contribution under section 34 but for the fifth paragraph of that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“exempt employer”, at a particular time, means an employer who, for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, where that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation by reason of section 771.13 of that Act or the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in that section 771.13 and the failure to comply with the condition set out in the said paragraph a occurs, would be such an exempt corporation were it not for that section or that paragraph;

“exemption period” of an eligible employer means the period of five years that begins at the beginning of the eligible employer’s first taxation year;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of the said Act;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a Canadian public body or a corporation, commission or association, exempt from tax under Part I of the Taxation Act under section 984 or 985;

“total payroll” of an employer for a year means the aggregate of the wages, including an amount described in subparagraph c of the first paragraph of section 34, paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“wages” means any amount paid by an employer to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act, and the income computed in accordance with Chapters I and II of Title II of Book III of Part I of that Act, except section 43.3 of that Act and section 58.1 thereof where it refers to an amount that must be included in computing income under sections 979.9 to 979.11 of that Act, and excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C-8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268; 2002, c. 9, s. 145.

2000-11-15

33. In this division, unless the context indicates a different meaning,

“eligibility period” of an exempt employer means the period of five years that begins on the later of the beginning of the exempt employer’s first taxation year and, as the case may be,

(a)  where the exempt employer is a corporation referred to in subparagraph i of paragraph a of section 771.12 of the Taxation Act, 26 March 1997; or

(b)  where the exempt employer is a corporation referred to in subparagraph ii of paragraph a of section 771.12 of the Taxation Act, 10 March 1999;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act (chapter I-3); and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $700,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $700,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages and amounts paid or deemed to be paid by the employer in that taxation year and before the particular time in respect of which the employer would be required to pay a contribution under section 34 but for the fifth paragraph of that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“exempt employer”, at a particular time, means an employer who, for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, where that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation by reason of section 771.13 of that Act or the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in that section 771.13 and the failure to comply with the condition set out in the said paragraph a occurs, would be such an exempt corporation were it not for that section or that paragraph;

“exemption period” of an eligible employer means the period of five years that begins at the beginning of the eligible employer’s first taxation year;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of the said Act;

“municipality” means a municipality within the meaning of section 1 of the Taxation Act;

“province” means a province within the meaning of section 1 of the Taxation Act;

“regulation” means any regulation made by the Government under this division;

“specified employer” for a year means an employer that has an establishment in Québec in the year and that is not the Government of Canada or of a province, a Canadian municipality or an employer that, at a particular time in the year, is

(a)  a mandatary body of the State, Her Majesty in right of Canada or a province, other than Québec, or a Canadian municipality; or

(b)  a Canadian public body or a corporation, commission or association, exempt from tax under Part I of the Taxation Act under section 984 or 985;

“total payroll” of an employer for a year means the aggregate of the wages, including an amount described in subparagraph c of the first paragraph of section 34, paid or deemed to be paid in the year by the employer and, where the employer carries on a business at the end of the year in which the employer ordinarily employs, for all or part of the year, at least one employee, whether full-time or part-time, by any other employer with which the employer is associated at the end of the year and that carries on such a business at that time;

“wages” means any amount paid by an employer to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act, and the income computed in accordance with Chapters I and II of Title II of Book III of Part I of that Act, except section 43.3 of that Act and section 58.1 thereof where it refers to an amount that must be included in computing income under sections 979.9 to 979.11 of that Act, and excluding, except for the purposes of the definition of “total payroll”, subparagraph b of the first paragraph of section 33.0.2 and subparagraph ii of subparagraph b of the second paragraph of section 34, the following amounts:

(a)  wages referred to in section 64 of the Act respecting international financial centres (chapter C-8.3);

(b)  wages paid by an employer to a person who is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Government of Québec and the government of a foreign country, a worker on secondment, for the period in which the person is such a seconded worker, where pursuant to the agreement, the person is subject only to the legislation of the foreign country to which the reciprocal coverage applies.

“year” means a calendar year.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $700,000 in the definition shall be replaced, wherever it occurs, by an amount equal to such proportion of $700,000 as the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100; 2000, c. 39, s. 268.

1999-12-20

33. In this division, unless the context indicates a different meaning,

“eligibility period” of an exempt employer means the period that begins on the later of the beginning of the exempt employer’s first taxation year and 26 March 1997 and ends on the last day of the five-year period that begins at that time or on that date, as the case may be;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act (chapter I-3); and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $300,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $300,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages and amounts paid or deemed to be paid by the employer in that taxation year and before the particular time in respect of which the employer would be required to pay a contribution under section 34 but for the second paragraph of that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“exempt employer”, at a particular time, means an employer who, for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, where that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation by reason of section 771.13 of that Act or the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in that section 771.13 and the failure to comply with the condition set out in the said paragraph a occurs, would be such an exempt corporation were it not for that section or that paragraph;

