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Marginal note:Power of court to impose fine

• 734 (1) Subject to subsection (2), a court that convicts a person, other than an organization, of an offence may fine the offender by making an order under section 734.1

  • (a) if the punishment for the offence does not include a minimum term of imprisonment, in addition to or in lieu of any other sanction that the court is authorized to impose; or

  • (b) if the punishment for the offence includes a minimum term of imprisonment, in addition to any other sanction that the court is required or authorized to impose.

• Marginal note:Offender’s ability to pay

  (2) Except when the punishment for an offence includes a minimum fine or a fine is imposed in lieu of a forfeiture order, a court may fine an offender under this section only if the court is satisfied that the offender is able to pay the fine or discharge it under section 736.

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• (5) The term of imprisonment referred to in subsection (4) is the lesser of

  • (a) the number of days that corresponds to a fraction, rounded down to the nearest whole number, of which

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    • (ii) the denominator is equal to eight times the provincial minimum hourly wage, at the time of default, in the province in which the fine was imposed, and

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• (8) This section and sections 734.1 to 734.8 and 736 apply to a fine imposed under any Act of Parliament, except that subsections (4) and (5) do not apply if the term of imprisonment in default of payment of the fine provided for in that Act or regulation is

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  • (b) specified, either as a minimum or a maximum.

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Marginal note:Minimum wage — rate

• 178.1 (1) Subject to subsection (2), the minimum hourly rate referred to in subsection 178(1) is $15.

• Marginal note:Annual adjustment

  (2) On April 1 of each year after the year in which this section comes into force, the minimum hourly rate is to be adjusted to the rate, rounded up to the nearest $0.05, that is equal to the product of

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• Marginal note:No adjustment

  (4) Despite subsection (2), the minimum hourly rate is not to be adjusted on April 1 of a given year if on that day the rate determined in accordance with that subsection is less than, as the case may be,

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247 The Act is amended by adding the following after section 178:

Marginal note:Logging tax deduction

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• (5) There may be deducted from the tax otherwise payable by a taxpayer under this Part for a taxation year an amount not exceeding the lesser of

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  • (b) where Division E.1 applies to the taxpayer for the year, the amount, if any, by which

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    • (ii) the taxpayer’s minimum amount for the year determined under section 127.51.

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• (9) In this section,

  apprenticeship expenditure

  apprenticeship expenditure  of a taxpayer for a taxation year in respect of an eligible apprentice is the lesser of

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  • (b) 10% of the eligible salary and wages payable by the taxpayer in the taxation year to the eligible apprentice in respect of the eligible apprentice’s employment, in the taxation year and on or after May 2, 2006, by the taxpayer in a business carried on in Canada by the taxpayer in the taxation year; (dépense d’apprentissage)

  eligible salary and wages

  eligible salary and wages payable by a taxpayer to an eligible apprentice means the amount, if any, that is the salary and wages payable by the taxpayer to the eligible apprentice in respect of the first 24 months of the apprenticeship (other than a qualified expenditure incurred by the taxpayer in a taxation year, remuneration that is based on profits, bonuses, amounts described in section 6 or 7, and amounts deemed to be incurred by subsection 78(4)); (traitement et salaire admissibles)

  investment tax credit

  investment tax credit  of a taxpayer at the end of a taxation year means the amount, if any, by which the total of

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  • (e.1) the total of all amounts each of which is the specified percentage of that part of a repayment made by the taxpayer in the year or in any of the 10 taxation years immediately preceding or the 3 taxation years immediately following the year that can reasonably be considered to be a repayment of government assistance, non-government assistance or a contract payment that reduced

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    • (vi) the amount of eligible salary and wages payable by the taxpayer to an eligible apprentice under paragraph (11.1)(c.4), to the extent that that reduction had the effect of reducing the amount of an apprenticeship expenditure of the taxpayer, and

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  qualified expenditure

  qualified expenditure  incurred by a taxpayer in a taxation year means

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  • (f) an expenditure (other than an expenditure that is salary or wages of an employee of the taxpayer) incurred by the taxpayer in respect of scientific research and experimental development to the extent that it is performed by another person or partnership at a time when the taxpayer and the person or partnership to which the expenditure is paid or payable do not deal with each other at arm’s length,

  specified percentage

  specified percentage  means

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  • (f.1) in respect of the repayment of government assistance, non-government assistance or a contract payment that reduced

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    • (ii) the amount of eligible salary and wages payable (by the taxpayer) to an eligible apprentice under paragraph (11.1)(c.4), 10%,

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• (11.1) For the purposes of the definition investment tax credit in subsection 127(9),

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  • (c.4) the amount of a taxpayer’s eligible salary and wages for a taxation year is deemed to be the amount of the taxpayer’s eligible salary and wages for the year otherwise determined less the amount of any government assistance or non-government assistance in respect of the eligible salary and wages for the year that, at the time of the filing of the taxpayer’s return of income for the year, the taxpayer has received, is entitled to receive or can reasonably be expected to receive; and

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• Marginal note:Special rule for eligible salary and wages — apprentices

  (11.4) For the purpose of the definition eligible salary and wages in subsection (9), the eligible salary and wages payable by a taxpayer in a taxation year to an eligible apprentice in respect of the eligible apprentice’s employment in the taxation year is, if the eligible apprentice is employed by any other taxpayer who is related to the taxpayer (including a partnership that has a member that is related to the taxpayer) in the calendar year that includes the end of the taxpayer’s taxation year, deemed to be nil unless the taxpayer is designated in prescribed form by all of those related taxpayers to be the only employer of the eligible apprentice for the purpose of the taxpayer applying that definition to the salary and wages payable by the taxpayer to the eligible apprentice in that taxation year, in which case

  • (a) the eligible salary and wages payable by the taxpayer in the taxation year to the eligible apprentice in respect of the eligible apprentice’s employment in the taxation year shall be the amount determined without reference to this subsection; and

  • (b) the eligible salary and wages payable to the eligible apprentice by each of the other related taxpayers in their respective taxation years that end in the calendar year is deemed to be nil.

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