S-34 - Act respecting fiscal incentives to industrial development

Full text
1. In this Act and in the regulations, unless the context indicates otherwise, taxation year and mineral resource have the meaning assigned by sections 1, and 5 to 7, as the case may be, of the Taxation Act (chapter I-3), related corporation has the meaning assigned by sections 17 to 21 of that Act and
production operations means all the operations involved in the assembling, processing or conditioning of goods, resulting in other goods different in nature or characteristics from the former, or the reconditioning or repair of moveable property by its owner, and includes the operations of a business engaged in farming, logging, the extraction or treatment of mineral resources, or fisheries, but does not include construction, meal preparation, or any other prescribed operation;
allowable expenditure has the meaning given in section 13;
manufacturing business means a business in which the production factors involved in a prescribed manufacturing or processing operation are grouped and coordinated;
fund means the industrial incentives fund created by this Act;
allowable investment has the meaning given in section 21;
prescribed , in the case of a form or of information to be furnished on a form, means prescribed by the Minister of Industry, Trade, Science and Technology; in any other case, it means prescribed by regulation;
regulation means any regulation made under this Act by the Government;
Zone I or Zone II means that part of the territory of Québec prescribed as Zone I or Zone II, as the case may be.
1977, c. 59, s. 1; 1977, c. 5, s. 14; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1988, c. 41, s. 89; 1994, c. 16, s. 51; 1997, c. 3, s. 111.
1. In this Act and in the regulations, unless the context indicates otherwise, taxation year , corporation and mineral resource have the same meaning as in sections 1, and 5 to 7, as the case may be, of the Taxation Act (chapter I-3), related corporation has the same meaning as in sections 17 to 21 of the said Act, and
production operations means all the operations involved in the assembling, processing or conditioning of goods, resulting in other goods different in nature or characteristics from the former, or the reconditioning or repair of moveable property by its owner, and includes the operations of a business engaged in farming, logging, the extraction or treatment of mineral resources, or fisheries, but does not include construction, meal preparation, or any other prescribed operation;
allowable expenditure has the meaning given in section 13;
manufacturing business means a business in which the production factors involved in a prescribed manufacturing or processing operation are grouped and coordinated;
fund means the industrial incentives fund created by this Act;
allowable investment has the meaning given in section 21;
prescribed , in the case of a form or of information to be furnished on a form, means prescribed by the Minister of Industry, Trade, Science and Technology; in any other case, it means prescribed by regulation;
regulation means any regulation made under this Act by the Government;
Zone I or Zone II means that part of the territory of Québec prescribed as Zone I or Zone II, as the case may be.
1977, c. 59, s. 1; 1977, c. 5, s. 14; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1988, c. 41, s. 89; 1994, c. 16, s. 51.
1. In this Act and in the regulations, unless the context indicates otherwise, taxation year , corporation and mineral resource have the same meaning as in sections 1, and 5 to 7, as the case may be, of the Taxation Act (chapter I-3), related corporation has the same meaning as in sections 17 to 21 of the said Act, and
production operations means all the operations involved in the assembling, processing or conditioning of goods, resulting in other goods different in nature or characteristics from the former, or the reconditioning or repair of moveable property by its owner, and includes the operations of a business engaged in farming, logging, the extraction or treatment of mineral resources, or fisheries, but does not include construction, meal preparation, or any other prescribed operation;
allowable expenditure has the meaning given in section 13;
manufacturing business means a business in which the production factors involved in a prescribed manufacturing or processing operation are grouped and coordinated;
fund means the industrial incentives fund created by this Act;
allowable investment has the meaning given in section 21;
prescribed , in the case of a form or of information to be furnished on a form, means prescribed by the Minister of Industry, Trade and Technology; in any other case, it means prescribed by regulation;
regulation means any regulation made under this Act by the Government;
Zone I or Zone II means that part of the territory of Québec prescribed as Zone I or Zone II, as the case may be.
