Emploi Québec Employee Payroll Training Requirement
Québec employers are required to invest 1% of their total payroll in employee training.
Please be advised that all of CIFFA's education and training courses are eligible to be claimed against this 1% investment requirement. This has been confirmed to us by different staff of Emploi Québec, on many occasions. However, CIFFA is not and cannot register with Emploi Québec, as we are not a Québec-based company. Therefore, we do not have and cannot obtain an Emploi Québec registration number, and are not listed as an "accredited trainer".
However, there is in fact an allowance under Emploi Québec rules that permit Associations to conduct education and training for its Members, and allow these Members to in turn claim tuition/course fees and other education and training expenses against the 1% investment requirement. This is further collaborated by statements on Emploi Québec's own form that employers use to report education and training expenses, and in their Guide.
The full Guide can be found on the Emploi Québec web site:
http://www.emploiquebec.net/publications/FNFMO/guide_general_revise.pdf
Pay special attention to pages 20-21 and page 26. There are also several forms at the back of the Guide, that may prove useful to employers.
The current correct form to use when claiming your education and training expenses can be found on the Emploi Québec web site:
http://www.emploiquebec.net/publications/formulaires/EQ6298_2005.xls
CIFFA's education and training courses and expenses come under Part 2 "Moyens utilisés pour effectuer les dépenses de formation admissibles", third category "Autres moyens possible", third bullet point "Activités de formation offertes par une association (entité dont le but est d'assurer le perfectionnement des ses members)".
CIFFA has received reports from a few of our Members in Québec stating that some education and training "consultants" have told them that CIFFA's education and training courses are not eligible for deduction. This is NOT the case, and these consultants are not providing our Members with correct information. This has been confirmed by Emploi Québec, and they have ruled in CIFFA’s favour.
Further information can be found here, or by contacting your local Emploi Québec office directly:
http://emploiquebec.net/francais/entreprises/loiformation/index.htm
http://emploiquebec.net/anglais/enterprises/loiformation/index.htm
If you decide to contact Emploi Québec directly, ensure you tell them that you receive your education and training from an industry Association that you belong to and that the Association is not based in Québec. This will help Emploi Québec provide you with the most accurate answers to your questions.
Emploi Québec offers free seminars on the 1% training investment requirement. Dates and locations are shown on their web site:
http://www.emploiquebec.net/francais/regions/montreal/nouvelles/seminairesMTL2005.pdf