M-14.1, r. 1 - Regulation respecting the fees payable for the registration or renewal of certificates for the purposes of the tax credit for design

Section 2 Disposition versions

2019-12-11

2. For the purposes of this Regulation,

(1)  “design activities” means activities carried out by an industrial designer, a fashion designer or a fashion pattern maker;

(2)  “designer” means an industrial designer, a fashion designer or a fashion pattern maker who holds a diploma or experience recognized for the purposes of the tax credit for design;

(3)  “certificate of eligibility - corporation having in-house design activities” means a certificate issued to a corporation or partnership by the Minister of Economy and Innovation for a period of one taxation year, certifying that it carried out in-house design activities during that period;

(4)  “certificate of eligibility - corporation having design activities carried out by an outside consultant” means a certificate issued to a corporation or partnership by the Minister of Economy and Innovation for a period of one taxation year, certifying that it had design activities carried out by an outside consultant during that period; and

(5)  “certificate of qualification - designer” means a certificate issued to an individual, a corporation or a partnership by the Minister of Economy and Innovation, that recognizes the individual, corporation or partnership as a designer.

M.O. 2006-09-27, s. 2.

2012-09-01

2. For the purposes of this Regulation,

(1)  “design activities” means activities carried out by an industrial designer, a fashion designer or a fashion pattern maker;

(2)  “designer” means an industrial designer, a fashion designer or a fashion pattern maker who holds a diploma or experience recognized for the purposes of the tax credit for design;

(3)  “certificate of eligibility - corporation having in-house design activities” means a certificate issued to a corporation or partnership by the Minister of Economic Development, Innovation and Export Trade for a period of one taxation year, certifying that it carried out in-house design activities during that period;

(4)  “certificate of eligibility - corporation having design activities carried out by an outside consultant” means a certificate issued to a corporation or partnership by the Minister of Economic Development, Innovation and Export Trade for a period of one taxation year, certifying that it had design activities carried out by an outside consultant during that period; and

(5)  “certificate of qualification - designer” means a certificate issued to an individual, a corporation or a partnership by the Minister of Economic Development, Innovation and Export Trade, that recognizes the individual, corporation or partnership as a designer.

M.O. 2006-09-27, s. 2.