D-8.3, r. 3 - Regulation respecting eligible training expenditures

Section 7 Disposition versions

2022-04-12

7. For the purpose of calculating the expenditures made by an employer in accordance with the Act and this Regulation,

(1)  the word “employee” has the meaning assigned to it by paragraph 2 of the Schedule to the Act;

(2)  (paragraph revoked);

(3)  the words “trainee” or “teacher undergoing refresher training in the workplace” designate a person participating in a training session within the framework of an educational program offered by a recognized educational institution, except for the École du Barreau du Québec;

(3.1)  the word “trainee” also includes the person placed with an employer as part of occupational training or training in preparation for employment offered by a community body accredited by the Minister as a training body;

(3.2)  the word “training” includes occupational health and safety training provided it is an integral part of the skills to be acquired to perform a job;

(4)  the salary or wages of an employee is the income calculated in accordance with Chapters I and II of title II of Book III of Part I of the Taxation Act (chapter I-3), but do not include director’s fees or benefits referred to in Division II of Chapter II of that Title;

(4.1)  an eligible expenditure as salary or wages includes contributions, premiums and assessments paid by an employer in respect of an employee for that salary or those wages, and provided for in the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the Act respecting parental insurance (chapter A-29.011), the Act respecting the Québec Pension Plan (chapter R-9) and the Employment Insurance Act (S.C. 1996, c. 23);

(5)  for the purposes of subparagraphs 4, 4.1, 5, 7, 10, 12, 13, 14, 15, 17, 23, 24 and 26 of the first paragraph of section 1, the salaries or wages correspond to the product obtained by multiplying the number of hours during which the employee or trainee, as the case may be, participates in the training activity during the year by the salary or wages he receives, calculated on an hourly basis;

(6)  where the conditions of an employee’s contract make it impossible to calculate his salary or wages on an hourly basis, the salary or wages are deemed to be equal to the quotient obtained by dividing his salary or wages calculated on a yearly basis by 1,950, which is the equivalent of 52 weeks at 37 1/2 hours per week;

(7)  the cost to an employer of a training plan or a human resources development plan is the cost that he has incurred for training his employees and, where applicable, trainees or teachers undergoing refresher training in the workplace, or the cost that is attributable to the training planned for them;

(8)  no part of an expenditure referred to in paragraphs 1 to 3 and 6 of section 1 corresponding to the amount paid or to be paid by the training instructor, in connection with the training given by the training instructor for the benefit of the employer or a person with whom the employer does not deal at arm’s length within the meaning of section 18 of the Taxation Act for the use of premises, facilities or material, or as a consideration for the disposal of property, unless that consideration pertains to the part of the property that was consumed in the training process, is to be calculated;

(9)  (paragraph replaced);

(10)  (paragraph replaced);

(10.1)  (paragraph replaced);

(11)  (paragraph replaced);

(12)  where the instructor does not deal at arm’s length with the employer within the meaning of section 18 of the Taxation Act, the amount referred to in subparagraphs 1, 2, 3, 11, 12, 13 and 14 of the first paragraph of section 1 shall be limited to the part of the activities that may be attributed to salaries or wages and to travel, lodging, meal and day care expenses incurred by the instructor in respect of the employees in charge of the training and the expenses described in subparagraph 17 of the first paragraph of section 1 incurred by the instructor for the training activity;

(13)  the amount of an eligible training expenditure shall be reduced by the amount of any government assistance received or receivable in respect of that expenditure at the end of the year. Government assistance means assistance from a government, a municipality or other public body, whether in the form of a subsidy, grant, forgivable loan, tax credit, investment allowance or in any other form.

This provision does not apply to:

(a)  an adapted enterprise with a certificate issued pursuant to a subsidy program for adapted enterprises managed by the Minister of Employment and Social Solidarity;

(a.1)  a job integration company certified by the Minister of Employment and Social Solidarity;

(b)  a person holding a childcare centre permit or a day care centre permit issued respectively under section 7 and section 11 of the Educational Childcare Act (chapter S-4.1.1) or accredited as a home educational childcare coordinating office pursuant to section 40 of that Act;

(c)  an ambulance enterprise holding a permit issued under the Act respecting pre-hospital emergency services Act (chapter S-6.2) and the Corporation d’urgences-santé of the Metropolitan Montréal region;

(14)  an eligible training expenditure may not be declared for a year prior to the year for which the training activity was completed.