“exemption period” of an eligible employer whose first taxation year begins after 25 March 1997 means the period that begins at the beginning of the eligible employer’s first taxation year and ends at the end of the five-year period after that time;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of the said Act;

“regulation” means any regulation made by the Government under this division;

“wages” means any amount paid by an employer to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act, and the income computed in accordance with Chapters I and II of Title II of Book III of Part I of the said Act, except section 43.3 of the said Act and section 58.1 thereof where it refers to an amount that must be included in computing income under sections 979.9 to 979.11 of the said Act and excluding salary referred to in section 64 of the Act respecting international financial centres (chapter C-8.3) and prescribed remuneration;

“year” means a calendar year.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer whose first taxation year begins after 25 March 1997, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $300,000 in the definition shall be replaced, wherever it occurs, by an amount equal to the proportion of $300,000 that the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370; 1999, c. 83, s. 284; 1999, c. 86, s. 100.

1997-12-19

33. In this division, unless the context indicates a different meaning,

“eligibility period” of an exempt employer means the period that begins at the beginning of the exempt employer’s first taxation year and ends at the end of the five-year period after that time;

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act (chapter I-3); and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $300,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $300,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages and amounts paid or deemed to be paid by the employer in that taxation year and before the particular time in respect of which the employer would be required to pay a contribution under section 34 but for the second paragraph of that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“exempt employer”, at a particular time, means an employer who, for a taxation year of the employer including the particular time, is either an exempt corporation within the meaning of sections 771.12 and 771.13 of the Taxation Act or, where that taxation year is the first taxation year of the employer or the taxation year during which the employer ceases to be such an exempt corporation by reason of section 771.13 of that Act or the employer’s failure to comply with the condition set out in paragraph a of section 771.12 of that Act, and the particular time is prior to the time when the earlier of one of the situations set out in that section 771.13 and the failure to comply with the condition set out in the said paragraph a occurs, would be such an exempt corporation were it not for that section or that paragraph;

“exemption period” of an eligible employer whose first taxation year begins after 25 March 1997 means the period that begins at the beginning of the eligible employer’s first taxation year and ends at the end of the five-year period after that time;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of the said Act;

“regulation” means any regulation made by the Government under this division;

“wages” means any amount paid by an employer to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act, and the income computed in accordance with Chapters I and II of Title II of Book III of Part I of the said Act, except section 43.3 of the said Act and section 58.1 thereof where it refers to an amount that must be included in computing income under sections 979.9 to 979.11 of the said Act and excluding prescribed remuneration;

“year” means a calendar year.

Where the definition of “employer exemption” in the first paragraph applies, in respect of an eligible employer whose first taxation year begins after 25 March 1997, to a time included in the eligible employer’s taxation year that includes the last day of the eligible employer’s exemption period, the amount of $300,000 in the definition shall be replaced, wherever it occurs, by an amount equal to the proportion of $300,000 that the number of days in the taxation year that are included in the exemption period is of the number of days in the taxation year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314; 1997, c. 85, s. 370.

1997-05-22

33. In this division, unless the context indicates a different meaning,

“eligible employer”, at a particular time, means an employer who, for the employer’s taxation year that includes the particular time,

(a)  is not a person described in any of paragraphs a to d of the definition of “qualified corporation” in the first paragraph of section 1029.8.36.4 of the Taxation Act (chapter I-3); and

(b)  is a qualified corporation, within the meaning of sections 771.5 to 771.7 of the Taxation Act or, where the employer’s taxation year that includes the particular time is the employer’s first taxation year, or the taxation year from which the employer ceased, by reason of the first paragraph of section 771.6 of that Act, to be such a qualified corporation, and the particular time is before the time at which one of the situations described in subparagraphs a to f of the first paragraph of that section 771.6 first occurred, would be such a qualified corporation but for that paragraph;

“employee” means an employee within the meaning of section 1 of the Taxation Act;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“employer exemption”, at a particular time, means the amount by which $300,000, where the employer’s taxation year that includes the particular time is not less than 51 weeks, or, in any other case, the proportion of $300,000 that the number of days in that taxation year is of 365, exceeds the aggregate of the wages and amounts paid or deemed to be paid by the employer in that taxation year and before the particular time in respect of which the employer would be required to pay a contribution under section 34 but for the second paragraph of that section;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of the said Act;

“regulation” means any regulation made by the Government under this division;

“wages” means any amount paid by an employer to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act, and the income computed in accordance with Chapters I and II of Title II of Book III of Part I of the said Act, except sections 36.1 and 43.3 of the said Act and section 58.1 thereof where it refers to an amount that must be included in computing income under sections 979.9 to 979.11 of the said Act and excluding prescribed remuneration;

“year” means a calendar year.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215; 1997, c. 14, s. 314.

