October 29, 2010

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1 Changes to Various Fiscal Measures This information bulletin provides an in-depth description of the application details of certain fiscal measures. These measures concern, among others, the adjustment for 2010 of the income thresholds from which a premium becomes payable to the Québec Prescription Drug Insurance Plan and various changes to the tax credit for the development of e-business. For information regarding the matters dealt with in this information bulletin, contact the Secteur du droit fiscal et de la fiscalité at The French and English versions of this bulletin are available on the ministère des Finances website at : Paper copies are also available, on request, from the Direction des communications, at

2 Changes to Various Fiscal Measures 1. INCREASE IN DEDUCTIONS GRANTED FOR SETTING THE PREMIUM UNDER QUÉBEC S PRESCRIPTION DRUG INSURANCE PLAN CHANGES TO THE REFUNDABLE TAX CREDIT FOR THE DEVELOPMENT OF E-BUSINESS FEDERAL CREDIT UNIONS PROTECTION OF STATE MANDATARIES AGAINST JUDICIAL RECOURSES

3 1. INCREASE IN DEDUCTIONS GRANTED FOR SETTING THE PREMIUM UNDER QUÉBEC S PRESCRIPTION DRUG INSURANCE PLAN The basic prescription drug insurance plan introduced by the Québec government ensures all Quebecers fair access to the medication required by their state of health. Coverage under this plan is provided by the Régie de l'assurance maladie du Québec (RAMQ), or by insurers transacting group insurance or administrators of private-sector employee benefit plans. Generally speaking, persons not insured by the private sector throughout a year must, when filing their income tax return for such year, pay a premium to fund the Québec Prescription Drug Insurance Plan. To take households ability to pay into account, the premium payable for a year is determined on the basis of family income. However, to improve the fairness of the plan by ensuring that no person pays a premium until his income reaches a certain threshold, deductions are allowed in the calculation of family income. Since the introduction of Québec s Prescription Drug Insurance Plan, these deductions, which vary with household composition, have been adjusted annually in particular to protect households purchasing power. Accordingly, to maintain the principles underlying the determination of the amount of the premium payable to the Québec Prescription Drug Insurance Plan, the amount of each deduction currently allowed in setting the threshold from which a premium becomes payable will be adjusted for The following table shows the amount of each of the deductions allowed for 2010 according to household composition. Québec Prescription Drug Insurance Plan (2010) Deductions varying with household composition (dollars) Household composition Amount of the deduction 1 adult, no children adult, 1 child adult, 2 or more children adults, no children adults, 1 child adults, 2 or more children For greater clarity, the amounts shown in the above table will also be used to determine whether an adult, according to the composition of his household, is exempt to pay, for the last six months of 2010, an amount of $25 on account of the new health contribution. 1 1 The health contribution was introduced in the Budget Speech to help ensure the sustainability of the public health care system. 3

4 2. CHANGES TO THE REFUNDABLE TAX CREDIT FOR THE DEVELOPMENT OF E-BUSINESS A refundable tax credit was introduced in the March 13, 2008 Budget Speech for the development of e-business in information technologies. 2 Changes were subsequently made to this fiscal measure on May 15, 2008, 3 as well as in the budget speeches of March 19, and March 30, Briefly, this tax credit, whose rate is 30%, is granted to an eligible corporation regarding the salaries paid to eligible employees to carry out eligible activities. The eligible salary, for an eligible employee, cannot exceed $ for a year, resulting in a maximum tax credit of $ per year per employee. Essentially, this tax credit was set up to consolidate the development of the information technology sector throughout Québec. Monitoring since the introduction of this tax credit has indicated that adjustments need to be made to some of the parameters of this fiscal measure to better reflect the objective. Accordingly, changes will be made to the qualification criteria of a corporation, to the notion of eligible activities and the definition of eligible employee. Review of the qualification criteria of a corporation According to the current terms and conditions, in order to benefit from the tax credit for the development of e-business, a corporation must, in particular, obtain an annual eligibility certificate from Investissement Québec confirming that a criterion regarding the minimum number of eligible employees, that two criteria relating to the proportions of the activities carried out by the corporation and a criterion relating to the proportion of the services provided have been satisfied. 2 MINISTÈRE DES FINANCES DU QUÉBEC, Budget Additional Information on the Budgetary Measures, March 13, 2008, p MINISTÈRE DES FINANCES DU QUÉBEC, Information Bulletin , May 15, MINISTÈRE DES FINANCES DU QUÉBEC, Budget Additional Information on the Budgetary Measures, March 19, 2009, p. A MINISTÈRE DES FINANCES DU QUÉBEC, Budget Additional Information on the Budgetary Measures, March 30, 2010, p. A.89. 4

