I-3 - Taxation Act

Section 1029.8.36.90.3 Disposition versions

2012-05-09

1029.8.36.90.3. (Repealed).

2001, c. 51, s. 186; 2012, c. 8, s. 228.

2006-03-01

1029.8.36.90.3. A qualified corporation may be deemed to have paid an amount to the Minister under the first paragraph of section 1029.8.36.90 for a particular taxation year in relation to a qualified investment fund of the qualified corporation in respect of its qualified start-up expenditure in respect of the fund for the particular year or, as the case may be, for a taxation year preceding the particular year, only if it encloses with the fiscal return it is required to file for the particular year under section 1000

(a)  a copy of the valid certificate issued to the qualified corporation by the Minister of Finance for the particular year in respect of the fund;

(b)  a copy of the valid certificate issued to the qualified corporation for the particular year or, as the case may be, for that preceding taxation year, in respect of that expenditure, that is referred to in the definition of “qualified start-up expenditure” in the first paragraph of section 1029.8.36.89; and

(c)  where the corporation is a member of an associated group at the end of the particular year, the agreement referred to in section 1029.8.36.90.2, in prescribed form.

2001, c. 51, s. 186.