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[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Credits Available\n in Resource Regions\nVersion : 2016-05-01"]
["Instructions – \nApplication for a Business Qualification Certificate and an Employee Certificate"]
[]
["This document is designed for companies that hold an initial qualification certificate for one of the tax credits available in the resource regions, namely the tax credit for processing activities in the resource regions,  the tax credit for Gaspésie and certain maritime regions of Québec, the tax credit for Gaspésie and certain maritime regions of Québec (fields of marine biotechnology, mariculture, marine products processing and recreational tourism), and the tax credit for Aluminum Valley. It describes the procedure for completing all the application forms for business qualification certificates and employee certificates. Claims for tax credits are made by completing a CO-17 income tax return with the relevant schedules and filing it with Revenu Québec within the prescribed deadline."]
["We strongly encourage you to consult the detailed fact sheet on our website concerning the tax credit you are applying for before completing this form. Be sure to use the most up-to-date version of the form. In addition, you can consult Chapters XI and XII of Schedule A of the Act respecting the sectoral parameters of certain fiscal measures, which includes all the sectoral parameters applicable to this measure. "]
[]
["APPLICABLE DEADLINES FOR FISCAL YEARS STARTING BEFORE MARCH 27, 2015"]
["Under the Taxation Act, the corporation has eighteen (18) months to submit an application for a tax credit to Revenu Québec; the application must include the business qualification certificate and employee certificates issued by Investissement Québec. This deadline is mandatory but it may be extended by Revenu Québec in certain situations and under certain conditions, in particular when Investissement Québec receives a complete application by the last day of the fifteenth (15th) month following the end of the corporation's fiscal year, at the latest. "]
[]
["In general, Investissement Québec does not grant priority in processing files. Thus, if the Application for a Business Qualification Certificate and an Employee Certificate is filed after the end of the fifteenth (15th) month following the end of the corporation's fiscal year, Investissement Québec cannot guarantee that the corporation will obtain its certificates before the expiration of the eighteen (18) month period following the end of its fiscal year."]
[]
["Consequently, we strongly recommend that you file the Application for a Business Qualification Certificate and an Employee Certificate to Investissement Québec before the end of the fifteenth (15th) month following the end of the corporation's fiscal year during which the calendar year for which the corporation is claiming a credit ends. For example, if the fiscal year ends on March 31, you must file your Application for a Business Qualification Certificate and an Employee Certificate for the 2014 calendar year no earlier than April 1, 2015."]
[]
["APPLICABLE DEADLINES FOR FISCAL YEARS STARTING AFTER MARCH 26, 2015"]
["In the 2015–2016 budget of March 26, 2015, the rules were amended regarding deadlines for submission of an application for a refundable tax credit for fiscal years starting after March 26, 2015."]
[]
["Filing of an application for an annual certificate with Investissement Québec"]
["The corporation must file its application for an annual qualification certificate with Investissement Québec before the expiration of the 15th month following the end of the corporation's fiscal year. If the application is filed after that date but before the expiration of the 18-month period following the end of the corporation's fiscal year, Investissement Québec may, at its discretion, accept the application if it considers that the grounds for the delay are reasonable and justify such a \"late\" application. Consequently, if you are in such a situation, please attach a document setting out the grounds for your delay."]
[]
["Nevertheless, an application for a qualification certificate filed with Investissement Québec after the expiration of the 18-month period will be refused."]
[]
["Submission of documents to Revenu Québec"]
["The corporation must submit its application for a tax credit and its certificates to Revenu Québec by the later of the following dates:\n   - The last day of the 18th month following the end of the corporation's fiscal year in question\n   - The last day of the 3-month period following the date of issuance of the certificates by Investissement Québec."]