5 Criterion relating to the minimum number of eligible employees of the corporation A criterion regarding the minimum number of eligible employees must be satisfied for a corporation to obtain an annual eligibility certificate from Investissement Québec. More specifically, this eligibility certificate confirms that the eligible activities of the corporation required, at all times, a minimum of six eligible full-time employees. However, special rules apply to situations of transfers of activities and business start-ups in Québec. Criteria relating to the proportions of activities carried out by the corporation A corporation must satisfy two criteria relating to the proportions of activities it carries out to obtain an annual eligibility certificate from Investissement Québec. More specifically, such eligibility certificate confirms that the corporation has satisfied two criteria relating to the proportions of activities it carried out for a taxation year, namely: at least 75% of the corporation s activities must constitute, for the taxation year, activities in the information technology sector; in this regard, activities of the information technology sector mean the activities grouped under the following seven codes of the North American Industry Classification System (NAICS): Computer and Peripheral Equipment Manufacturing; Radio and Television Broadcasting and Wireless Communications Equipment Manufacturing; Computer, Computer Peripheral and Pre-Packaged Software Wholesaler-Distributors; Computer and Software Stores; Software Publishers; Data Processing, Hosting and Related Services; Computer Systems Design and Related Services. at least 50% of the corporation s activities must constitute, for the taxation year, activities grouped under the following two NAICS codes: Software Publishers; Computer Systems Design and Related Services. 6 The description of these codes is available on the Statistics Canada website: [ (Viewed October 28, 2010). 5

6 All these NAICS codes cover establishments whose main activity consists in carrying out certain specific activities. The notion of an establishment whose main activity consists in carrying out certain specific activities was not used to determine whether at least 75% or 50% of a corporation s activities constituted activities in the fields concerned. The gross revenue of the corporation is the criterion considered in making such a determination. Accordingly, a corporation is considered to carry out at least 75% of its activities in the information technology sector (i.e. in one of the seven NAICS codes indicated above, or in a combination of them) where the gross revenue from such activities accounts for 75% or more of its total gross revenue, in relation to either the taxation year preceding the one covered by the eligibility certificate application, or the taxation year covered by such application. Similarly, a corporation is considered to have carried out at least 50% of its activities in activities grouped under the NAICS codes and or a combination of such activities where the gross revenue from such activities accounts for 50% or more of its total gross revenue, in relation to either the taxation year preceding the one covered by the eligibility certificate application, or the taxation year covered by such application. However, both criteria, i.e. the one regarding 75% based on the seven NAICS codes and the one regarding 50% based on only two NAICS codes, must be satisfied in the same taxation year. Moreover, for the purposes of these two criteria, in the event that the taxation year preceding the one covered by the eligibility certificate application has fewer than 183 days, the gross income considered is that of the last taxation year prior to such given taxation year, which had more than 182 days. Criterion relating to the proportion of services provided A corporation must, to qualify as an eligible corporation, satisfy a criterion relating to the proportion of services provided. A corporation satisfies this criterion where at least 75% of its activities grouped under NAICS code (Computer Systems Design and Related Services) consist: either of services ultimately provided to a person 7 with whom it is at arm s length; 8 or of services relating to applications developed by the corporation used exclusively outside Québec; or a combination of the preceding two items. 7 For the purposes of this rule, a person includes a partnership. 8 The expression services ultimately provided to a person does not cover services provided to the ultimate consumer of the goods and services provided by such person, but rather the services provided, directly or indirectly, to businesses or organizations that are direct users of the applications developed by the corporation. 6

