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S-29.1, r. 1 - Québec Business Investment Companies Regulation

Section 18.1
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18.1. A qualified legal person shall, within 4 months following the 12-month period after the date of acquisition of a qualified investment, file a declaration with Investissement Québec or, where required by Investissement Québec, a statement of its auditors confirming that, in the 12 months following the acquisition of the qualified investment, more than 50% of the wages paid to its employees and, where applicable, to employees of the legal persons with which it is associated, were paid to employees who, for the purposes of the regulations made under section 771 of the Taxation Act (chapter I-3), are employees of an establishment situated in Québec.
O.C. 453-87, s. 3; O.C. 1136-2004, s. 7.
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