[]
["In addition, only complete applications will be processed. Any application received prior to the end of the fiscal year in question will be returned to the applicant. "]
[]
["A complete application* includes:\n   - A duly completed and signed Application for a Business Qualification Certificate and an Employee Certificate;\n   - Appendices A and B;\n   - The corporation's non-consolidated financial statements (balance sheet and income statement) for the fiscal year in \n     question.**"]
["Note that Investissement Québec indicates the date of receipt of the complete application on the certificates. Consequently, it is your responsibility to respect the deadlines prescribed by Revenu Québec, since the corporation could otherwise lose its right to receive its tax credit for a given year. "]
["* Please note that the documents required for a complete application do not exempt the corporation from the obligation to provide the documents mentioned in section 9 of the Application for a Business Qualification Certificate and an Employee Certificate.   \n** Financial statements can be in draft form, provided that you send us a final version of the statements as soon as they are available."]
[]
["INFORMATION ABOUT COMPLETING THE FORMS"]
[]
["Application for a Business Qualification Certificate"]
[]
["A single application must be submitted for all eligible activities carried out by the corporation during the calendar year covered by the application."]
[]
[]
["Application for an Employee Certificate for the Calendar Year of Eligibility"]
[]
["This application must be completed for the calendar year of eligibility for which the corporation is claiming the tax credit. Complete a single application for each year for all corporation employees, whether or not the corporation is eligible for more than one tax credit available in resource regions."]
[]
["For the base calendar year, please use the designated form found on our website."]
[]
[]
["Appendix A\n\nPlease provide the requested information (name, social insurance number, position, address of the establishment, employment period, number of pay periods, total salary, eligible salary) for each corporation employee who works in establishments located in regions eligible for the credits for resource regions."]
[]
["For administrative reasons, it is important to follow the format shown in the application forms and in the appendices."]
[]
[null,"Employment period"]
[]
["The employment period must be included in the calendar year covered by the application, i.e. between January 1 and December 31. If the corporation is closed during certain periods of the year (for instance, during the Christmas Holidays), these leave periods must be included in the employment period if the employee maintained his employment relation with the corporation. Accordingly, if the corporation closes its doors from December 25 to January 5, the date of the end of the employment period will be December 31 and the date of the beginning of the employment period will be January 1 if the employee was employed by the corporation at the beginning of the calendar year."]
[]
["Once the employment relation with the corporation is severed, the employee is no longer certified even if amounts are paid to him after his departure (such as vacation pay).\n\nFor instance, if an employee retires and his last day of work is December 4, 2014, the last period counted will be the one that includes December 4, 2014. If amounts were paid to him before the end of  2014 and even in 2015, the employee cannot be certified during these pay periods and may not be included as part of the application covering calendar year 2015."]
[]
[null,"Total number of pay periods worked"]
[]
["For each employee, indicate the number of pay periods worked during the employment period covered. In some cases, you must include periods where the employee was absent from work. In this regard, please refer to the “Exceptions” section below, which explains how to treat these exceptional cases. "]
[]
["The pay periods you must include in the calendar year covered by the application must end during the calendar year covered (between January 1 and December 31, inclusive), regardless of the date they are paid. For example, the pay period ending December 31, 2014 must be included in calendar year 2014, even if it is paid in January 2015.\n\n\n"]
[]
["Consequently, some years may have more pay periods than the normal number, which is 52 for employees paid on a weekly basis. For instance, in 2014, if the periods end on a Saturday, it is possible to have 53 pay periods for an employee who worked the whole year.\n\n"]
[]
["For instance, in the case mentioned in the third paragraph above, Revenu Québec could assign the vacation pay subsequently paid in 2015 or even in 2014 to a pay period ended before December 4, 2015."]
[]
[null,null,null," Exceptions"]
[]
[null,null,null,null,null,"a) Vacation "]
[]
["Generally, the pay period during which the employee is on vacation must be considered as worked, regardless of when the vacation pay is paid."]
[]
[null,null,null,null,null,"b) Employment insurance"]
[]
["A pay period during which an employee receives employment insurance in the event of a temporary lay-off or, of course, in the case of firing or dismissal (the employment relation is severed in the latter two cases) is not counted."]