1977, c. 59, s. 1; 1977, c. 5, s. 14; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1988, c. 41, s. 89.
1. In this Act and in the regulations, unless the context indicates otherwise, taxation year , corporation and mineral resource have the same meaning as in sections 1, and 5 to 7, as the case may be, of the Taxation Act (chapter I-3), related corporation has the same meaning as in sections 17 to 21 of the said Act, and
production operations means all the operations involved in the assembling, processing or conditioning of goods, resulting in other goods different in nature or characteristics from the former, or the reconditioning or repair of moveable property by its owner, and includes the operations of a business engaged in farming, logging, the extraction or treatment of mineral resources, or fisheries, but does not include construction, meal preparation, or any other prescribed operation;
allowable expenditure has the meaning given in section 13;
manufacturing business means a business in which the production factors involved in a prescribed manufacturing or processing operation are grouped and coordinated;
fund means the industrial incentives fund created by this Act;
allowable investment has the meaning given in section 21;
prescribed , in the case of a form or of information to be furnished on a form, means prescribed by the Minister of Industry and Commerce; in any other case, it means prescribed by regulation;
regulation means any regulation made under this Act by the Government;
Zone I or Zone II means that part of the territory of Québec prescribed as Zone I or Zone II, as the case may be.
1977, c. 59, s. 1; 1977, c. 5, s. 14; 1979, c. 77, s. 27; 1984, c. 36, s. 44.
1. In this act and in the regulations, unless the context indicates otherwise, taxation year , corporation and mineral resource have the same meaning as in sections 1, and 5 to 7, as the case may be, of the Taxation Act (chapter I-3), related corporation has the same meaning as in sections 17 to 21 of the said act, and
production operations means all the operations involved in the assembling, processing or conditioning of goods, resulting in other goods different in nature or characteristics from the former, or the reconditioning or repair of moveable property by its owner, and includes the operations of a business engaged in farming, logging, the extraction or treatment of mineral resources, or fisheries, but does not include construction, meal preparation, or any other prescribed operation;
allowable expenditure has the meaning given in section 13;
manufacturing business means a business in which the production factors involved in a prescribed manufacturing or processing operation are grouped and co-ordinated;
fund means the industrial incentives fund created by this act;
allowable investment has the meaning given in section 21;
prescribed , in the case of a form or of information to be furnished on a form, means prescribed by the Minister of Industry, Commerce and Tourism; in any other case, it means prescribed by regulation;
regulation means any regulation made under this act by the Government;
Zone I or Zone II means that part of the territory of Québec prescribed as Zone I or Zone II, as the case may be.
1977, c. 59, s. 1; 1977, c. 5, s. 14; 1979, c. 77, s. 27.
1. In this act and in the regulations, unless the context indicates otherwise, taxation year , corporation and mineral resource have the same meaning as in sections 1, and 5 to 7, as the case may be, of the Taxation Act (chapter I-3), related corporation has the same meaning as in sections 17 to 21 of the said act, and
production operations means all the operations involved in the assembling, processing or conditioning of goods, resulting in other goods different in nature or characteristics from the former, or the reconditioning or repair of moveable property by its owner, and includes the operations of a business engaged in farming, logging, the extraction or treatment of mineral resources, or fisheries, but does not include construction, meal preparation, or any other prescribed operation;
allowable expenditure has the meaning given in section 13;
manufacturing business means a business in which the production factors involved in a prescribed manufacturing or processing operation are grouped and co-ordinated;
fund means the industrial incentives fund created by this act;
allowable investment has the meaning given in section 21;
prescribed , in the case of a form or of information to be furnished on a form, means prescribed by the Minister of Industry and Commerce; in any other case, it means prescribed by regulation;
regulation means any regulation made under this act by the Gouvernement;
Zone I or Zone II means that part of the territory of Québec prescribed as Zone I or Zone II, as the case may be.
1977, c. 59, s. 1; 1977, c. 5, s. 14.