17.A corporation or a partnership may file a written application with the Minister for the issue, in respect of one of its employees for a calendar year, of a certificate required for the purpose of obtaining a tax benefit under Chapter V.
If the tax benefit is under subdivision 1 of Division III of that Chapter V, the application must, after 30 March 2010, be filed under section 3.2 of Schedule E to the Act respecting the sectoral parameters of certain fiscal measures (chapter P-5.1).
17.A corporation or partnership may file a written application with the Minister for the issue, in respect of one of its employees for a calendar year, of a certificate required for the purpose of obtaining a tax benefit under Chapter V.