The value of the benefit from an amount paid by an employer to acquire, for the benefit of an employee, a share or a fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction, the Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l’emploi, after December 31, 2012, will no longer be subject to Québec Pension Plan (QPP) contributions, the contribution to the health services fund, the contribution to the financing of the Commission des normes du travail (CNT), the contribution to the Workforce Skills Development and Recognition Fund (WSDRF) and compensation tax.

Furthermore, this benefit constitutes a benefit in kind that is not subject to Québec parental insurance plan (QPIP) premiums.