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

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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. 142019, c. 14, s. 519.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.