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Corporate Salary Slip Format Tax

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					                                                                                                   Tax Credits Available
                                                                                                   in Resource Regions

                                                 Instructions –
                                  Annual Applications for Eligibility Certificates

This document is intended for companies that hold an eligibility certificate for one of the tax credits available in resource
regions, namely the tax credit for processing activities in resource regions, the tax credit for Gaspésie and Certain Maritime
Regions of Québec, and the tax credit for the Aluminum Valley. It explains how to complete Investissement Québec's annual
application forms for eligibility 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 stipulated deadline.


PROCEDURE FOR OBTAINING CERTIFICATES

The duly completed forms must be sent to Investissement Québec after the end of the fiscal year during which the calendar
year for which the corporation is claiming a credit ends. For instance, if the fiscal year ends on March 31 of each year, you
must file your annual applications regarding calendar year 2007 no earlier than April 1, 2008.


To make sure you obtain your tax credit, you must file your annual applications for eligibility certificates 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
applications 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 certificates, but only
on exceptional occasions.

If you file your annual applications 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 and complete by Investissement Québec, the annual application for an eligibility certificate must be duly
completed, signed and accompanied by all the documents required to issue the certificates.


To speed up processing of your applications, we strongly recommend that you also send the completed forms by email to the
address shown at the end of this document. Only complete applications will be processed (information and attachments).

INFORMATION ABOUT COMPLETING THE FORMS

Annual Application for an Eligibility Certificate—Recognized Business

A single application must be submitted for all eligible activities carried out by the company during the calendar year covered
by the application.

           1. Section "Refundable tax credits concerned"

Please check the tax credit you are claiming. For more information on the applicable credit rate, please refer to the detailed
fact sheet available on our website.
           2. Section "Company identification"

Provide all information facilitating identification of the company applying for the eligibility certificate. The information in this
section will automatically be incorporated in the same section of the annual application regarding the employees.

           3. Section "Calendar year of eligibility and fiscal year covered by this application"

Indicate the calendar year covered by the application, and the fiscal year for which the credit is claimed. In this respect, the
company may claim the tax credit on its income tax return for the fiscal period that includes December 31 of the calendar
year covered by the application.

           6. Section "Company establishments located in Québec"

Indicate the addresses of all of the company’s establishments located in Québec.

           7. Section "Activities of the company"

Please detail the activities carried out by the company in each of its establishments located in Québec for the calendar year
covered by the application. The description must be as accurate as possible regarding activities that are eligible for the
credits for resource regions. Note that installation activities incidental to the manufacturing or processing activities carried out
by a corporation or a corporation associated with it have been specifically excluded for the purposes of these credits since
March 23, 2006, or December 31, 2007, for corporations covered by transition rules.

Indicate each of the raw materials or components used to process or make the various products. The percentage indicated
for each raw material or component must correspond to the ratio of volume of raw material or component used for
processing or making the products.




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     February 2011
           8. Section "Reorganization or acquisition of control"

If, in the course of the calendar year covered by the application, the company underwent a corporate reorganization such as
a merger or liquidation, or if changes occurred in its share ownership, you must indicate the nature of those changes.

Similarly, if the company disposed of part of its assets or acquired assets from another entity resulting in an increase or
decrease in the company’s activities, you must also explain these purchases or sales.

           9. Section "Research and development activities"

Indicate if the company carried out any research and development activities during the year. If so, please enclose a copy of
the report prepared for Canada Revenue Agency.

           10. Section "Declaration of the authorized company representative"

By signing the annual application for an eligibility certificate for a certified business, the representative certifies that the
information provided in the application is accurate and complete.

Annual Application for an Eligibility Certificate for the base Calendar Year—Employees

This application must be completed for the base calendar year. The certificate issued for the base calendar year may be
used for the company’s entire eligibility period, except in certain specific cases. In this regard, Investissement Québec will
advise the company if it needs to fill out a new application form.

Similarly, a single application form must be completed for all the employees of the company whether or not the company
is eligible for more than one tax credit available in resource regions.

The following comments apply equally to the application for an eligibility certificate for the calendar year of eligibility and to
the application for an eligibility certificate for the base calendar year.

           1. Section "Refundable tax credit(s) concerned"
           2. Section "Company identification"
           3. Section "Calendar year of eligibility and fiscal year covered by this application"

The information in these three sections must be incorporated in the application.

           4. Section "Information about employees"

This information must cover all of the company’s employees in each of the company’s establishments in Québec. For
each of these establishments, the number of employees must include all of 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
company’s employ for the entire year or for a shorter period. The same applies to the number of hours worked, which must
include all hours worked: regular hours, overtime, vacations and statutory holidays.