O.C. 1586-95, s. 7; O.C. 58-97, s. 4; O.C. 765-97, s. 3; O.C. 1060-2007, s. 5; I.N. 2014-12-01; O.C. 1145-2014, s. 1.

2016-11-10

7. For the purpose of calculating the expenditures made by an employer in accordance with the Act and this Regulation,

(1)  the word “employee” has the meaning assigned to it by paragraph 2 of the Schedule to the Act;

(2)  (paragraph revoked);

(3)  the words “trainee” or “teacher undergoing refresher training in the workplace” designate a person participating in a training session within the framework of an educational program offered by a recognized educational institution, except for the École du Barreau du Québec;

(3.1)  the word “trainee” also includes the person placed with an employer as part of occupational training or training in preparation for employment offered by a community body accredited by the Minister as a training body;

(3.2)  the word “training” includes occupational health and safety training provided it is an integral part of the skills to be acquired to perform a job;

(4)  the salary or wages of an employee is the income calculated in accordance with Chapters I and II of title II of Book III of Part I of the Taxation Act (chapter I-3), but do not include director’s fees or benefits referred to in Division II of Chapter II of that Title;

(4.1)  an eligible expenditure as salary or wages includes contributions, premiums and assessments paid by an employer in respect of an employee for that salary or those wages, and provided for in the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the Act respecting parental insurance (chapter A-29.011), the Act respecting the Québec Pension Plan (chapter R-9) and the Employment Insurance Act (S.C. 1996, c. 23);

(5)  for the purposes of subparagraphs 4, 4.1, 5, 7, 10, 12, 13, 14, 15, 17, 23, 24 and 26 of the first paragraph of section 1, the salaries or wages correspond to the product obtained by multiplying the number of hours during which the employee or trainee, as the case may be, participates in the training activity during the year by the salary or wages he receives, calculated on an hourly basis;

(6)  where the conditions of an employee’s contract make it impossible to calculate his salary or wages on an hourly basis, the salary or wages are deemed to be equal to the quotient obtained by dividing his salary or wages calculated on a yearly basis by 1,950, which is the equivalent of 52 weeks at 37 1/2 hours per week;

(7)  the cost to an employer of a training plan or a human resources development plan is the cost that he has incurred for training his employees and, where applicable, trainees or teachers undergoing refresher training in the workplace, or the cost that is attributable to the training planned for them;

(8)  no part of an expenditure referred to in paragraphs 1 to 3 and 6 of section 1 corresponding to the amount paid or to be paid by the training instructor, in connection with the training given by the training instructor for the benefit of the employer or a person with whom the employer does not deal at arm’s length within the meaning of section 18 of the Taxation Act for the use of premises, facilities or material, or as a consideration for the disposal of property, unless that consideration pertains to the part of the property that was consumed in the training process, is to be calculated;

(9)  (paragraph replaced);

(10)  (paragraph replaced);

(10.1)  (paragraph replaced);

(11)  (paragraph replaced);

(12)  where the instructor does not deal at arm’s length with the employer within the meaning of section 18 of the Taxation Act, the amount referred to in subparagraphs 1, 2, 3, 11, 12, 13 and 14 of the first paragraph of section 1 shall be limited to the part of the activities that may be attributed to salaries or wages and to travel, lodging, meal and day care expenses incurred by the instructor in respect of the employees in charge of the training and the expenses described in subparagraph 17 of the first paragraph of section 1 incurred by the instructor for the training activity;

(13)  the amount of an eligible training expenditure shall be reduced by the amount of any government assistance received or receivable in respect of that expenditure at the end of the year. Government assistance means assistance from a government, a municipality or other public body, whether in the form of a subsidy, grant, forgivable loan, tax credit, investment allowance or in any other form.

This provision does not apply to:

(a)  an adapted enterprise with a certificate issued pursuant to a subsidy program for adapted enterprises managed by the Minister of Employment and Social Solidarity;

(a.1)  a job integration company certified by the Minister of Employment and Social Solidarity;

(b)  a person holding a childcare centre permit or a day care centre permit issued respectively under section 7 and section 11 of the Educational Childcare Act (chapter S-4.1.1) or accredited as a home childcare coordinating office pursuant to section 40 of that Act;

(c)  an ambulance enterprise holding a permit issued under the Act respecting pre-hospital emergency services Act (chapter S-6.2) and the Corporation d’urgences-santé of the Metropolitan Montréal region;

(14)  an eligible training expenditure may not be declared for a year prior to the year for which the training activity was completed.

