Words and Phrases - "contract"

In the construction industry, a year of apprenticeship means 2,000 hours of work which might not necessarily be reached within a 12-month period. CRA stated:

[T]he term "year" in the phrase "first two years" should be interpreted in light of the concept of year in the Interpretation Act and means any 12 month period. Therefore, an industry-specific number of hours does not constitute a year for the purposes of the definition of eligible apprentice in subsection 127(9) such that the period of time an individual is an eligible apprentice cannot exceed two 12-month periods of their apprenticeship contract.

At the Commission de la Construction du Québec level, when an apprentice obtains a certificate of competence, the apprentice does not sign a contract. Does this preclude satisfying the eligible apprentice definition? CRA stated:

[A]n apprenticeship contract can be an individual contract between the apprentice and the employer or a collective contract in which the terms and conditions of employment for the entire industry are detailed and which binds the apprentice and the employer. …

[T]he issuance of the first certificate of competence is an indicator that an apprentice is eligible.