[]
["A period during which the employee receives employment insurance for parental leave or sick leave must be counted (provided the employment relation is not severed)."]
[]
[null,null,null,null,null,"c) CSST"]
[]
["An employment period in which the employee receives CSST benefits for temporary disability or sickness must be counted."]
[]
["If the absence for sickness or disability is permanent, the period cannot be counted because the employment relation is severed."]
[]
[null,null,null,null,null,"d) Salary insurance"]
[]
["A period during which an employee receives salary insurance benefits paid by a third-party payer other than the corporation is counted provided, once again, the period of absence is temporary."]
[]
[null,null,null,null,null,"e) No income"]
[]
["A pay period during which an employee is laid off temporarily without pay or is on unpaid leave is not counted."]
[]
[null,"Number of eligible pay periods "]
[]
["For each employee, indicate the number of eligible pay periods for the employment period covered. An eligible pay period is one during which the employee devoted at least 75% of his time to eligible tasks. The percentage is calculated including overtime, if any."]
[]
[null,"Eligible salary"]
[]
["For each eligible employee, indicate the amount of eligible salary. The information collected by Investissement Québec on this account is used for statistical purposes only since Revenu Québec is solely responsible for validating eligibility for the calculation of the tax credit. For more information on this subject, please refer to the technical fact sheet on the tax measure concerned (on our website)."]
[]
[null,"Total salary for the year"]
[]
["For each employee, indicate the total salary paid according to Box A of the Relevé 1 slip issued or to be issued by the corporationfor the employee for the calendar year of eligibility."]
[]
[null,"Comments"]
[]
["In this column, provide any additional information that may help us process your annual application more quickly.\n\nIf the total number of pay periods worked and the number of eligible periods are different, please state the reason why. A brief explanation is sufficient, for instance:"]
[]
[null,null,null,null,"• Employee on call;\n• Temporary layoff with return expected;\n• Less than 75% of time dedicated to supervision, support or conducting of eligible activities for certain periods (if necessary, please provide detailed time sheets).\n"]
[]
[null,"Employee working outside Québec "]
[]
["If, during a given pay period, an employee worked outside Québec more than 50% of the time, he is ineligible for the tax measure for that pay period. Please mention that in the comments column, if need be."]
[]
[null,"Employee assigned to research and development (SR&ED) activities"]
[]
["As described in the detailed fact sheet of the tax measure, an employee who devoted more than 25% of his time to SR&ED activities during a given pay period is ineligible for the tax measure for that pay period. If need be, please provide us with the time sheets used in the SR&ED report you file with Revenu Québec."]
[]
["Appendix B\n\nProvide a job description, including the percentage of time devoted to each task, for each position to which the employees of the corporationss establishments located in eligible regions are assigned."]
[]
["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."]
[]
["FEES"]
[]
["Investissement Québec charges fees for the certificates it issues. If you wish to obtain more information about this, consult the rate schedule available on the website. "]
[]
["MAILING ADDRESSES AND HOW TO FILE THE APPLICATION FOR A BUSINESS QUALIFICATION CERTIFICATE AND AN EMPLOYEE CERTIFICATE"]
["We recommend that you submit the signed application by e-mail to expedite processing of your application. For that purpose, please attach the duly signed page of the Application for a Business Qualification Certificate and an Employee Certificate in a PDF file."]
["The application can also be sent to one of the following mailing addresses."]
["In any case, be sure to send the electronic file containing your application (including appendices) and the supporting documents."]