1995-01-30

33. In this division, unless the context indicates a different meaning,

“year” means a calendar year;

“employee” means an employee within the meaning of section 1 of the Taxation Act (chapter I-3);

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of the said Act;

“regulation” means any regulation made by the Government under this division;

“wages” means any amount paid by an employer to a trustee or custodian, as the case may be, under a profit sharing plan, an employee trust or an employee benefit plan, within the meaning of section 1 of the Taxation Act, and the income computed in accordance with Chapters I and II of Title II of Book III of Part I of the said Act, except sections 36.1 and 43.3 of the said Act and section 58.1 thereof where it refers to an amount that must be included in computing income under sections 979.9 to 979.11 of the said Act and excluding prescribed remuneration.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217; 1995, c. 1, s. 215.

1993-12-17

33. In this division, unless the context indicates a different meaning,

“year” means a calendar year;

“employee” means an employee within the meaning of section 1 of the Taxation Act (chapter I-3);

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act;

“individual” means an individual within the meaning of Part I of the Taxation Act, other than a trust within the meaning of section 1 of the said Act;

“regulation” means any regulation made by the Government under this division;

“wages” means the income computed in accordance with Chapters I and II of Title II of Book III of Part I of the Taxation Act, except section 43.3 of the said Act and section 58.1 thereof where it refers to an amount that shall be included in computing income under sections 979.9 to 979.11 of the said Act and excluding prescribed remuneration.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158; 1993, c. 64, s. 217.

1993-06-15

33. In this division, unless the context indicates a different meaning,

“year” means a calendar year;

“employee” means an employee within the meaning of section 1 of the Taxation Act (chapter I-3), including any present or future amendment;

“employer” means a person, including a government, who pays wages or, where, in a period, an employee is, within the meaning of an agreement on social security that provides for the reciprocal coverage of health insurance plans, entered into between the Gouvernement du Québec and the government of a foreign country, a worker on secondment to that country, for that period, the person who has so seconded the employee;

“establishment” means an establishment, including an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act, including any present or future amendment;

“prescribed” means, in the case of a form or information to be furnished in a form, prescribed by order of the Minister of Revenue and, in any other case, prescribed by regulation;

“regulation” means any regulation made by the Government under this division;

“wages” means the income computed in accordance with Chapters I and II of Title II of Book III of Part I of the Taxation Act, including any present or future amendment, except section 58.1 of the said Act where it refers to an amount that shall be included in computing income under sections 979.9 to 979.11 of the said Act and excluding prescribed remuneration.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217; 1993, c. 19, s. 158.

1986-05-27

33. In this division, unless the context indicates a different meaning,

“year” means a calendar year;

“employee” means an employee within the meaning of section 1 of the Taxation Act (chapter I-3), including any present or future amendment;

“employer” means a person, including a government, who pays wages;

“establishment” means an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act, including any present or future amendment;

“prescribed” means, in the case of a form or information to be furnished in a form, prescribed by order of the Minister of Revenue and, in any other case, prescribed by regulation;

“regulation” means any regulation made by the Government under this division;

“wages” means the income computed in accordance with Chapters I and II of Title II of Book III of Part I of the Taxation Act, including any present or future amendment, except section 58.1 of the said Act where it refers to an amount that shall be included in computing income under sections 979.9 to 979.11 of the said Act and excluding prescribed remuneration.

1978, c. 70, s. 10; 1985, c. 25, s. 177; 1986, c. 15, s. 217.

1985-06-20

33. In this division, unless the context indicates a different meaning,

“year” means a calendar year;

“employee” means an employee within the meaning of section 1 of the Taxation Act (chapter I-3), including any present or future amendment;

“employer” means a person, including a government, who pays wages;

“establishment” means an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act, including any present or future amendment;

“prescribed” means, in the case of a form or information to be furnished in a form, prescribed by order of the Minister of Revenue and, in any other case, prescribed by regulation;

“regulation” means any regulation made by the Government under this division;

“wages” means the income computed in accordance with Chapters I and II of Title II of Book III of Part I of the Taxation Act, including any present or future amendment, except section 58.1 of the said Act where it refers to an amount that shall be included in computing the income under sections 979.9 to 979.11 of the said Act.

1978, c. 70, s. 10; 1985, c. 25, s. 177.

1978-05-25

33. In this division, unless the context indicates a different meaning,

“year” means a calendar year;

“employee” means an employee within the meaning of section 1 of the Taxation Act (chapter I-3), including any present or future amendment;

“employer” means a person, including a government, who pays wages;

“establishment” means an establishment within the meaning of Chapter III of Title II of Book I of Part I of the Taxation Act, including any present or future amendment;

“prescribed” means, in the case of a form or information to be furnished in a form, prescribed by order of the Minister of Revenue and, in any other case, prescribed by regulation;

“regulation” means any regulation made by the Government under this division;

“wages” means the income computed in accordance with Chapters I and II of Title II of Book III of Part I of the Taxation Act, including any present or future amendment.

1978, c. 70, s. 10.