I-3 - Taxation Act

Section 1029.8.0.0.1 Disposition versions

2019-06-19

1029.8.0.0.1. A taxpayer may be deemed to have paid to the Minister an amount on account of the taxpayer’s tax payable for a taxation year under section 1029.7 or 1029.8 in respect of an expenditure that is a portion of a consideration referred to in any of subparagraphs c, e, g and i of the first paragraph of that section, only if, within the time limit provided for in that paragraph that applies to the taxpayer for the year, the taxpayer files with the Minister the prescribed form referred to in the first paragraph of section 1029.6.0.1.2 and containing the following information:

(a)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph c or e of the first paragraph of section 1029.7 or 1029.8, as the case may be,

i.  the name of the person or partnership referred to in that subparagraph with whom the taxpayer or the partnership of which the taxpayer is a member has entered into the contract or particular contract, as the case may be, referred to in that subparagraph, the registration number assigned to that person or partnership in accordance with the Act respecting the Québec sales tax (chapter T-0.1) and, where that person is an individual, that person’s Social Insurance Number,

ii.  the total amount of the consideration provided for in the contract or particular contract, as the case may be, referred to in that subparagraph in respect of the scientific research and experimental development or the work relating to that scientific research and experimental development, as the case may be, referred to in that section, and

iii.  the amount of the portion of the consideration provided for in the contract or particular contract, as the case may be, referred to in that subparagraph that is paid in the year or, where the taxpayer is a member of a partnership, in the fiscal period of the partnership ending in the year, in respect of the scientific research and experimental development or the work relating to that scientific research and experimental development, as the case may be, referred to in that section;

(b)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph g of the first paragraph of section 1029.7 or 1029.8, as the case may be,

i.  the name of the other person or partnership referred to in that subparagraph with whom the person or partnership with whom a contract has been entered into by the taxpayer or the partnership of which the taxpayer is a member has entered into the particular contract referred to in that subparagraph, the registration number assigned to that other person or partnership in accordance with the Act respecting the Québec sales tax and, where that other person is an individual, that other person’s Social Insurance Number,

ii.  the total amount of the consideration provided for in the particular contract referred to in that subparagraph that is required to be paid to the other person or partnership and that relates to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken on behalf of the taxpayer or the partnership of which the taxpayer is a member under the contract referred to in that subparagraph that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to in that subparagraph, and

iii.  the amount of the portion of the consideration provided for in the particular contract referred to in that subparagraph that is paid in the year or, where the taxpayer is a member of a partnership, in the fiscal period of the partnership ending in the year, to the other person or partnership and that relates to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken on behalf of the taxpayer or the partnership of which the taxpayer is a member under the contract referred to in that subparagraph that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to in that subparagraph; and

(c)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph i of the first paragraph of section 1029.7 or 1029.8, as the case may be,

i.  the name of the other person or partnership referred to in that subparagraph with whom the person or partnership with whom a particular contract has been entered into by the taxpayer or the partnership of which the taxpayer is a member has entered into the other particular contract referred to in that subparagraph, the registration number assigned to that other person or partnership in accordance with the Act respecting the Québec sales tax and, where that other person is an individual, that other person’s Social Insurance Number,

ii.  the total amount of the consideration provided for in the other particular contract referred to in that subparagraph that is required to be paid to the other person or partnership and that relates to the work relating to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken under the particular contract referred to in that subparagraph that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to in that subparagraph, and

iii.  the amount of the portion of the consideration provided for in the other particular contract referred to in that subparagraph that is paid in the year or, where the taxpayer is a member of a partnership, in the fiscal period of the partnership ending in the year, to the other person or partnership and that relates to the work relating to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken under the particular contract referred to in that subparagraph that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to in that subparagraph.

In addition, where the first paragraph applies to a taxpayer in respect of an expenditure that is a portion of a consideration referred to in any of subparagraphs c, e, g and i of the first paragraph of section 1029.7 or 1029.8 and that is an indemnity referred to in the second paragraph of section 1029.8.0.0.2 and attributable to that portion of consideration, it is to be read as if “person’s Social Insurance Number” was replaced by “person’s date of birth” in any of the following provisions:

(a)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph c or e of the first paragraph of section 1029.7 or 1029.8, as the case may be, subparagraph i of subparagraph a of the first paragraph;

(b)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph g of the first paragraph of section 1029.7 or 1029.8, as the case may be, subparagraph i of subparagraph b of the first paragraph; or

(c)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph i of the first paragraph of section 1029.7 or 1029.8, as the case may be, subparagraph i of subparagraph c of the first paragraph.

