ELIGIBILITY CRITERIA Eligible Corporations Your corporation may be eligible if it has an establishment in Québec and operates a business whose activities, carried out under an eligible contract, are part of the information technologies sector. In addition, your corporation must show that it is reasonable to consider that by carrying out the eligible contract, 150 jobs will be created within the 24 months following either December 31, 2008 or the date the activities covered by the contract begin to be carried out, whichever comes first, and that these jobs will be maintained. Eligible Contract A contract obtained by an eligible corporation to carry out the following activities: - development and supply of products and services relating to e-business;
- operation of e-business solutions;
- operation of a customer contact centre.
The contract must be concluded between December 31, 2004 and January 1, 2008.
Eligible Employees To be eligible, the employee must hold a full-time job and devote 75% of his time to undertaking, supervising or directly supporting activities carried out in the course of an eligible contract (except for administrative tasks). Eligible Wages The eligible wage corresponds tothe employment income generally calculated pursuant to the Québec Income Tax Act. It is the wage paid to an employee, up to an annual limit of $60 000. Specific Requirements To be entitled to the tax credit, your corporation must obtain an eligibility certificate from Investissement Québec. It must also abtain an annual eligibility certificate regarding its employees. | 