The information relating to the 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 of the calendar year
covered.

           5. Section "Documents to enclose with the application"

You must submit, with the application, a copy of the company’s financial statements for the fiscal year covered. The financial
statements may be in draft form provided that you submit a copy of the financial statements adopted by the company as
soon as they are available.

The organization chart should include each of the positions in the company and allow identification of the hierarchy for each
of them.

In addition, you must provide a copy of the Summary of Source Deductions and Employer Contributions for the calendar year
of eligibility and the base calendar year, if you have not already done so.

Lastly, concerning the power of attorney, you can refer to the model available on our website, at:
http://www.investquebec.com/documents/en/formulaires/Procuration_en.doc

           6. Section "Declaration of the authorized company representative"

See section 8 above.

Appendix A

Please 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 company 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.



     4.10.27A (11-02)                             Send to Investissement Québec                                 Page 2 of 12
     February 2011
   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 company 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
company. Accordingly, if the company 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 company at the beginning of the calendar year.

Once the employment relation with the company is severed, the employee is no longer certified even if amounts are paid to
him after his departure (such as vacation pay).

For instance, if an employee retires and his last day of work is December 4, 2005, the last period counted will be the one that
includes December 4, 2005. If amounts were paid to him before the end of 2005 and even in 2006, the employee cannot be
certified during these pay periods and may not be included as part of the application covering calendar year 2006.


   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, 2005 must be included in calendar year 2005, even if it is paid in January 2006.

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 2005, if the periods end on a Saturday, it is possible to have 53 pay periods for an employee who
worked the whole year.

An eligible income paid during a pay period that is not counted can contribute to increase the eligible payroll, but since this
question comes under the authority of Revenu Québec, it is preferable to consult an accountant or Revenu Québec on the
matter, if need be.

For instance, in the case mentioned in the third paragraph of section 10, Revenu Québec could assign the vacation pay
subsequently paid in 2005 or even in 2006 to a pay period ended before December 4, 2005.

           Exceptions

                 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.

                 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).

                 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.

                 d) Salary insurance

A period during which an employee receives salary insurance benefits paid by a third-party payer other than the company is
counted provided, once again, the period of absence is temporary.

                 e) No income

A pay period during which an employee is laid off temporarily without pay or is on unpaid leave is not counted.

   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.


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     February 2011
   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).

   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
company for the employee for the calendar year of eligibility or the base calendar year.

   Comments

In this column, provide any additional information that may help us process your annual application more quickly.

If 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:

              • Employee on call;
              • Temporary layoff with return expected;
              • Less than 75% of time dedicated to supervision, support or conducting of eligible activities for certain periods
              (if necessary, please provide detailed time sheets).

   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.

   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

Provide a job description, including the percentage of time devoted to each task, for each position to which the employees of
the company's 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.

DOCUMENTS REQUIRED TO CLAIM TAX CREDITS
An eligible 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, as well as a copy of the annual eligibility certificate regarding its employees.

SEND APPLICATION FORMS TO
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:
   Investissement Québec
   Direction principale des mesures fiscales
   1200, route de l’Église, bureau 500
   Québec (Québec) G1V 5A3
   Fax: 418 528-8480

   We strongly recommend that you send the documents:
  - by email, to the following address: mfquebec@invest-quebec.com; or

  - using the My Account online service, to the following address: https://moncompte.investquebec.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:



     4.10.27A (11-02)                            Send to Investissement Québec                                  Page 4 of 12
     February 2011
 Investissement Québec
 Direction principale des mesures fiscales
 413, rue Saint-Jacques, bureau 500
 Montréal (Québec) H2Y 1N9
 Fax: 514 864-7933
 We strongly recommend that you send the documents:
- by email, to the following address: mfmontreal@invest-quebec.com; or

- using the My Account online service, to the following address: https://moncompte.investquebec.com




   4.10.27A (11-02)                         Send to Investissement Québec                             Page 5 of 12
   February 2011
                                                                                                                Certified Business



                                 Annual Application for an Eligibility Certificate
                    Since September 1, 2004, Investissement Québec has charged 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/
           For Investissement Québec to begin reviewing the company's annual application for an eligibility
           certificate, your file must be complete. Fill in all the sections of the form and enclose all the
           requested documents.
Before completing this form, please read the instructions (see tab below). To speed processing of your application, you
must also send us your forms by email to the address indicated in that document or with the My Account online
service.
1. REFUNDABLE TAX CREDIT CONCERNED

   Processing Activities ont the                 Gaspésie ans certain Maritime regions                Aluminium Valley
   Resource Regions

2. IDENTIFICATION OF THE COMPANY
Company name


NEQ                                  IQ business number                    IQ file number                        Date of incorporation


Mailing address


Authorized company representative


Title                                                                                                 Telephone                       Extension


Email                                                                                                 Fax


3. CALENDAR YEAR OF ELIGIBILITY AND FISCAL YEAR COVERED BY THIS APPLICATION

Calendar year of eligibility:                                          Fiscal year from:                               to:

4. POSSIBLE ELECTION TO REMAIN UNDER THE OLD SYSTEM FOR CALENDAR YEAR 2010
Complete this section only if the calendar year of eligibility covered here is 2010. Otherwise, move on to the next section.