["The signed applications regarding establishments in the administrative regions of Bas-Saint-Laurent, Côte-Nord, Gaspésie—Îles-de-la-Madeleine, Nord-du-Québec and Saguenay—Lac-Saint-Jean must be sent to the following address:"]
[null,"Investissement Québec\nDirection, Mesures fiscales (Québec)\nÉdifice Iberville 1\n1195, avenue Lavigerie, bureau 060\nQuébec (Québec)  G1V 4N3\nFax: 418 528-8480"]
[]
[" -","by email, to the following address: mfquebec@invest-quebec.com;"]
[]
["The signed applications regarding establishments in the administrative regions of Abitibi-Témiscamingue and Mauricie, or in the regional municipal counties (RCMs) of Antoine-Labelle, Pontiac and Vallée-de-la-Gatineau must be sent to the following address:"]
[null,"Investissement Québec\nDirection, Mesures fiscales (Montréal)\n1001, boulevard Robert-Bourassa, bureau 1000\nMontréal (Québec) H3B 4L4\nFax: 514 864-7933"]
[" -","by email, to the following address: mfmontreal@invest-quebec.com;"]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,"Certified Business\nVersion : 2016-05-01"]
["Application for a Business Qualification Certificate and \nan Employee Certificate"]
[]
["Before completing this form, please read the instructions. "]
["1. REFUNDABLE TAX CREDIT CONCERNED"]
[]
["A single application must be submitted for all the corporation's eligible activities during the calendar year covered by this application."]
[null,"Gaspésie and Certain Maritime Regions of Québec"]
[]
[null,"Gaspésie and Certain Maritime Regions of Québec (fields of marine biotechnology, mariculture, marine products processing"]
[null,"and recreational tourism)"]
[]
["2. IDENTIFICATION OF THE CORPORATION"]
["Corporation name"]
[]
[]
["NEQ (Québec enterprise number)",null,null,null,null,null,null,null,null,null,"IQ business number*",null,null,null,null,null,null,null,null,null,"IQ file number*",null,null,null,null,null,null,null,null,null,"Date of incorporation"]
[]
[]
["Business or file number assigned by Investissement Québec (IQ) for the tax credit(s) available in resources regions. Not required for the initial application. In the case of a second application, you will find these numbers on the correspondence received from IQ."]
[]
["Mailing address"]
[]
[]
["Corporation's authorized representative"]
[]
[]
["Title",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Telephone",null,null,null,null,null,null,null,"Extension"]
[]
[]
["Email",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fax"]
[]
[]
["Corporation's authorized agent (if applicable)"]
[]
["Agent's title",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Telephone",null,null,null,null,null,null,null,"Extension"]
[]
["Agent's email address",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fax"]
[]
[]
["3. CALENDAR YEAR OF ELIGIBILITY AND FISCAL YEAR COVERED BY THIS APPLICATION"]
[]
["Calendar year of eligibility:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fiscal year from:",null,null,null,null,null,null,null,null,null,null,null,null,null,"to:"]
[]
[]
["4. CORPORATION ESTABLISHMENTS LOCATED IN QUÉBEC"]
["Provide the addresses of all of the corporation’s establishments in Québec (attach a separate schedule if necessary)."]
["Establishment No. 1:"]
[]
[]
[]
["Establishment No. 2:"]
[]
[]
[]
["Establishment No. 3:"]
[]
[]
[]
["Establishment No. 4:"]
[]
[]
[]
["5. ACTIVITIES OF THE CORPORATION"]
["Provide details of the corporation's activities in each of its establishments in Québec during the calendar year covered by the application. The description must be more specific for activities eligible for any of the tax credits available in resource regions. Note that installation activities ancillary to the manufacturing or processing activities carried out by a corporation or an associated corporation are specifically excluded for the purposes of these tax credits."]
["You must also specify each of the raw materials or components used in the manufacturing or processing of the various products. The percentage indicated for each of the raw materials or components must correspond to the quantity of raw materials or components used in the manufacturing or processing of the products."]