7 In this regard, the services provided by a corporation to members of a cooperative or a federation of cooperatives are considered services provided to a person with whom it is not at arm s length if the corporation that provides the services is not at arm s length with the cooperative or the federation of cooperatives. In addition, special rules apply to the notion of non-arm s length relation for the purposes of this criterion relating to services provided. These rules are intended to avoid any ambiguity in the event that there is an important influence resulting from an agreement between two persons. Moreover, the gross revenue from activities grouped under NAICS code is the criterion considered for determining whether at least 75% of the activities carried out by a corporation in this type of activities consist of services ultimately provided to persons with whom it is at arm s length, services relating to applications developed by the corporation that will be used exclusively outside Québec or a combination of these two items. Accordingly, a corporation satisfies the criterion relating to services provided where its gross revenue from activities grouped under NAICS code , attributable either to services provided to persons with whom it is at arm s length or to services relating to applications used exclusively outside Québec, or to a combination of these two items, accounts for at least 75% of gross revenue from its activities grouped under NAICS code , in relation to the taxation year covered by the eligibility certificate application. Changes to the qualification criteria of a corporation Changes will be made to the qualification criteria of a corporation to take personnel leasing into account. These changes will only affect the criteria relating to the proportions of activities carried out by the corporation. The criterion relating to the minimum number of eligible employees of the corporation and the one relating to the proportion of services provided will not be changed. Changes to the criteria relating to the proportions of activities carried out by the corporation A corporation must satisfy two criteria relating to the proportions of activities it carries out to obtain an annual eligibility certificate from Investissement Québec. Two NAICS codes covering personnel leasing activities will be added to those already used for these two criteria. 7

8 Because of these changes, the Investissement Québec eligibility certificate will confirm that two criteria relating to the proportions of activities carried out by the corporation for a taxation year have been satisfied, namely: at least 75% of the corporation s activities must constitute, for the taxation year, activities in the information technology sector; in this regard, activities of the information technology sector mean the activities grouped under the following nine NAICS codes: Computer and Peripheral Equipment Manufacturing; Radio and Television Broadcasting and Wireless Communications Equipment Manufacturing; Computer, Computer Peripheral and Pre-Packaged Software Wholesaler-Distributors; Computer and Software Stores; Software Publishers; Data Processing, Hosting and Related Services; Computer Systems Design and Related Services; Temporary Help Services; Professional Employer Organizations; however, the activities of NAICS codes and will be considered only if they relate to the supply of employees carrying out mainly activities covered by one or other of the following seven NAICS codes, namely codes , , , , , and , for the benefit of a customer of the corporation, which is at arm s length with it, and only if the corporation s gross revenue from the activities covered by these two NAICS codes for the taxation year is less than the gross revenue from the activities covered by NAICS codes and for such taxation year; at least 50% of the corporation s activities must constitute, for the taxation year, activities grouped under the following four NAICS codes: Software Publishers; Computer Systems Design and Related Services; Temporary Help Services; Professional Employer Organizations; 8

9 however, the activities of NAICS codes and will be considered only if they relate to the supply of employees carrying out mainly activities covered by one or other of the following seven NAICS codes, namely codes , , , , , and , for the benefit of a customer of the corporation, which is at arm s length with it, and only if the corporation s gross revenue from the activities covered by these two NAICS codes for the taxation year is less than the gross revenue from the activities covered by NAICS codes and for such taxation year. All these NAICS codes cover establishments whose main activity consists in carrying out certain specific activities. The notion of an establish whose main activity consists in carrying out certain specific activities was not used to determine whether at least 75% or 50% of a corporation s activities constituted activities in the fields concerned. The gross revenue of the corporation is the criterion considered in making such a determination. Accordingly, a corporation will be considered to carry out at least 75% of its activities in the information technology sector (i.e. in one of the nine NAICS codes indicated above, or in a combination of them) where the gross revenue from such activities accounts for 75% or more of its total gross revenue, in relation to either the taxation year preceding the one covered by the eligibility certificate application, or the taxation year covered by such application. Similarly, a corporation will be considered to have carried out at least 50% of its activities in activities grouped under the four NAICS codes , , and or a combination of such activities where the gross revenue from such activities accounts for 50% or more of its total gross revenue, in relation to either the taxation year preceding the one covered by the eligibility certificate application, or the taxation year covered by such application. However, both criteria, i.e. the one regarding 75% based on the nine NAICS codes and the one regarding 50% based on only four NAICS codes, must be satisfied in the same taxation year. Moreover, for the purposes of these two criteria, in the event that the taxation year preceding the one covered by the eligibility certificate application has fewer than 183 days, the gross income considered will be that of the last taxation year prior to such given taxation year, which had more than 182 days. 9

