A corporation wanting to benefit from the development of e-business tax credit program must fill an eligibility application on an annual basis when it files its income tax return with Revenu Québec. That document must contain a detailed definition of the tasks accomplished by an employee. The tasks must be described in percentage as precise as possible because the eligibility of an employee depends on it. Furthermore, two individuals sharing the same office and doing the same tasks cannot be in the same application if the descriptions of their time given over are not identical. The corporation thus has the responsibility to supply various types of evidence being either in a paper format or an electronic format.

Among the possible evidence documents, a time sheet is a prime option because it permits to gather much useful information. It’s important to specify that insufficient supporting evidence can lead to the partial (for some employees) or complete rejection of the attestation of eligibility application. Therefore, the time sheet must be filled in carefully. For example, the name of the client only is not accepted as supporting evidence. According to Investissement Québec, a time sheet must minimally include the following elements:

• The number of daily hours worked by an employee;
• The name of the client associated with a particular task;
• The name or the number of the mandate, project, production or contract to which an employee was assigned;
• A brief description and a breakdown of the hours for each task done by the employee.

Nevertheless, the quantity of details for each document may vary from a corporation to another because it depends on factors such as size, nature, and scale of the achieved activities. For that reason, Investissement Québec, in certain cases, accepts reasonable estimations if they are supported by convincing documentation. However, the slightest difference between the estimate times and those calculated by Investissement Québec can lead to the refusal of the proposed data.

Finally, when you attach a proof of an eligibility application, you must be sure that it is adequately detailed because its precision is the key of your application’s acceptation.