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

Updated to 1 January 2016

This document has official status.

chapter M-30.01, r. 4

Regulation respecting the fees payable for the registration or renewal of certificates for the purposes of the tax credit for design

Act respecting the Ministère du Développement économique, de l’Innovation et de l’Exportation

(chapter M-30.01, s. 8).

The fees prescribed in the Regulation have been indexed as of 1 January 2016 pursuant to the notice published in Part 1 (French) of the Gazette officielle du Québec of 5 December 2015, page 1209. (s. 1)

1. The fee for the registration or renewal of certificates for the purposes of the tax credit for design is

(1)  for the registration of

(a)  a certificate of eligibility - corporation having in-house design activities: $290 annually;

(b)  a certificate of eligibility - corporation having design activities carried out by an outside consultant: $290 annually; and

(c)  a certificate of qualification - designer: $75.

(2)  for the renewal of

(a)  a certificate of eligibility - corporation having in-house design activities: $160 annually; and

(b)  a certificate of eligibility - corporation having design activities carried out by an outside consultant: $160 annually.

M.O. 2006-09-27, s. 1.

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.

3. The fees payable under this Regulation are adjusted on 1 January of each year based on the percentage change in the general Consumer Price Index for Canada (CPI), as determined by Statistics Canada, for the 12-month period ending on 30 September of the preceding year.

The fees adjusted in the prescribed manner are reduced to the nearest multiple of 5 if the increase is less than $2.50; the fees are increased to the nearest multiple of 5 if the increase is equal to or greater than $2.50. Should the CPI increase not result in an increase in fees for one or more years, the successive CPI increases will be added together to adjust the fees.

The Minister of Economic Development, Innovation and Export Trade is to inform the public of the adjustment under this section through Part 1 of the Gazette officielle du Québec or by such other means as the Minister considers appropriate.

M.O. 2006-09-27, s. 3.

4. This Regulation replaces the Regulation respecting the fees payable for the registration or renewal of a validation certificate for the purposes of the refundable tax credit for design (O.C. 597-96, 96-05-22).

M.O. 2006-09-27, s. 4.

5. (Omitted).

M.O. 2006-09-27, s. 5.

REFERENCES

M.O. 2006-09-27, 2006 G.O. 2, 3468