10 Review of the notion of eligible activities For the purposes of the tax credit for the development of e-business, the expression eligible activities means the following activities: information technology consulting services relating to technology, systems development, e-business solutions and process (for example, strategic planning, business process reconfiguration and technology architecture design); the development, integration, maintenance and evolution: 9 of information systems (for example, distribution packages, software and computer programs); of technology infrastructures (for example, technology architecture upgrading and integration of hardware and software components); design and development of e-commerce solutions (for example, portals, search engines and transactional websites); the development of security and identification services (for example, electronic imaging, artificial intelligence and interface) related to e-commerce activities (for example, security on internet networks). However, the following activities are not eligible activities: the operation of an e-business solution (for example, processing of electronic transactions by means of a transactional website or management and operation of computer systems, applications and infrastructures stemming from e-commerce activities); operation of a customer-contact centre (for example, a customer relations management service, stemming from e-commerce activities). Lastly, activities not related to e-business are not eligible activities for the purposes of this tax credit. 9 However, activities relating to the maintenance and evolution of information systems and technology infrastructures carried out by an eligible corporation are eligible activities only if they are incidental to the development and integration activities carried out by the eligible corporation. 10

11 Changes to the notion of eligible activities Many changes will be made to the notion of eligible activities for the purposes of this tax credit. First, activities relating to the maintenance and evolution of computer systems and technology infrastructures will be specified. Accordingly, an activity (other than a hardware installation activity) that is required for the proper operation of systems and infrastructures or with a view to resolving or preventing problems or incidents will be considered an activity relating to maintenance and evolution, provided it consists of: a technical, corrective or preventive, intervention that modifies one or more technical aspects of the components, including computerized processes, or a diagnostic activity, with remote control or intrusion of systems and technology infrastructures, leading, directly or indirectly, to such a technical intervention. Second, for greater uniformity, the expression e-commerce activities will be replaced by the expression e-business activities. Third, the management and operation activities of computer systems, applications and infrastructures stemming from e-business activities, that are not eligible activities, will be defined as being one or other of the following activities: management of processing centres relating to e-business; remote management of operations centres; management of networks and systems (including systems monitoring); operation of business process outsourcing services related to the operation of an e-business solution (back office); management of business processes associated with the internal operation of an e-business solution (internal back office). Fourth, the operating activities of a customer contact centre, that are not eligible activities, will be re-designated as being operating activities of a customer relations centre and will be defined as being one or other of the following activities: the operation of a customer relations management service, stemming from e-business activities; the operation of a first-level administrative or technical assistance service to businesses and to customers related to the use of an e-business solution, for example: taking calls or s; support for users in the use of systems, applications and features; monitoring and recording of requests; 11