1995, c. 63, s. 127; 1997, c. 3, s. 71; 1997, c. 14, s. 191; 1997, c. 31, s. 101; 1999, c. 83, s. 170; 2002, c. 9, s. 48; 2007, c. 12, s. 114; 2012, c. 8, s. 185; 2015, c. 36, s. 82; 2019, c. 14, s. 305.

2015-12-04

1029.8.0.0.1. A taxpayer may be deemed to have paid to the Minister an amount on account of the taxpayer’s tax payable for a taxation year under section 1029.7 or 1029.8 in respect of an expenditure that is a portion of a consideration referred to in any of subparagraphs c, e, g and i of the first paragraph of that section, only if the taxpayer files with the Minister a return, in the prescribed form referred to in the first paragraph of section 1029.6.0.1.2 and within the time limit provided for in that paragraph that applies to the taxpayer for the year, containing the following information:

(a)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph c or e of the first paragraph of section 1029.7 or 1029.8, as the case may be,

i.  the name of the person or partnership referred to in that subparagraph with whom the taxpayer or the partnership of which the taxpayer is a member has entered into the contract or particular contract, as the case may be, referred to in that subparagraph, the registration number assigned to that person or partnership in accordance with the Act respecting the Québec sales tax (chapter T-0.1) and, where that person is an individual, that person’s Social Insurance Number,

ii.  the total amount of the consideration provided for in the contract or particular contract, as the case may be, referred to in that subparagraph in respect of the scientific research and experimental development or the work relating to that scientific research and experimental development, as the case may be, referred to in that section, and

iii.  the amount of the portion of the consideration provided for in the contract or particular contract, as the case may be, referred to in that subparagraph that is paid in the year or, where the taxpayer is a member of a partnership, in the fiscal period of the partnership ending in the year, in respect of the scientific research and experimental development or the work relating to that scientific research and experimental development, as the case may be, referred to in that section;

(b)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph g of the first paragraph of section 1029.7 or 1029.8, as the case may be,

i.  the name of the other person or partnership referred to in that subparagraph with whom the person or partnership with whom a contract has been entered into by the taxpayer or the partnership of which the taxpayer is a member has entered into the particular contract referred to in that subparagraph, the registration number assigned to that other person or partnership in accordance with the Act respecting the Québec sales tax and, where that other person is an individual, that other person’s Social Insurance Number,

ii.  the total amount of the consideration provided for in the particular contract referred to in that subparagraph that is required to be paid to the other person or partnership and that relates to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken on behalf of the taxpayer or the partnership of which the taxpayer is a member under the contract referred to in that subparagraph that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to in that subparagraph, and

iii.  the amount of the portion of the consideration provided for in the particular contract referred to in that subparagraph that is paid in the year or, where the taxpayer is a member of a partnership, in the fiscal period of the partnership ending in the year, to the other person or partnership and that relates to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken on behalf of the taxpayer or the partnership of which the taxpayer is a member under the contract referred to in that subparagraph that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to in that subparagraph; and

(c)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph i of the first paragraph of section 1029.7 or 1029.8, as the case may be,

i.  the name of the other person or partnership referred to in that subparagraph with whom the person or partnership with whom a particular contract has been entered into by the taxpayer or the partnership of which the taxpayer is a member has entered into the other particular contract referred to in that subparagraph, the registration number assigned to that other person or partnership in accordance with the Act respecting the Québec sales tax and, where that other person is an individual, that other person’s Social Insurance Number,

ii.  the total amount of the consideration provided for in the other particular contract referred to in that subparagraph that is required to be paid to the other person or partnership and that relates to the work relating to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken under the particular contract referred to in that subparagraph that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to in that subparagraph, and

iii.  the amount of the portion of the consideration provided for in the other particular contract referred to in that subparagraph that is paid in the year or, where the taxpayer is a member of a partnership, in the fiscal period of the partnership ending in the year, to the other person or partnership and that relates to the work relating to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken under the particular contract referred to in that subparagraph that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to in that subparagraph.