["Example:"]
["Establishment No. 1:",null,null,null,null,null,null," - Manufacturing windows from wood or pvc"]
[null,null,null,null,null,null,null," Components used in making the products: \n wood = 30%, PVC = 30%, glass = 35%, miscellaneous hardware: 5%"]
[null,null,null,null,null,null,null," - Installation of windows"]
[null,null,null,null,null,null,null," - Administration and commercialization"]
[]
["Establishment No. 1:"]
[]
[]
[]
["Establishment No. 2:"]
[]
[]
[]
["Establishment No. 3:"]
[]
[]
[]
["Establishment No. 4:"]
[]
[]
[]
[null,"For a corporation in recreational tourism sector, indicate the activities covered by this application in the table below."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Check"]
[]
[null,"Operation of a tourist accommodation establishment for which you hold a classification certificate valid for the year, issued by Minister of Tourism.  "]
[]
[null,"Rental of boats, watercraft, bicycles or other transportation equipment for recreational purposes, or rental outdoor recreation equipment."]
[]
[null,"Specify the activities:"]
[null,"Activities related to guided tours and boat excursions lasting under 24 hours."]
[null,"Activities related to the operation of recreational facilities that promote tourism; such as :\n    o museums, theatres and performance halls;\n    o interpretative centres and health centres ;\n    o equestrian, diving and nature interpretation activities."]
[]
[null,"Specify the activities:"]
[null,"Commercialization activities incidental to recreational tourism activities."]
[]
["6. REORGANIZATION OR ACQUISITION OF CONTROL"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,null,"No"]
["Did the corporation undergo a reorganization during the calendar year of eligibility covered by this "]
["application (e.g.: merger, liquidation, change of control, purchase or sale of assets)?"]
["If so, specify the nature of the changes:"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,null,"No"]
["Is the corporation associated with one or more other companies eligible for the tax credit(s)"]
["available in the resource regions?"]
["If so, which one(s)?"]
[]
[]
["7. RESEARCH AND DEVELOPMENT ACTIVITIES "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,null,"No"]
["Has the corporation conducted research and development activities during the calendar year  "]
["that is the object of the application?"]
["If so, please provide a detailed table of the number of hours employees spend on research and development activities per pay period as well as a copy of the report prepared for the Canada Revenue Agency."]
[]
["8. INFORMATION ABOUT EMPLOYEES"]
["This information must cover all the corporation's employees in each of the corporation's establishments in Québec. For each of these establishments, the number of employees must include all the establishment's employees, regardless of whether they are eligible or not, whether they are full-time, part-time or seasonal employees, or whether they were in the corporation's employ for the entire year or for a shorter period. The same applies to the number of hours worked, which must include all the hours worked: regular hours, overtime, vacations and statutory holidays."]
[]
["Information relating to the total payroll paid to employees must correspond to the total amount subject to the Health Services Fund (HSF), as shown on line 28 of the Summary of Source Deductions and Employer Contributions for the calendar year covered."]
["Indicate the total number of corporation employees for each of the establishments located in Québec in the calendar year of eligibility."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total number "]
["Address of establishment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total number of employees",null,null,null,null,null,null,"of hours worked",null,null,null,null,null,null,"Total payroll"]
[1]
[2]
[3]
[4]
["Total",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(R130:X133)","v":0},null,null,null,null,null,null,{"$f":"SUM(Y130:AE133)","v":0},null,null,null,null,null,null,{"$f":"SUM(AF130:AL133)","v":0}]
[]
["9. MANDATORY DOCUMENTS TO ENCLOSE WITH THIS APPLICATION (check off the documents enclosed)"]
["—  ","Copy of the corporation's non-consolidated financial statements1 for the fiscal year covered by this application;"]
[]
["—  ","Organization chart showing the hierarchy of the different types of jobs;"]
[]
["—  ","Summary of Source Deductions and Employer Contributions (Summary of Relevé 1 slips) for the calendar year"]
[null,"of eligibility and the base calendar year, if not already provided;"]
[]
["—  ","A classification certificate of a tourism accommodation establishment valid and issued by the Minister of Tourism "]
[null,"(apply only if your request is for activities relating to the tourism accommodation establishment);"]
[]
["—  ","Duly signed power of attorney designating an agent to represent the corporation in its dealings with "]
[null,"Investissement Québec (to be provided only if not already provided). You can use the model available on the "]
[null,"Investissement Québec website at http://www.investquebec.com/documents/fr/formulaires/Procuration_fr.doc"]
[null,"In the event that the documents are not enclosed, please explain why."]