O.C. 1586-95, s. 7; O.C. 58-97, s. 4; O.C. 765-97, s. 3; O.C. 1060-2007, s. 5; I.N. 2014-12-01; O.C. 1145-2014, s. 1.

2014-12-30

7. For the purpose of calculating the expenditures made by an employer in accordance with the Act and this Regulation,

(1)  the word “employee” has the meaning assigned to it by paragraph 2 of the Schedule to the Act;

(2)  (paragraph revoked);

(3)  the words “trainee” or “teacher undergoing refresher training in the workplace” designate a person participating in a training session within the framework of an educational program offered by a recognized educational institution, except for the École du Barreau du Québec;

(3.1)  the word “trainee” also includes the person placed with an employer as part of occupational training or training in preparation for employment offered by a community body accredited by the Minister as a training body;

(3.2)  the word “training” includes occupational health and safety training provided it is an integral part of the skills to be acquired to perform a job;

(4)  the salary or wages of an employee is the income calculated in accordance with Chapters I and II of title II of Book III of Part I of the Taxation Act (chapter I-3), but do not include director’s fees or benefits referred to in Division II of Chapter II of that Title;

(4.1)  an eligible expenditure as salary or wages includes contributions, premiums and assessments paid by an employer in respect of an employee for that salary or those wages, and provided for in the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the Act respecting parental insurance (chapter A-29.011), the Act respecting the Québec Pension Plan (chapter R-9) and the Employment Insurance Act (S.C. 1996, c. 23);

(5)  for the purposes of subparagraphs 4, 4.1, 5, 7, 10, 12, 13, 14, 15, 17, 23, 24 and 26 of the first paragraph of section 1, the salaries or wages correspond to the product obtained by multiplying the number of hours during which the employee or trainee, as the case may be, participates in the training activity during the year by the salary or wages he receives, calculated on an hourly basis;

(6)  where the conditions of an employee’s contract make it impossible to calculate his salary or wages on an hourly basis, the salary or wages are deemed to be equal to the quotient obtained by dividing his salary or wages calculated on a yearly basis by 1,950, which is the equivalent of 52 weeks at 37 1/2 hours per week;

(7)  the cost to an employer of a training plan or a human resources development plan is the cost that he has incurred for training his employees and, where applicable, trainees or teachers undergoing refresher training in the workplace, or the cost that is attributable to the training planned for them;

(8)  no part of an expenditure referred to in paragraphs 1 to 3 and 6 of section 1 corresponding to the amount paid or to be paid by the training instructor, in connection with the training given by the training instructor for the benefit of the employer or a person with whom the employer does not deal at arm’s length within the meaning of section 18 of the Taxation Act for the use of premises, facilities or material, or as a consideration for the disposal of property, unless that consideration pertains to the part of the property that was consumed in the training process, is to be calculated;

(9)  (paragraph replaced);

(10)  (paragraph replaced);

(10.1)  (paragraph replaced);

(11)  (paragraph replaced);

(12)  where the instructor does not deal at arm’s length with the employer within the meaning of section 18 of the Taxation Act, the amount referred to in subparagraphs 1, 2, 3, 11, 12, 13 and 14 of the first paragraph of section 1 shall be limited to the part of the activities that may be attributed to salaries or wages and to travel, lodging, meal and day care expenses incurred by the instructor in respect of the employees in charge of the training and the expenses described in subparagraph 17 of the first paragraph of section 1 incurred by the instructor for the training activity;

(13)  the amount of an eligible training expenditure shall be reduced by the amount of any government assistance received or receivable in respect of that expenditure at the end of the year. Government assistance means assistance from a government, a municipality or other public body, whether in the form of a subsidy, grant, forgivable loan, tax credit, investment allowance or in any other form.

This provision does not apply to:

(a)  an adapted enterprise with a certificate issued pursuant to a subsidy program for adapted enterprises managed by Emploi-Québec;

(a.1)  a job integration company certified by Emploi-Québec;

(b)  a person holding a childcare centre permit or a day care centre permit issued respectively under section 7 and section 11 of the Educational Childcare Act (chapter S-4.1.1) or accredited as a home childcare coordinating office pursuant to section 40 of that Act;

(c)  an ambulance enterprise holding a permit issued under the Act respecting pre-hospital emergency services Act (chapter S-6.2) and the Corporation d’urgences-santé of the Metropolitan Montréal region;

(14)  an eligible training expenditure may not be declared for a year prior to the year for which the training activity was completed.