Does the company or a company with which it is associated plan to elect to remain under the old system for one of the tax credits
mentioned in section 1, for calendar year 2010?

        Yes            No

We remind you that, as of calendar year 2010, companies automatically became subject to the new systems. However, companies that wish
to remain under the old system for any of the three tax credits mentioned in section 1, must file an election to that effect with Revenu Québec.

5. CHOICE OF MEASURE
a) Has the company or a company with which it is associated previously claimed the investment tax credit for manufacturing and
processing equipment?

        Yes            No

If so, which one?

b) Will the company or a company with which it is associated claim the investment tax credit for manufacturing and processing
equipment for a taxation year including the calendar year covered by this application?

        Yes            No




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        February 2011
6. COMPANY ESTABLISHMENTS LOCATED IN QUÉBEC

Provide the addresses of all of the company’s establishments in Québec (attach a separate schedule if necessary).
Establishment No. 1:




Establishment No. 2:




Establishment No. 3:




Establishment No. 4:




7. ACTIVITIES OF THE COMPANY

For each establishment, identify and detail the various activities carried out by the company in Québec during the calendar year of
eligibility covered by this application, specifying the percentage and the nature of each raw material or component used in making
or processing the various products (use a schedule if necessary).

Example:
Establishment No. 1:      - Manufacturing windows from wood or pvc
                          Components used in making the products:
                          wood = 30%, PVC = 30%, glass = 35%, miscellaneous hardware: 5%
                          - Installation of windows
                          - Administration and commercialization


Establishment No. 1:




Establishment No. 2:




Establishment No. 3:




Establishment No. 4:




8. REORGANIZATION OR ACQUISITION OF CONTROL
                                                                                                                 Yes          No
Did the company 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:




                                                                                                                 Yes          No
Is the company associated with one or more other companies eligible for the tax credit(s)
available in the resource regions?
If so, which one(s)?




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       February 2011
9. RESEARCH AND DEVELOPMENT ACTIVITIES
                                                                                                                 Yes           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.

10. DECLARATION OF THE AUTHORIZED COMPANY REPRESENTATIVE
I, the undersigned, duly authorized representative of the company, declare that the information provided in this application and the
related documents is complete and accurate in every respect.
Furthermore, I authorize Investissement Québec to give the Minister of Finance of Québec, upon request, copies of any
information 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                                                Date




       4.10.27A (11-02)                                  Send to Investissement Québec                          Page 8 of 12
       February 2011
                                Annual Application for an Eligibility Certificate
                                for the Calendar Year of Eligibility—Employees
                  Since September 1, 2004, Investissement Québec has charged a fee for processing applications
                  to determine eligibility for the fiscal measures it administers. For more information, please visit
                  the following section of our website: http://www.investquebec.com/iq/fees/


           For Investissement Québec to begin reviewing the company's annual application for an eligibility
           certificate, your file must be complete. Fill in all the sections of the form and enclose all the
           requested documents.

           Before completing this form, please read the instructions (see tab below). To speed processing of
           your application, you must also send us your forms by email to the address indicated in that
           document or with the My Account online service

1. REFUNDABLE TAX CREDITS CONCERNED

    Processing Activities ont the              Gaspésie ans certain Maritime regions              Aluminium Valley
    Resource Regions

COMPANY IDENTIFICATION
Company name


NEQ                                   IQ business number                   IQ file number                     Date of incorporation


Mailing address


Authorized company representative


Title                                                                                             Telephone                      Extension


Email                                                                                             Fax


2. CALENDAR YEAR OF ELIGIBILITY AND FISCAL YEAR COVERED BY THIS APPLICATION
Calendar year of eligibility:                                  Fiscal year from:                              to:

3. INFORMATION ABOUT EMPLOYEES

Indicate the total number of company employees for each of the establishments located in Québec in the calendar year of
eligibility.

