Regional Development Incentives Regulations, 1974 (C.R.C., c. 1388)

9 (1) Subject to subsection (2), in determining the amount of a development incentive that has been authorized under these Regulations, the Minister shall take into account

• (a) the number of jobs created, or

• (b) the wages and salaries determined by him to have been paid by the applicant with respect to the employment of persons in or based on the facility,

averaged over the second and third years after the date on which the facility is brought into commercial production and adjusted to take into account such circumstances as he determines to be appropriate.

(2) In determining the amount of a development incentive, the Minister shall not take into account

• (a) any wages or salaries that, in his opinion, are excessive for the purposes of this section; or

• (b) any amounts that increase the number of jobs or the total wage and salary bill of the applicant to an amount that is in excess of 125 per cent of the amount specified by the Minister for the number of jobs or the wage and salary bill in the authorization of the development incentive unless the creation of such jobs or the expenditure of such amounts was given approval by the Minister prior to the undertaking of the proposed plan or change thereto.