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[null,null,null,null,null,null,null,null,null,null,null,null,null,"Specified Company"]
["General Information on \nAnnual Applications for Eligibility Certificates "]
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["This document is intended for specified companies eligible to operate their business in a designated site. It indicates the procedure to follow to obtain the eligibility certificates required to claim a tax credit."]
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["Full information on these tax measures is available on our website. Please read before completing the form."]
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["CERTIFICATION PROCESS"]
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["Tax Credit on Eligible Salaries\n\nA company carrying out specified activities in a designated site may obtain a refundable tax credit on salaries paid to specified employees.\n\nTo be able to claim the tax credit, the company must, for each taxation year, obtain from Investissement Québec an eligibility certificate for its employees and an eligibility certificate for its activities."]
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["Tax Credit on Eligible Goods (Specialized Equipment)\n\nA company carrying out specified activities in biotechnology in a Biotechnology Development Centre (CDB) may claim a tax credit for a given taxation year on either the acquisition cost incurred during the year for eligible goods (specialized equipment) or the lease cost paid during the year for said goods. \n\nTo be able to claim this tax credit, the company must, for each taxation year, provide Investissement Québec with an eligibility certificate for goods (specialized equipment) acquired or leased during the year."]
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["PROCEDURE FOR OBTAINING CERTIFICATES"]
["To get these certificates, the company must, for each taxation year, provide Investissement Québec with the following forms, available on request:\n\n• Annual Application for an Eligibility Certificate—Activities (Specified Company) (4.8.54);\n• Annual Application for an Eligibility Certificate—Employees (Specified Company) (4.8.53); \n• Annual Application for an Eligibility Certificate—Eligible Goods (Specialized Equipment) (CDB, CDTI) (4.8.34).\n\nTo expedite processing of your explications, we strongly recommend that you also send the completed forms by email."]
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["It is important that, for each taxation year, the company provide Revenu Québec with its eligibility certificates regarding employees as well as the forms required by Revenu Québec. To be certain of obtaining your tax credit, each annual application for eligibility must be filed with Investissement Québec before the end of the fifteenth (15th) month following the end of your company’s fiscal year. If you file your annual application for eligibility certificates after that date, but before expiry of the eighteenth (18th) month following the end of your company’s fiscal year, Revenu Québec may extend the eighteen- (18-) month time limit for producing the required form and the certificates, but only on exceptional occasions."]
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["If an annual application is filed with Investissement Québec after expiry of the eighteenth (18th) month following the end of your company’s fiscal year, no extension will be granted and you will forfeit your right to tax credits. To be considered admissible by Investissement Québec, the annual application for eligibility must be signed, duly completed and accompanied by all documents required as listed on the form, including a proxy declaration, if applicable."]
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["INFORMATION ABOUT COMPLETING THE FORMS"]
["Position\n\nIndicate the position the employee holds. Also, complete the appendix titled “JOB DESCRIPTION.”"]
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["Percentage of time dedicated by employee to specified activities\n\nIn some cases an employee fills different roles in the company. These functions may or may not meet the criteria for eligibility.\n\nIndicate in this section the percentage of time dedicated by the employee to tasks and responsibilities directly related to the eligible activities."]
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["Relevant employment period during the taxation year\n\nYou must indicate the period in which the employee was employed during the taxation year. For example, if an employee ceased work on December 29, 2004, and was re-hired by the Company on March 4, 2005, the two employment periods must be indicated separately."]
["Salary paid for this period\n\nIndicate the amount of salary paid to the employee during the employment period in question that is included in the taxation year."]
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["Start date of eligibility period during the fiscal year\n\nFor each employee who joined the company during the fiscal year in question, please provide a copy of the hiring contract. In addition, state whether the employee has been hired to fill a position left vacant by a departing employee and, if so, specify the name of the person who previously held the position.\n\nEnd date of eligibility period during the fiscal year\n\nFor each employee who left the company during the fiscal year in question, please supply the reason for departure. It should correspond to the reason given on the employee’s record of employment. In addition, please send copies of the records of employment of the employees who left the company during the year."]
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["DOCUMENTS REQUIRED TO CLAIM TAX CREDITS"]
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["A specified company must claim its tax credits when it files its income tax return with Revenu Québec. The company must attach the duly completed forms prescribed by Revenu Québec to its income tax return, and provide a copy of its eligibility certificate, and copies of the annual eligibility certificates regarding activities, employees and eligible goods (specialized goods), as appropriate, issued by Investissement Québec."]
