I-3, r. 1 - Regulation respecting the Taxation Act

Section 101r2 Disposition versions

2012-09-01

101R2. For the purposes of section 101 of the Act, the assistance referred to therein does not include

(a)  a deduction granted under the Act to promote industrial development by means of fiscal advantages (chapter D-9) or under the Act respecting fiscal incentives to industrial development (chapter S-34), as those Acts read before they were repealed;

(b)  an amount deducted under sections 360 and 361 of the Act;

(c)  an amount paid under the Act to promote scientific research and development (R.S.C. 1970, c. I-10), or an amount paid before 20 December 1984 under the Act respecting assistance for regional industrial development (S.Q. 1968, c. 27) or a plan equivalent to that instituted by that Act and considered to be equivalent under it;

(d)  an amount received as a grant under a program referred to in section 313.1R1;

(e)  an amount described in paragraph b of section 225 of the Act; or

(f)  an amount referred to in paragraph g or i of section 488R1.

s. 101R1; O.C. 1981-80, s. 101R1; R.R.Q., 1981, c. I-3, r. 1, s. 101R1; O.C. 544-86, s. 4; O.C. 140-90, s. 3; O.C. 1232-91, s. 2; O.C. 1539-93, s. 4; O.C. 523-96, s. 5; O.C. 1707-97, s. 14; O.C. 1466-98, s. 18; O.C. 134-2009, s. 1.