[]
[]
["1 The financial statements may be in draft form, provided that you send us a final version of them when they are available."]
[]
["10. DECLARATION OF THE AUTHORIZED CORPORATION REPRESENTATIVE"]
["I, the undersigned, duly authorized representative or agent of the corporation, declare that the information provided in this application, the appendices and the related documents is complete and accurate in all respects. "]
["Furthermore, unless otherwise expressly stated, I authorize the Tax Measures Department to share with the other departments of Investissement Québec any information obtained in the course of this application that could prove necessary for the analysis of any application for financing, investment or any other service provided by Investissement Québec."]
[null," I authorize the sharing of information"]
[]
[null," I do not authorize the sharing of information"]
["Finally, I certify that the company has not modified the contents of this application."]
[]
["Signature of the corporation's authorized representative or agent",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date"]

{"sheet":"Appendix A","index":2,"n_rows":35,"n_cols":27,"rows_kept":35,"cut":false,"hidden":false,"merged":[[14,0,14,10],[15,0,15,10],[17,0,17,10],[18,7,21,7],[18,4,20,5],[18,6,21,6],[16,0,16,3],[16,4,16,6],[16,7,16,10],[18,10,21,10],[18,9,21,9],[18,0,21,0],[18,1,21,1],[18,2,21,2],[18,3,21,3],[18,8,21,8],[7,1,7,5],[7,7,7,8],[0,0,0,2],[0,3,0,10],[1,0,1,10],[2,0,2,10],[3,35,3,37],[3,1,3,9],[4,0,4,10],[5,1,5,4],[6,0,6,10],[12,8,12,9],[13,0,13,10],[8,1,8,5],[9,0,9,10],[10,1,10,2],[10,7,10,8],[10,9,10,10]]}
[null,null,null,"Version : 2016-05-01"]
["Appendix A—Application for an Employee Certificate – Calendar Year of Eligibility"]
["(Appendix A is an integral part of this application.)"]
[null,"Before completing this appendix, please read the instructions."]
["Refundable tax credits concerned"]
[]
[]
[null,"Corporation name",null,null,null,null,null,"IQ file number",null,"NEQ"]
[null,{"$f":"IF('Application Certificate'!A15=\"\",\"\",'Application Certificate'!A15)","v":""},null,null,null,null,null,{"$f":"IF('Application Certificate'!U18=\"\",\"\",'Application Certificate'!U18)","v":""},null,{"$f":"IF('Application Certificate'!A18=\"\",\"\",'Application Certificate'!A18)","v":""}]
[]
[null,"Calendar year of eligibility",null,"Fiscal year from","from",null,"to",null,null,"IQ business number "]
[null,{"$f":"IF('Application Certificate'!L43=\"\",\"\",'Application Certificate'!L43)","v":""},null,null,{"$f":"IF('Application Certificate'!AA43=\"\",\"\",'Application Certificate'!AA43)","v":""},null,{"$f":"IF('Application Certificate'!AH43=\"\",\"\",'Application Certificate'!AH43)","v":""},null,null,{"$f":"IF('Application Certificate'!K18=\"\",\"\",'Application Certificate'!K18)","v":""}]
[null,"(yyyy)",null,null,"(yyyy-mm-dd)",null,"(yyyy-mm-dd)"]
[]
["Please complete fiscal year fields before completing the table."]
