Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 1029.8.33.7.2
Disposition versions

Full text
1029.8.33.7.2. For the purposes of sections 1029.8.33.6 and 1029.8.33.7, the following rules apply:
(a)  where the eligible taxpayer referred to in either of those sections is a qualified corporation, the percentage of 12% mentioned in the first paragraph of that section is to be replaced,
i.  where the qualified expenditure is made in respect of an eligible trainee who is an immigrant, a Native person or a disabled person, or who is serving a qualified training period in an establishment of the trainee’s employer that is situated in an eligible region, by a percentage of 32% in respect of that expenditure, and
ii.  in any other case, by a percentage of 24%; and
(b)  where the eligible taxpayer referred to in either of those sections is an individual (other than a tax-exempt individual) and the qualified expenditure is made in respect of an eligible trainee who is an immigrant, a Native person or a disabled person, or who is serving a qualified training period in an establishment of the trainee’s employer that is situated in an eligible region, the percentage of 12% mentioned in the first paragraph of that section is to be replaced, in respect of that expenditure, by a percentage of 16%.
Despite the first paragraph, for the purposes of sections 1029.8.33.6 and 1029.8.33.7 in relation to a qualified expenditure incurred after 25 March 2021 and before 1 May 2022 in respect of a qualified training period that begins after 25 March 2021, the following rules apply:
(a)  where the eligible taxpayer referred to in either of those sections is a qualified corporation, the percentage of 12% mentioned in the first paragraph of that section is to be replaced,
i.  where the qualified expenditure is referred to in subparagraph i of subparagraph a of the first paragraph of this section, by a percentage of 40% in respect of that expenditure, and
ii.  in any other case, by a percentage of 30%; and
(b)  where the eligible taxpayer referred to in either of those sections is an individual (other than a tax-exempt individual), the percentage of 12% mentioned in the first paragraph of that section is to be replaced,
i.  where the qualified expenditure is referred to in subparagraph b of the first paragraph of this section, by a percentage of 20% in respect of that expenditure, and
ii.  in any other case, by a percentage of 15%.
1995, c. 63, s. 170; 1997, c. 3, s. 71; 2004, c. 21, s. 297; 2009, c. 15, s. 229; 2015, c. 21, s. 408; 2019, c. 14, s. 314; 2021, c. 36, s. 111.
1029.8.33.7.2. For the purposes of sections 1029.8.33.6 and 1029.8.33.7, the following rules apply:
(a)  where the eligible taxpayer referred to in either of those sections is a qualified corporation, the percentage of 12% mentioned in the first paragraph of that section is to be replaced,
i.  where the qualified expenditure is made in respect of an eligible trainee who is an immigrant, a Native person or a disabled person, or who is serving a qualified training period in an establishment of the trainee’s employer that is situated in an eligible region, by a percentage of 32% in respect of that expenditure, and
ii.  in any other case, by a percentage of 24%; and
(b)  where the eligible taxpayer referred to in either of those sections is an individual (other than a tax-exempt individual) and the qualified expenditure is made in respect of an eligible trainee who is an immigrant, a Native person or a disabled person, or who is serving a qualified training period in an establishment of the trainee’s employer that is situated in an eligible region, the percentage of 12% mentioned in the first paragraph of that section is to be replaced, in respect of that expenditure, by a percentage of 16%.
1995, c. 63, s. 170; 1997, c. 3, s. 71; 2004, c. 21, s. 297; 2009, c. 15, s. 229; 2015, c. 21, s. 408; 2019, c. 14, s. 314.
1029.8.33.7.2. For the purposes of sections 1029.8.33.6 and 1029.8.33.7, the following rules apply:
(a)  if the eligible taxpayer referred to in either of those sections is a qualified corporation, the percentage of “12%” mentioned in the first paragraph of that section is to be replaced,
i.  if the qualified expenditure is made in respect of an eligible trainee who is an immigrant or a disabled person, by a percentage of “32%” in respect of that expenditure, and
ii.  in any other case, by a percentage of “24%”; and
(b)  if the eligible taxpayer referred to in either of those sections is an individual (other than a tax-exempt individual) and the qualified expenditure is made in respect of an eligible trainee who is an immigrant or a disabled person, the percentage of “12%” mentioned in the first paragraph of that section is to be replaced, in respect of that expenditure, by a percentage of “16%”.
1995, c. 63, s. 170; 1997, c. 3, s. 71; 2004, c. 21, s. 297; 2009, c. 15, s. 229; 2015, c. 21, s. 408.
1029.8.33.7.2. For the purposes of sections 1029.8.33.6 and 1029.8.33.7, the following rules apply:
(a)  if the eligible taxpayer referred to in either of those sections is a qualified corporation, the percentage of “15%” mentioned in the first paragraph of that section is to be replaced,
i.  if the qualified expenditure is made in respect of an eligible trainee who is an immigrant or a disabled person, by a percentage of “40%” in respect of that expenditure, and
ii.  in any other case, by a percentage of “30%”; and
(b)  if the eligible taxpayer referred to in either of those sections is an individual (other than a tax-exempt individual) and the qualified expenditure is made in respect of an eligible trainee who is an immigrant or a disabled person, the percentage of “15%” mentioned in the first paragraph of that section is to be replaced, in respect of that expenditure, by a percentage of “20%”.
1995, c. 63, s. 170; 1997, c. 3, s. 71; 2004, c. 21, s. 297; 2009, c. 15, s. 229.
1029.8.33.7.2. Where the eligible taxpayer referred to in section 1029.8.33.6 or 1029.8.33.7 is a qualified corporation, the percentage of “15%” mentioned in the first paragraph of that section shall be replaced by a percentage of “30%”.
1995, c. 63, s. 170; 1997, c. 3, s. 71; 2004, c. 21, s. 297.
© Gouvernement du Québec