12 the initial diagnosis and advice given to resolve incidents or problems; the referral of incidents or problems to more specialized persons for resolution; resetting passwords. Fifth, it will be specified that hardware installation and training activities are not eligible activities for the purposes of the tax credit. Lastly, the activities considered activities relating to maintenance and evolution, according to the clarification made earlier, will be deemed not to be ineligible activities. Accordingly, because of these changes, for the purposes of the tax credit for the development of e-business, the expression eligible activities will mean the following activities: information technology consulting services relating to technology, systems development, e-business solutions and process (for example, strategic planning, business process reconfiguration and technology architecture design); the development, integration, maintenance and evolution: 10 of information systems (for example, distribution software packages and computer programs and software); of technology infrastructures (for example, technology architecture upgrading and integration of hardware and software components); the design and development of e-commerce solutions (for example, portals, search engines and transactional websites); the development of security and identification services (for example, electronic imaging, artificial intelligence and interface) related to e-business activities (for example, security on Internet networks). An activity (other than a hardware installation activity) that is required for the proper operation of systems and infrastructures or with a view to resolving or preventing problems or incidents will be considered an activity relating to maintenance and evolution, provided it consists of: a technical, corrective or preventive, intervention that modifies one or more technical aspects of the components, including computerized processes, or a diagnostic activity, with remote control or intrusion of systems and technology infrastructures, leading, directly or indirectly, to such a technical intervention. 10 However, activities relating to the maintenance and evolution of information systems and technology infrastructures carried out by an eligible corporation will be eligible activities only if they are incidental to the development and integration activities carried out by the eligible corporation. 12

13 However, the following activities will not be eligible activities: the operation of an e-business solution (for example, processing of electronic transactions by means of a transactional website); management and operation of computer systems, applications and infrastructures stemming from e-business activities, i.e. one or other of the following activities: management of processing centres relating to e-business; remote management of operations centres; management of networks and systems (including systems monitoring); operation of business process outsourcing services related to the operation of an e-business solution (back office); management of business processes associated with the internal operation of an e-business solution (internal back office); operation of a customer relations centre, i.e. one or other of the following activities: the operation of a customer relations management service, stemming from e-business activities; the operation of a first-level administrative or technical assistance service to businesses and to customers related to the use of an e-business solution, for example: taking calls or s; support for users in the use of systems, applications and features; monitoring and recording of requests; the initial diagnosis and advice given to resolve incidents or problems; the referral of incidents or problems to more specialized persons for resolution; resetting passwords. In addition, activities not related to e-business and hardware installation and training activities will not be considered eligible activities for the purposes of this tax credit. Lastly, the activities considered as activities relating to maintenance and evolution, according to the clarification made earlier, will be deemed not to be ineligible activities. 13

14 Review of the definition of eligible employee The expression eligible employee of an eligible corporation, for a taxation year, means an employee, other than a specified shareholder of the eligible corporation, of an establishment in Québec of the eligible corporation for which Investissement Québec has issued an eligibility certificate, for such year, certifying that the following conditions are satisfied: he held a full-time job, involving a minimum of 26 hours of work per week, for a stipulated minimum of 40 weeks; 11 at least 75% of his duties consisted in carrying out, supervising or directly supporting the work relating to the execution of an eligible activity by the eligible corporation. Moreover, administrative tasks such as management of the operations, accounting, finance, legal affairs, public relations, communications, prospecting for mandates as well as human and physical resources management are not considered tasks relating to the execution of an eligible activity. For greater clarity, Investissement Québec may issue an eligibility certificate for a portion of a taxation year of an eligible corporation, in which case the eligibility certificate must indicate the employee s eligibility period. Adjustment to the definition of eligible employee Because of changes to the qualification criteria of a corporation in relation to the proportions of activities carried out by the corporation to take into consideration the leasing of personnel, an adjustment will be made to the definition of eligible employee to take into account cases where the employee is the object of personnel leasing to a customer of the corporation. Accordingly, because of this adjustment, the expression eligible employee of an eligible corporation, for a taxation year, shall mean an employee, other than a specified shareholder of the eligible corporation, of an establishment in Québec of the eligible corporation for which Investissement Québec has issued an eligibility certificate, for such year, certifying that the following conditions are satisfied: he held a full-time job, involving a minimum of 26 hours of work per week, for a stipulated minimum of 40 weeks; at least 75% of his duties consisted in carrying out, supervising or directly supporting the work relating to the execution of an eligible activity by the eligible corporation or, if the employee is the object of personnel leasing to a customer of the corporation, by such customer. 11 The latter requirement results in particular in excluding a seasonal job, such as a student summer job. 14