[]
["Type of pay period (e.g. weekly, biweekly, semimonthly or monthly):"]
[]
["Employee name\nEnter as follows:                                Last name(1 space)First name","S.I.N.\n999-999-999","Position (Complete Appendix B for each of these positions.)\nExample:                                                  Heavy machinery operator","Establishment (address)\nEnter as follows:                                                999, rue XXXXXXXXX, Suite 99, City (Québec) X9X 9X9","Employment period during calendar year of eligibility",null,"Total number of pay periods worked","Number of eligible pay periods"," Total wages or salary for year\nExample:                     $45,550.00","Eligible wages or salary\nExample:          $35,550.00","Comments"]
[]
[]
[null,null,null,null,"From:                           (yyyy-mm-dd)","To:                                     (yyyy-mm-dd)"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK($F24),AND($E24>=DATE($B$12,1,1),$E24<=DATE($B$12,12,31)),AND($E24>=DATE($B$12,1,1),$E24<=DATE($B$12,12,31),$E24<=$F24))","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#VALUE!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#VALUE!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#VALUE!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#VALUE!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#VALUE!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#VALUE!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#VALUE!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#VALUE!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#VALUE!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#VALUE!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#VALUE!"}]

{"sheet":"Appendix B","index":3,"n_rows":51,"n_cols":42,"rows_kept":51,"cut":false,"hidden":false,"merged":[[5,0,5,1],[5,2,5,4],[5,25,5,27],[6,0,6,4],[1,0,1,4],[2,0,2,4],[3,0,3,4],[4,0,4,4],[14,0,14,2],[15,0,15,1],[15,2,15,4],[16,2,16,4],[7,0,7,4],[11,0,11,2],[12,0,12,2],[13,0,13,2],[8,0,8,4],[9,0,9,4],[50,0,50,4],[17,0,17,4],[18,1,18,4],[20,0,20,1],[20,2,20,3]]}
[null,null,null,null,"Version 2016-05-01"]
["Appendix B—Application for an Employee Certificate"]
["for the Calendar Year of Eligibility"]
["(Appendix B is an integral part of this application.)\n\nBefore completing this appendix, please read the instructions.  Please provide the requested information for all employees (whether eligible or not) who, during the calendar year of eligibility, were assigned to all the corporation's activities."]
["REFUNDABLE TAX CREDITS CONCERNED"]
[]
[]
["Use one Appendix B for each position. However, if the responsibilities and tasks are in all respects identical for more than one employee for the calendar year of eligibility, use a single appendix and list the employees concerned on the \"Incumbent(s)\" line."]
["For further details, refer to our \"Guidelines for Task Descriptions on Eligibility Certificate Applications,\" available on our website at: http://www.investquebec.com/documents/fr/publications/NouvellesLignesDirectrices_MesuresFiscales.pdf"]
["The job description includes all of the responsibilities and tasks performed by the employee for the corporation."]
[]
["Corporation name",null,null,null,"IQ file number "]
[{"$f":"IF('Application Certificate'!A15=\"\",\"\",'Application Certificate'!A15)","v":""},null,null,null,{"$f":"IF('Application Certificate'!U18=\"\",\"\",'Application Certificate'!U18)","v":""}]
[" ",null,null,null,"Calendar year of eligibility"]
[" ",null,null,null,{"$f":"IF('Application Certificate'!L43=\"\",\"\",'Application Certificate'!L43)","v":""}]
["Job title",null,"Immediate superior"]
[]
["Incumbent(s)"]
[]
[]
["Detailed description of responsibilities and tasks",null,"Time dedicated to these activities (%)",null,"Reserved for IQ"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
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[]
[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total (must add up to 100%):",null,{"$f":"SUM(C22:C49)","v":0},"%",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total (must add up to 100%):"]
["The description of responsibilities and tasks conforms to reality and nothing has been added to or removed from the responsibilities and tasks carried out by the incumbent(s) during the calendar year of eligibility."]