                                                                                             Total number
                    Address of establishment                    Total number of employees   of hours worked             Total payroll
1

2

3

4

                                                       Total               0                      0                          0

4. REORGANIZATION OR ACQUISITION OF CONTROL
Did the company undergo a corporate reorganization during the calendar year covered by this application (e.g. merger,
liquidation, change of control, purchase or sale of assets)?
        Yes                     No

If so, specify the nature of the changes:




        4.10.27A (11-02)
        February 2011                               Send to Investissement Québec                                    Page 9 of 12
5. RESEARCH AND DEVELOPMENT ACTIVITIES
                                                                                                                   Yes         No
Has the corporation conducted research and development activities during the calendar year
that is the object of the application?

If so, please supply a copy of the research and development report and refer to the "General Information" section to ensure you
fill out Appendix A correctly.

6. DOCUMENTS TO ENCLOSE WITH THE APPLICATION
— Copy of the company's non-consolidated financial statements for the fiscal year covered by this application;
— Organization chart showing the hierarchy of different typs of jobs;
— Power of attorney, duly signed, designating a mandatary to represent the corporation to Investissement Québec,
   if need be (to be provided only if you have not already provided it).
— Summary of Relevé 1 slips.

7. DECLARATION OF THE AUTHORIZED COMPANY REPRESENTATIVE
I, the undersigned, duly authorized representative of the company declare that the information supplied in this application,
including appendices A and B and related documents, is complete and accurate in all respects, and undertake to provide the
representative of Investissement Québec with any information required for processing this application.

Furthermore, I authorize Investissement Québec to give the Québec Minister of Finance, upon request, copies of any
information provided in this application for the purposes of evaluation and formulation of the government's fiscal policy.

Finally, I certify that the company has not modified the contents of this application, including appendices A and B.

     I authorize Investissement Québec to disclose the information provided about the number of employees.

      I do not authorize Investissement Québec to disclose the information provided about the number of employees.




Signature of authorized company representative                                                       Date




        4.10.27A (11-02)
        February 2011                              Send to Investissement Québec                               Page 10 of 12
     Taux applicable par période:   1-6 mois = 2 %    7-12 mois = 6 %     13-18 mois = 9 %




                                                     Appendix A—Annual Application for an Eligibility Certificate for the Calendar Year of Eligibility—Employees
                                                                                                      (Appendix A is an integral part of this application.)


                                     Before completing this appendix, please read the instructions (see tab below). To speed processing of your application, you must also send us your forms
                                     by email to the address indicated in that document or with the My Account online service


    Refundable tax credits concerned



                                     Company name                                                                                                                                         IQ file number                      NEQ


                                     Calendar year of eligibility                                              Fiscal year from from                                  to                                                      IQ business number


                                          (yyyy)                                                                                  (yyyy-mm-dd)                             (yyyy-mm-dd)


                                                                              Please complete fiscal year fields before completing the table.

                                                       Type of pay period (e.g. weekly, biweekly, semimonthly or monthly):



                                                        Position (Complete Appendix B for                                         Employment period during calendar                                            Total wages or Eligible wages or
            Employee name                  S.I.N.            each of these positions.)             Establishment (address)               year of eligibility                                                   salary for year      salary
                                                                                             Enter as follows:
            Enter as follows:                         Example:                               999, rue XXXXXXXXX, Suite 99, City        From:              To:         Total number of pay Number of eligible     Example:         Example:
     Last name(1 space)First name      999-999-999    Heavy machinery operator               (Québec) X9X 9X9                      (yyyy-mm-dd)      (yyyy-mm-dd)       periods worked      pay periods         $45,550.00       $35,550.00        Comments




4.10.27A (11-02)
February 2011                                                                                                        Send to Investissement Québec                                                                                                      Page 11 of 12
                      Appendix B—Annual Application for an Eligibility Certificate
                                 for the Calendar Year of Eligibility—Employees

                                         (Appendix B is an integral part of this application.)

 Before completing this appendix, please read the instructions (see tab below). Provide information for all employees
 (eligible or not) of the company's establishments located in eligible regions. To speed processing of your application,
you must send us your forms by email to the address indicated in that document or with the My Account online service


For more information, please consult our "Guidelines for task descriptions on eligibility certificate applications" on our
                                          website at the following address:
     http://www.investquebec.com/documents/en/publications/NouvellesLignesDirectrices_FiscalMeasures.pdf

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.

The job description includes all of the responsibilities and tasks performed by the employee for the company.


Company name                                                                                                      IQ file number


                                                                                                                  Calendar year of eligibility


Job title                                                                              Immediate superior


Incumbent(s)



                                                                                        Time dedicated to these
                               Responsibilities and tasks                                    activities (%)            Reserved for IQ




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.



            4.10.27A (11-02)
            February 2011                               Send to Investissement Québec                                    Page 12 of 12

				
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