15 Moreover, administrative tasks such as management of the operations, accounting, finance, legal affairs, public relations, communications, prospecting for mandates as well as human and physical resources management are not considered tasks relating to the execution of an eligible activity. For greater clarity, Investissement Québec may issue an eligibility certificate for a portion of a taxation year of an eligible corporation, in which case the eligibility certificate must indicate the employee s eligibility period. Application date These changes 12 will apply regarding a taxation year of a corporation beginning after the date of publication of this information bulletin. These changes may also apply, where the corporation submits a written election to Investissement Québec, to a taxation year that began in 2010 no later than the date of publication of this information bulletin, as well as to a taxation year ending in 2010 and that did not begin after the date of publication of this information bulletin. However, such written election must be submitted to Investissement Québec by the corporation before the end of the ninth month following the deadline for filing its income tax return for the taxation year concerned The terms and conditions relating to these changes will be found in the framework legislation consolidating the non-tax parameters of certain fiscal measures and whose introduction was announced in Information Bulletin , of December 20, 2007, on page It should be specified that the corporation must satisfy the applicable rules regarding deadlines for applying to Revenu Québec for a refundable tax credit for the development of e-business. Note that the Minister of Revenue automatically extends the deadline stipulated for this purpose, which is 12 months after the income tax return filing date for the given taxation year, where the delay is due to the fact that corporation received an annual certificate after this deadline, provided it filed its application with the sectoral organization, namely Investissement Québec, before the expiry of the ninth month following the income tax return filing date for the given taxation year. However, an application is not considered to have been filed with the sectoral organization unless it is supported by all the documents necessary for the certificate to be issued. In this regard, see: MINISTÈRE DES FINANCES DU QUÉBEC, Budget Additional Information on the Budgetary Measures, March 23, 2006, p

16 3. FEDERAL CREDIT UNIONS In the federal budget of March 4, 2010, the Minister of Finance of Canada announced that he would propose a new legislative framework to enable credit unions to incorporate and continue their activities as federal entities. 14 In conjunction with this proposal, the Minister of Finance of Canada also announced that certain amendments to the federal tax legislation may also be required. 15 The Ministère des Finances du Québec announced, in the March 30, 2010 budget, that it would announce at a later date its position concerning possible amendments to the federal tax legislation that may arise from the introduction of a new legislative framework allowing the creation of federal credit unions. 16 The legislative framework allowing the creation of federal credit unions and the resulting amendments to the federal tax legislation were specified in the Act to implement certain provisions of the budget tabled in Parliament on March 4, 2010 and other measures, which was approved on July 12, In the circumstances, it is appropriate to announce the position of the Ministère des Finances du Québec in this regard. Québec's tax legislation will be amended to incorporate, with adaptation on the basis of its general principles, the amendments made to the federal tax legislation 18 arising from the introduction of a new legislative framework designed to enable credit unions to incorporate and continue their activities as federal entities. These amendments will apply on the same dates as they will be in the federal tax system. 14 DEPARTMENT OF FINANCE CANADA, Canada s Economic Action Plan (Year 2) Budget 2010: Leading the Way on Jobs and Growth, March 4, 2010, p Ibid., p MINISTÈRE DES FINANCES DU QUÉBEC, Budget Additional Information on the Budgetary Measures, March 30, 2010, p. A S.C. 2010, c Ibid., s and

17 4. PROTECTION OF STATE MANDATARIES AGAINST JUDICIAL RECOURSES On July 13, 2010, the Department of Finance Canada announced, in a news release, 19 proposed legislation to protect agents of the Crown who charge, collect and remit the goods and services tax and the harmonized sales tax as well as the air travellers security charge on behalf of the Government of Canada from civil liability claims. This protection is equivalent to what is already stipulated in other federal statutes, including the Income Tax Act in regard to persons who withhold or deduct an amount in compliance with that statute. Like the federal tax legislation, the Act respecting the ministère du Revenu currently affords protection against judicial recourses only to persons who have withheld or deducted an amount in compliance with a fiscal law. Accordingly, the Act respecting the ministère du Revenu will be amended to extend the scope of the protection against judicial recourses to persons who have collected an amount in accordance with such a law. This amendment will apply as of the day of publication of this information bulletin, including in regard to cases pending before the courts that day. 19 DEPARTMENT OF FINANCE CANADA, News Release , July 13,

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