S.L. 123.84 · Tax Credits (Owners And Operators Of (S.L. 123.84)
S.L. 123.84 Art. 11Certification of additional employees.
(1) An eligible operator whose project is approved under these rules shall prepare and deliver to the Corporation such information about its employees as is necessary to enable the Corporation to determine the number of additional employees and their replacements, including -
(a) the number of individuals who were in the employment of the company before the commencement of its project and the number and particulars and date of employment of individuals who are employed by it as full time employees during the project period;
(b) such further information and details as the Corporation may consider relevant.
(2) The statement shall be prepared in respect at such intervals as the Corporation may require.
(3) When the Corporation is satisfied that an eligible operator has employed an individual that qualifies as an additional employee in accordance with the provisions of rule 10, and that it has obtained all the information that it has considered relevant about the employees of that company, it shall issue a certificate to that effect: provided that such certificate shall be without prejudice to rule 10(3).
(4) Where the approved project of the operator in question refers to a warehouse in respect of which the Corporation has approved a project carried out by an eligible owner, the Corporation shall deliver a copy of the certificate to the owner.