O.C. 1586-95, s. 7; O.C. 58-97, s. 4; O.C. 765-97, s. 3; O.C. 1060-2007, s. 5; I.N. 2014-12-01; O.C. 1145-2014, s. 1.

2014-12-01

7. For the purpose of calculating the expenditures made by an employer in accordance with the Act and this Regulation,

(1)  the word “employee” has the meaning assigned to it by paragraph 2 of the Schedule to the Act;

(2)  (paragraph revoked);

(3)  the words “trainee” or “teacher undergoing refresher training in the workplace” designate a person participating in a training session within the framework of an educational program offered by a recognized educational institution, except for the École du Barreau du Québec;

(3.1)  the word “trainee” also includes the person placed with an employer as part of occupational training or training in preparation for employment offered by a community body accredited by the Minister as a training body;

(3.2)  the word “training” includes occupational health and safety training provided it is an integral part of the skills to be acquired to perform a job;

(4)  the salary or wages of an employee is the income calculated in accordance with Chapters I and II of title II of Book III of Part I of the Taxation Act (chapter I-3), but do not include director’s fees or benefits referred to in Division II of Chapter II of that Title;

(4.1)  an eligible expenditure as salary or wages includes contributions, premiums and assessments paid by an employer in respect of an employee for that salary or those wages, and provided for in the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the Act respecting parental insurance (chapter A-29.011), the Act respecting the Québec Pension Plan (chapter R-9) and the Employment Insurance Act (S.C. 1996, c. 23);

(5)  for the purposes of subparagraphs 4, 4.1, 5, 7, 10, 12, 13, 14, 15, 17, 23, 24 and 26 of the first paragraph of section 1, the salaries or wages correspond to the product obtained by multiplying the number of hours during which the employee or trainee, as the case may be, participates in the training activity during the year by the salary or wages he receives, calculated on an hourly basis;

(6)  where the conditions of an employee’s contract make it impossible to calculate his salary or wages on an hourly basis, the salary or wages are deemed to be equal to the quotient obtained by dividing his salary or wages calculated on a yearly basis by 1,950, which is the equivalent of 52 weeks at 37 1/2 hours per week;

(7)  the cost to an employer of a training plan or a human resources development plan is the cost that he has incurred for training his employees and, where applicable, trainees or teachers undergoing refresher training in the workplace, or the cost that is attributable to the training planned for them;

(8)  no part of an expenditure referred to in paragraphs 1 to 3 and 6 of section 1 corresponding to the amount paid or to be paid by the training instructor, in connection with the training given by the training instructor for the benefit of the employer or a person with whom the employer does not deal at arm’s length within the meaning of section 18 of the Taxation Act for the use of premises, facilities or material, or as a consideration for the disposal of property, unless that consideration pertains to the part of the property that was consumed in the training process, is to be calculated;

(9)  (paragraph replaced);

(10)  (paragraph replaced);

(10.1)  (paragraph replaced);

(11)  (paragraph replaced);

(12)  where the instructor does not deal at arm’s length with the employer within the meaning of section 18 of the Taxation Act, the amount referred to in subparagraphs 1, 2, 3, 11, 12, 13 and 14 of the first paragraph of section 1 shall be limited to the part of the activities that may be attributed to salaries or wages and to travel, lodging, meal and day care expenses incurred by the instructor in respect of the employees in charge of the training and the expenses described in subparagraph 17 of the first paragraph of section 1 incurred by the instructor for the training activity;

(13)  the amount of an eligible training expenditure shall be reduced by the amount of any government assistance received or receivable in respect of that expenditure at the end of the year. Government assistance means assistance from a government, a municipality or other public body, whether in the form of a subsidy, grant, forgivable loan, tax credit, investment allowance or in any other form.

This provision does not apply to:

(a)  an adapted enterprise with a certificate issued pursuant to a subsidy program for adapted enterprises managed by Emploi-Québec;

(b)  a person holding a childcare centre permit or a day care centre permit issued respectively under section 7 and section 11 of the Educational Childcare Act (chapter S-4.1.1) or accredited as a home childcare coordinating office pursuant to section 40 of that Act;

(c)  an ambulance enterprise holding a permit issued under the Act respecting pre-hospital emergency services Act (chapter S-6.2) and the Corporation d’urgences-santé of the Metropolitan Montréal region;

(14)  an eligible training expenditure may not be declared for a year prior to the year for which the training activity was completed.

O.C. 1586-95, s. 7; O.C. 58-97, s. 4; O.C. 765-97, s. 3; O.C. 1060-2007, s. 5; I.N. 2014-12-01.