In addition, where the first paragraph applies to a taxpayer in respect of an expenditure that is a portion of a consideration referred to in any of subparagraphs c, e, g and i of the first paragraph of section 1029.7 or 1029.8 and that is an indemnity referred to in the second paragraph of section 1029.8.0.0.2 and attributable to that portion of consideration, it is to be read as if “person’s Social Insurance Number” was replaced by “person’s date of birth” in any of the following provisions:

(a)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph c or e of the first paragraph of section 1029.7 or 1029.8, as the case may be, subparagraph i of subparagraph a of the first paragraph;

(b)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph g of the first paragraph of section 1029.7 or 1029.8, as the case may be, subparagraph i of subparagraph b of the first paragraph; or

(c)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph i of the first paragraph of section 1029.7 or 1029.8, as the case may be, subparagraph i of subparagraph c of the first paragraph.

1995, c. 63, s. 127; 1997, c. 3, s. 71; 1997, c. 14, s. 191; 1997, c. 31, s. 101; 1999, c. 83, s. 170; 2002, c. 9, s. 48; 2007, c. 12, s. 114; 2012, c. 8, s. 185; 2015, c. 36, s. 82.

2012-05-09

1029.8.0.0.1. A taxpayer shall not be deemed to have paid to the Minister an amount on account of the taxpayer’s tax payable for a taxation year under section 1029.7 or 1029.8 in respect of an expenditure that is a portion of a consideration referred to in subparagraph c, e, g or i of the first paragraph of that section, unless the taxpayer files with the Minister, on or before the day that is 12 months after the taxpayer’s filing-due date for the year, a statement in prescribed form referred to in the first paragraph of section 1029.6.0.1.2 containing the following information:

(a)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph c or e of the first paragraph of section 1029.7 or 1029.8, as the case may be,

i.  the name of the person or partnership referred to in that subparagraph with whom the taxpayer or the partnership of which the taxpayer is a member has entered into the contract or particular contract, as the case may be, referred to in that subparagraph, the registration number assigned to that person or partnership in accordance with the Act respecting the Québec sales tax (chapter T-0.1) and, where that person is an individual, that person’s Social Insurance Number,

ii.  the total amount of the consideration provided for in the contract or particular contract, as the case may be, referred to in that subparagraph in respect of the scientific research and experimental development or the work relating to that scientific research and experimental development, as the case may be, referred to in that section, and

iii.  the amount of the portion of the consideration provided for in the contract or particular contract, as the case may be, referred to in that subparagraph that is paid in the year or, where the taxpayer is a member of a partnership, in the fiscal period of the partnership ending in the year, in respect of the scientific research and experimental development or the work relating to that scientific research and experimental development, as the case may be, referred to in that section;

(b)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph g of the first paragraph of section 1029.7 or 1029.8, as the case may be,

i.  the name of the other person or partnership referred to in that subparagraph with whom the person or partnership with whom a contract has been entered into by the taxpayer or the partnership of which the taxpayer is a member has entered into the particular contract referred to in that subparagraph, the registration number assigned to that other person or partnership in accordance with the Act respecting the Québec sales tax and, where that other person is an individual, that other person’s Social Insurance Number,

ii.  the total amount of the consideration provided for in the particular contract referred to in that subparagraph that is required to be paid to the other person or partnership and that relates to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken on behalf of the taxpayer or the partnership of which the taxpayer is a member under the contract referred to in that subparagraph that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to in that subparagraph, and

iii.  the amount of the portion of the consideration provided for in the particular contract referred to in that subparagraph that is paid in the year or, where the taxpayer is a member of a partnership, in the fiscal period of the partnership ending in the year, to the other person or partnership and that relates to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken on behalf of the taxpayer or the partnership of which the taxpayer is a member under the contract referred to in that subparagraph that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to in that subparagraph; and

(c)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph i of the first paragraph of section 1029.7 or 1029.8, as the case may be,

i.  the name of the other person or partnership referred to in that subparagraph with whom the person or partnership with whom a particular contract has been entered into by the taxpayer or the partnership of which the taxpayer is a member has entered into the other particular contract referred to in that subparagraph, the registration number assigned to that other person or partnership in accordance with the Act respecting the Québec sales tax and, where that other person is an individual, that other person’s Social Insurance Number,

ii.  the total amount of the consideration provided for in the other particular contract referred to in that subparagraph that is required to be paid to the other person or partnership and that relates to the work relating to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken under the particular contract referred to in that subparagraph that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to in that subparagraph, and

iii.  the amount of the portion of the consideration provided for in the other particular contract referred to in that subparagraph that is paid in the year or, where the taxpayer is a member of a partnership, in the fiscal period of the partnership ending in the year, to the other person or partnership and that relates to the work relating to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken under the particular contract referred to in that subparagraph that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to in that subparagraph.

