Original Text in French

ORIGINAL TEXT IN FRENCH

APPLICATION TO PARTICIPATE IN THE REFUNDABLE TAX CREDIT PROGRAM FOR IFCS

(For a corporation that operated an IFC on March 30, 2010) MFQ [DEMcert-AppCFI-F] 2003V1 2 General information

PROCEDURE FOR PARTICIPATING IN THE REFUNDABLE TAX CREDIT PROGRAM

A corporation that operated an IFC on March 30, 2010 and wishes to benefit from the refundable tax credit program for IFCs must first obtain a qualification certificate from the Minister of Finance for the IFC it operates, on the one hand, and for the eligible employees who work there, on the other. To do so:

 complete the official French version of this form;

o If all the stipulated conditions are satisfied, the corporation will receive, for its IFC and its eligible employees who hold a certificate issued under the former IFC program, new qualification certificates for the refundable tax credit program for IFCs.

o moreover, a corporation wishing to apply for a qualification certificate in respect of an employee who does not hold a certificate issued under the former IFC program must, as appropriate, complete either of the official French version of the following forms:

. Application for Local Employee Qualification Certificate - Refundable Tax Credit for IFCs

. Application for Foreign Specialist Qualification Certificate - Refundable Tax Credit for IFCs

These forms can be downloaded at the following address: www.finances.gouv.qc.ca/inst-cfi-en.asp.

 attach the resolution of the board of directors required in section 5 of the form;

 enclose a single cheque payable to the Minister of Finance of Québec for the total amount of fees payable, i.e.:

o Fees for the application to participate in the refundable tax credit program (new IFC certificate);

o Fees for certification applications sent regarding local employees or foreign specialists.

The fees applicable to these applications can be found in the fee schedule available at the following address: www.finances.gouv.qc.ca/inst-cfi-en.asp.

The application form and the required documents mentioned above must be transmitted to the Ministère des Finances in duplicate (original and photocopy).

For more information on the application to participate in the Refundable Tax Credit Program for IFCs, contact the advisor responsible for your file or direct your inquiry to:

Ministère des Finances du Québec Gestion des mesures relatives aux CFI 8, rue Cook, 4e étage Québec (Québec) G1R 0A4 Telephone : 418 646-7545 Fax : 418 646-5744 Email : [email protected] Website : www.finances.gouv.qc.ca/inst-cfi-en.asp REFUNDABLE TAX CREDIT PROGRAM FOR IFCS (August 2011) 1 de 4 Refundable Tax Credit Program for IFCs

Application to Participate

Note to the reader

Only a corporation operating an IFC on March 30, 2010 and wishing to migrate to the new refundable tax credit program can use this form. The information you provide on this form is collected by the Ministère des Finances du Québec (MFQ) and is used to verify the eligibility of your activities for the Refundable Tax Credit Program for IFCs. Accordingly, the requested information must be provided and failure to do so may cause your application to be denied. This information is considered confidential and can only be sent to third parties with the consent of the person who provided it, as stipulated in the Act respecting access to documents held by public bodies and the protection of personal information (R.S.Q., c. A-2.1). Only authorized staff of the MFQ has access to the information provided. However, some information, if necessary for the enforcement of tax legislation, may be disclosed to Revenu Québec, without the consent of the person who provided it. The information provided may also be used by the MFQ for research, assessment, study, investigation, statistical or cost forecasting purposes or in the course of a survey. The applicant corporation must notify the MFQ in writing, as soon as possible, of any significant change in the information provided. Such notification must be sent to: Ministère des Finances du Québec, Gestion des mesures relatives aux CFI, 8 rue Cook, 4e étage, Québec (Québec) G1R 0A4.

1. General information on the IFC Name of the corporation operating the IFC

Address of the corporation operating the IFC

REFUNDABLE TAX CREDIT PROGRAM FOR IFCS (August 2011) 2 de 4 City Province Country Postal code Website

Name of the IFC ( Same name as the corporation. If different, fill in the box)

Address of the IFC ( Same address as the corporation. If different, complete the boxes)

City Province Postal code Website Montréal Québec

2. Current IFC certificate number 3. Effective date of the current IFC certificate

year/ month/ day

4. Eligibility conditions for participating in the new refundable tax credit program for IFCs

 The IFC is operated by a corporation1

 The corporation has a minimum of six eligible2 full-time3 employees at all times

5. Document required to process the application

 A resolution of the board of directors authorizing the head of the IFC to submit the application to participate in the refundable tax credit program for IFCs.

6. Full-time3 employees holding a valid certificate issued under the former IFC program for whom an application for a certificate is made for the purposes of the refundable tax credit program for IFCs

Employee’s name Employee’s certificate (local or foreign specialist) number

1 Partnerships are not eligible for this program. 2 For the purposes of this criterion, the expression “eligible employees” includes foreign specialists and employees other than foreign specialists who hold a qualification certificate issued by the MFQ. 3 The expression “full-time” means a minimum of 26 hours of work per week, for a stipulated minimum length of 40 weeks. REFUNDABLE TAX CREDIT PROGRAM FOR IFCS (August 2011) 3 de 4 If you need more space, append a document with the additional information and indicate the section number.

7. Signature of the head of the IFC4

I, the undersigned, declare, as head of the IFC that Name of the corporation operating the IFC wishes to participate in the refundable tax credit program for IFCs as of yyyy/mm/dd , year/ month/ day

4 Name of the responsible person designated under the resolution of the board of directors of the corporation that operates the IFC. REFUNDABLE TAX CREDIT PROGRAM FOR IFCS (August 2011) 4 de 4 and irrevocably waives the existing IFC program to start benefiting from the refundable tax credit program for IFCs as of the date stipulated on the certificate that will be issued for this purpose.5 I declare that all the information provided in support of this application for certification of the IFC and its eligible employees for the purposes of the refundable tax credit program is true and complete. Upon request, I shall provide the Ministère des Finances, Revenu Québec, or their representatives, with any document concerning this application or any matter relating to the constitution of the IFC and its operation. I understand that the new qualification certificates of the IFC and the employees will be issued by the Minister upon receipt of this form together with the required documents and a cheque payable to the ministre des Finances du Québec in payment of the fees associated with the issuance of the certificates. I also understand that under the provisions of the law regarding IFCs, the Minister may retroactively revoke any IFC or employee qualification certificate issued under false pretences or when justified by information or documents brought to his attention. Lastly, I undertake to advise, in writing and as soon as possible, the ministère des Finances du Québec, of any material change that may arise regarding the information provided6.

Signature of the head of the IFC Date

Name (print)

5 The date the new certificate takes effect can not precede the date the application to join the new refundable tax credit program for IFCs was received by the ministère des Finances. 6 The head of the IFC is required to inform the MFQ of any significant change in the affairs of the IFC, in particular: change of address or ownership, restructuring, the addition or loss of activities or personnel, how QIFTs are conducted, etc. REFUNDABLE TAX CREDIT PROGRAM FOR IFCS (August 2011) 5 de 4