2012-09-01

7. For the purpose of calculating the expenditures made by an employer in accordance with the Act and this Regulation,

(1)  the word “employee” has the meaning assigned to it by paragraph 2 of the Schedule to the Act;

(2)  (paragraph revoked);

(3)  the words “trainee” or “teacher undergoing refresher training in the workplace” designate a person participating in a training session within the framework of an educational program offered by a recognized educational institution, except for the École du Barreau du Québec;

(3.1)  the word “trainee” also includes the person placed with an employer as part of occupational training or training in preparation for employment offered by a community body accredited by the Minister as a training body;

(3.2)  the word “training” includes occupational health and safety training provided it is an integral part of the skills to be acquired to perform a job;

(4)  the salary or wages of an employee is the income calculated in accordance with Chapters I and II of title II of Book III of Part I of the Taxation Act (chapter I-3), but do not include director’s fees or benefits referred to in Division II of Chapter II of that Title;

(4.1)  an eligible expenditure as salary or wages includes contributions, premiums and assessments paid by an employer in respect of an employee for that salary or those wages, and provided for in the Act respecting industrial accidents and occupational diseases (chapter A-3.001), the Act respecting parental insurance (chapter A-29.011), the Act respecting the Québec Pension Plan (chapter R-9) and the Employment Insurance Act (S.C. 1996, c. 23);

(5)  for the purposes of subparagraphs 4, 4.1, 5, 7, 10, 12, 13, 14, 15, 17, 23, 24 and 26 of the first paragraph of section 1, the salaries or wages correspond to the product obtained by multiplying the number of hours during which the employee or trainee, as the case may be, participates in the training activity during the year by the salary or wages he receives, calculated on an hourly basis;

(6)  where the conditions of an employee’s contract make it impossible to calculate his salary or wages on an hourly basis, the salary or wages are deemed to be equal to the quotient obtained by dividing his salary or wages calculated on a yearly basis by 1,950, which is the equivalent of 52 weeks at 37 1/2 hours per week;

(7)  the cost to an employer of a training plan or a human resources development plan is the cost that he has incurred for training his employees and, where applicable, trainees or teachers undergoing refresher training in the workplace, or the cost that is attributable to the training planned for them;

(8)  no part of an expenditure referred to in paragraphs 1 to 3 and 6 of section 1 corresponding to the amount paid or to be paid by the training instructor, in connection with the training given by the training instructor for the benefit of the employer or a person with whom the employer does not deal at arm’s length within the meaning of section 18 of the Taxation Act for the use of premises, facilities or material, or as a consideration for the disposal of property, unless that consideration pertains to the part of the property that was consumed in the training process, is to be calculated;

(9)  (paragraph replaced);

(10)  (paragraph replaced);

(10.1)  (paragraph replaced);

(11)  (paragraph replaced);

(12)  where the instructor does not deal at arm’s length with the employer within the meaning of section 18 of the Taxation Act, the amount referred to in subparagraphs 1, 2, 3, 11, 12, 13 and 14 of the first paragraph of section 1 shall be limited to the part of the activities that may be attributed to salaries or wages and to travel, lodging, meal and day care expenses incurred by the instructor in respect of the employees in charge of the training and the expenses described in subparagraph 17 of the first paragraph of section 1 incurred by the instructor for the training activity;

(13)  the amount of an eligible training expenditure shall be reduced by the amount of any government assistance received or receivable in respect of that expenditure at the end of the year. Government assistance means assistance from a government, a municipality or other public body, whether in the form of a subsidy, grant, forgivable loan, tax credit, investment allowance or in any other form;

this provision does not apply to:

— an adapted enterprise with a certificate issued pursuant to a subsidy program for adapted enterprises managed by Emploi-Québec;

— a person holding a childcare centre permit or a day care centre permit issued respectively under section 7 and section 11 of the Educational Childcare Act (chapter S-4.1.1) or accredited as a home childcare coordinating office pursuant to section 40 of that Act;

— an ambulance enterprise holding a permit issued under the Act respecting pre-hospital emergency services Act (chapter S-6.2) and the Corporation d’urgences-santé of the Metropolitan Montréal region;

(14)  an eligible training expenditure may not be declared for a year prior to the year for which the training activity was completed.

O.C. 1586-95, s. 7; O.C. 58-97, s. 4; O.C. 765-97, s. 3; O.C. 1060-2007, s. 5.