In addition, where the first paragraph applies to a taxpayer in respect of an expenditure that is a portion of a consideration referred to in any of subparagraphs c, e, g and i of the first paragraph of section 1029.7 or 1029.8 and that is an indemnity referred to in the second paragraph of section 1029.8.0.0.2 and attributable to that portion of consideration, it is to be read as if “person’s Social Insurance Number” was replaced by “person’s date of birth” in any of the following provisions:

(a)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph c or e of the first paragraph of section 1029.7 or 1029.8, as the case may be, subparagraph i of subparagraph a of the first paragraph;

(b)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph g of the first paragraph of section 1029.7 or 1029.8, as the case may be, subparagraph i of subparagraph b of the first paragraph; or

(c)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph i of the first paragraph of section 1029.7 or 1029.8, as the case may be, subparagraph i of subparagraph c of the first paragraph.

1995, c. 63, s. 127; 1997, c. 3, s. 71; 1997, c. 14, s. 191; 1997, c. 31, s. 101; 1999, c. 83, s. 170; 2002, c. 9, s. 48; 2007, c. 12, s. 114; 2012, c. 8, s. 185.

2007-11-07

1029.8.0.0.1. A taxpayer shall not be deemed to have paid to the Minister an amount on account of the taxpayer’s tax payable for a taxation year under section 1029.7 or 1029.8 in respect of an expenditure that is a portion of a consideration referred to in subparagraph c, e, g or i of the first paragraph of that section, unless the taxpayer files with the Minister, on or before the day that is 12 months after the taxpayer’s filing-due date for the year, a statement in prescribed form referred to in the first paragraph of section 1029.6.0.1.2 containing the following information:

(a)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph c or e of the first paragraph of section 1029.7 or 1029.8, as the case may be,

i.  the name of the person or partnership referred to therein with whom or with which the taxpayer or the partnership of which the taxpayer is a member has entered into the contract or particular contract referred to therein, as the case may be, the registration number assigned to that person or partnership in accordance with the Act respecting the Québec sales tax (chapter T-0.1) and, where that person is an individual, that person’s Social Insurance Number,

ii.  the total amount of the consideration provided for in the contract or particular contract referred to therein, as the case may be, in respect of the scientific research and experimental development or the work relating to that scientific research and experimental development, as the case may be, referred to in that section, and

iii.  the amount of the portion of the consideration provided for in the contract or particular contract referred to therein, as the case may be, that is paid in the year or, where the taxpayer is a member of a partnership, in the fiscal period of the partnership ending in the year, in respect of the scientific research and experimental development or the work relating to that scientific research and experimental development, as the case may be, referred to in that section;

(b)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph g of the first paragraph of section 1029.7 or 1029.8, as the case may be,

i.  the name of the other person or partnership referred to therein with whom or with which the person or partnership with whom or with which a contract has been entered into by the taxpayer or the partnership of which the taxpayer is a member has entered into the particular contract referred to therein, the registration number assigned to that other person or partnership in accordance with the Act respecting the Québec sales tax and, where that other person is an individual, that other person’s Social Insurance Number,

ii.  the total amount of the consideration provided for in the particular contract referred to therein that is required to be paid to the other person or partnership and that relates to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken on behalf of the taxpayer or the partnership of which the taxpayer is a member under the contract referred to therein that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to therein, and

iii.  the amount of the portion of the consideration provided for in the particular contract referred to therein that is paid in the year or, where the taxpayer is a member of a partnership, in the fiscal period of the partnership ending in the year, to the other person or partnership and that relates to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken on behalf of the taxpayer or the partnership of which the taxpayer is a member under the contract referred to therein that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to therein;

(c)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph i of the first paragraph of section 1029.7 or 1029.8, as the case may be,

i.  the name of the other person or partnership referred to therein with whom or with which the person or partnership with whom or with which a particular contract has been entered into by the taxpayer or the partnership of which the taxpayer is a member has entered into the other particular contract referred to therein, the registration number assigned to that other person or partnership in accordance with the Act respecting the Québec sales tax and, where that other person is an individual, that other person’s Social Insurance Number,

ii.  the total amount of the consideration provided for in the other particular contract referred to therein that is required to be paid to the other person or partnership and that relates to the work relating to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken under the particular contract referred to therein that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to therein, and

iii.  the amount of the portion of the consideration provided for in the other particular contract referred to therein that is paid in the year or, where the taxpayer is a member of a partnership, in the fiscal period of the partnership ending in the year, to the other person or partnership and that relates to the work relating to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken under the particular contract referred to therein that the taxpayer or partnership of which the taxpayer is a member has entered into with the person or partnership referred to therein.