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["AGREEMENT ON THE EXCHANGE OF INFORMATION"]
["On October 7, 2009, Investissement Québec and Revenu Québec signed an agreement entitled “Entente portant sur l’échange de renseignements nécessaires à l’administration de mesures fiscales ou à l’application d’une loi fiscale” [agreement on the exchange of information required for the administration of fiscal measures or the enforcement of a tax statute]. Under that agreement, the two organizations can share information required for the exercise of their respective mandates without being obliged to ask for the consent of the individual in question. We disclose information to Revenu Québec solely within the framework of this agreement.  The Commission d'accès à l'information du Québec approved this agreement after analyzing the nature of the information provided and the reasons for which it would be disclosed, as well as the procedures adopted to ensure confidentiality and the security measures."]
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["SEND APPLICATION FORMS TO\n\nThe signed applications must be sent to one of the following addresses:\n\nFor companies running exempt businesses in one of the following regions:\nGaspésie–Îles-de-la-Madeleine\nBas-Saint-Laurent\nChaudière-Appalaches\nCapitale-Nationale\nCentre-du-Québec\nSaguenay–Lac-St-Jean\nCôte-Nord\n\nInvestissement Québec\nDirection, Mesures fiscales (Québec)\nÉdifice Iberville 1\n1195, avenue Lavigerie, bureau 060\nQuébec (Québec) G1V 4N3\nFax: (418) 528-8480"]
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["We strongly recommend that you also send the documents in electronic format to the following address:\nmfquebec@invest-quebec.com\n"]
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["For companies running exempt businesses in one of the following regions:\nEstrie\nMontérégie\nMontréal\nLaval\nOutaouais\nLaurentides\nLanaudière\nAbitibi-Témiscamingue\n\nInvestissement Québec\nDirection, Mesures fiscales (Montréal)\n413, rue Saint-Jacques, bureau 500\nMontréal (Québec) H2Y 1N9"]
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["We strongly recommend that you also send the documents in electronic format to the following address: \nmfmontreal@invest-quebec.com"]

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["Application for Annual Eligibility Certificate—Foreign Specialist"]
["Since September 1, 2004, Investissement Québec requires a fee for processing applications to determine eligibility for the fiscal measures it administers. If you wish to obtain more information about this, please visit the following section of our website: http://www.investquebec.com/iq/fees/"]
["Before completing this form, please read the \"General Information\" section. To speed processing of your application, you must also send us your form by email to the address in that document."]
["FISCAL MEASURE CONCERNED"]
[null,"New Economy Centres (CNE)",null,null,null,null,null,null,null,null,null,null,null,null,"E-Commerce Place (CCE)"]
[]
[null,"Biotechnology Development Centres (CDB)",null,null,null,null,null,null,null,null,null,null,null,null,"Cité Multimédia de Montréal (CMM)"]
[]
[null,"Information Technology Development Centres (CDTI)",null,null,null,null,null,null,null,null,null,null,null,null,"E-Business Activities  (ZCE)"]
[]
[null,"Centre national des nouvelles technologies de Québec (CNNTQ)",null,null,null,null,null,null,null,null,null,null,null,null,"Montréal Foreign Trade Zone at Mirabel (ZCIMM)"]
[]
["EMPLOYER IDENTIFICATION"]
[]
["Company name:"]
["NEQ :",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IQ file number:"]
["IQ business number:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date of incorporation:"]
["Website:"]
["Address of designated site:"]
[]
["Mailing address:"]
[]
[]
["Authorized representative of the employer:"]
["Title:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Telephone:"]
["Email address:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fax:"]
[]
["EMPLOYEE INFORMATION"]
[]
["Name :",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SIN:"]
["Date of arrival in Canada:"]
["Address (before arrival in Canada) :"]
[]
["Date of signature of employment contract:"]
["Stipulated date of end of contract:"]
["Date of commencement of work:"]
["Taxation year of the employee for which the attestation is requested:"]
["Salary paid during the taxation year for which the application is made:"]
[]
["DOCUMENTS TO ATTACH TO THIS APPLICATION"]
["—  Employee's resume (if this is the first eligibility application);"]
["—  Employment contract of the employee (if this is the first eligibility application);"]
["—  Document describing all of the functions of the employee for the employer for the taxation year concerned and\n     indicating the portion of time he or she dedicated to each of these functions;"]
["—  Explanatory note showing how the employee is distinctive as a specialist in the sector of activity involved (if \n     this is the first eligibility application);"]
["—  Power of attorney, duly signed, designating a mandatary to represent the corporation to Investissement     \n     Québec, if need be (to be provided only if you have not already provided it);"]
["—  Relevé 1 of the employee for the taxation year in question."]
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["DECLARATION OF EMPLOYER’S AUTHORIZED REPRESENTATIVE"]
["I declare that the information provided in this application and the related documents is complete and accurate in all respects."]
["Furthermore, I authorize Investissement Québec to provide the Minister of Finance of Québec, upon request, copies of any information provided regarding this application for purposes of evaluation and formulation of the government’s fiscal policy. "]
["Lastly, I certify that the company has not modified the contents of this application."]
[]
["Signature of the company's authorized representative",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date"]