S.L. 123.83 Art. 10Employment condition.

(1) Subject to the other provisions of this rule, the employment condition referred to in rule 3(1) will be satisfied if the company has employed at least one additional employee.

(2) Subject to sub-rule (3), an individual shall be deemed to be an additional employee if all the following conditions are met:

(a) he is employed during the project period or during a period of three years from its termination;

(b) he is employed under an indefinite contract or for a period of not less than three years;

(c) his duties are solely and directly related to back office operations of the employer;

(d) his employment represents a net increase in the number of full time employees of the employer;

(e) his employment is certified by the Corporation in accordance with rule 11 as an employment of an additional employee.

(3) When an employee of a company who has been taken into account in calculating the tax credit does not remain in the employment of that company, for any reason whatsoever, for a period of at least three years, and is not validly replaced as provided in sub-rule (4), he shall be deemed to have never been an additional employee and the provisions of rule 13 shall apply.

(4) An employee shall be deemed to have been validly replaced if:

(a) within three months from the date of the termination of his employment the employer employs another individual in his place; and

(b) the employment of the replacement employee satisfies the conditions of sub-rule (2), except that the fact that it is a replacement shall not, of itself, be deemed to be a breach of the condition of paragraph (d) thereof; and

(c) the aggregate of the periods of employment of the original employee and of his replacement or replacements is not less than thirty-six months.

(5) A replacement employee may be validly replaced in the same manner, and the period of his employment shall also be taken into account for the purpose of sub-rule (4)(c).

(6) In calculating the number of additional employees, an employee and his replacement or replacements shall count as one additional employee.