1995, c. 63, s. 127; 1997, c. 3, s. 71; 1997, c. 14, s. 191; 1997, c. 31, s. 101; 1999, c. 83, s. 170; 2002, c. 9, s. 48; 2007, c. 12, s. 114.

2006-03-01

1029.8.0.0.1. A taxpayer shall not be deemed to have paid to the Minister an amount on account of the taxpayer’s tax payable for a taxation year under section 1029.7 or 1029.8 in respect of an expenditure that is a portion of a consideration referred to in subparagraph c, e, g or i of the first paragraph of that section, unless the taxpayer files with the Minister, on or before the day that is 12 months after the taxpayer’s filing-due date for the year, a statement in prescribed form referred to in section 1029.6.0.1.2 containing the following information:

(a)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph c or e of the first paragraph of section 1029.7 or 1029.8, as the case may be,

i.  the name of the person or partnership referred to therein with whom or with which the taxpayer or the partnership of which the taxpayer is a member has entered into the contract or particular contract referred to therein, as the case may be, the registration number assigned to that person or partnership in accordance with the Act respecting the Québec sales tax (chapter T-0.1) and, where that person is an individual, that person’s Social Insurance Number,

ii.  the total amount of the consideration provided for in the contract or particular contract referred to therein, as the case may be, in respect of the scientific research and experimental development or the work relating to that scientific research and experimental development, as the case may be, referred to in that section, and

iii.  the amount of the portion of the consideration provided for in the contract or particular contract referred to therein, as the case may be, that is paid in the year or, where the taxpayer is a member of a partnership, in the fiscal period of the partnership ending in the year, in respect of the scientific research and experimental development or the work relating to that scientific research and experimental development, as the case may be, referred to in that section;

(b)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph g of the first paragraph of section 1029.7 or 1029.8, as the case may be,

i.  the name of the other person or partnership referred to therein with whom or with which the person or partnership with whom or with which a contract has been entered into by the taxpayer or the partnership of which the taxpayer is a member has entered into the particular contract referred to therein, the registration number assigned to that other person or partnership in accordance with the Act respecting the Québec sales tax and, where that other person is an individual, that other person’s Social Insurance Number,

ii.  the total amount of the consideration provided for in the particular contract referred to therein that is required to be paid to the other person or partnership and that relates to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken on behalf of the taxpayer or the partnership of which the taxpayer is a member under the contract referred to therein that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to therein, and

iii.  the amount of the portion of the consideration provided for in the particular contract referred to therein that is paid in the year or, where the taxpayer is a member of a partnership, in the fiscal period of the partnership ending in the year, to the other person or partnership and that relates to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken on behalf of the taxpayer or the partnership of which the taxpayer is a member under the contract referred to therein that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to therein;

(c)  in the case of an expenditure that is a portion of a consideration referred to in subparagraph i of the first paragraph of section 1029.7 or 1029.8, as the case may be,

i.  the name of the other person or partnership referred to therein with whom or with which the person or partnership with whom or with which a particular contract has been entered into by the taxpayer or the partnership of which the taxpayer is a member has entered into the other particular contract referred to therein, the registration number assigned to that other person or partnership in accordance with the Act respecting the Québec sales tax and, where that other person is an individual, that other person’s Social Insurance Number,

ii.  the total amount of the consideration provided for in the other particular contract referred to therein that is required to be paid to the other person or partnership and that relates to the work relating to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken under the particular contract referred to therein that the taxpayer or the partnership of which the taxpayer is a member has entered into with the person or partnership referred to therein, and

iii.  the amount of the portion of the consideration provided for in the other particular contract referred to therein that is paid in the year or, where the taxpayer is a member of a partnership, in the fiscal period of the partnership ending in the year, to the other person or partnership and that relates to the work relating to the scientific research and experimental development referred to in that section that the taxpayer or the partnership of which the taxpayer is a member causes to be undertaken under the particular contract referred to therein that the taxpayer or partnership of which the taxpayer is a member has entered into with the person or partnership referred to therein.

1995, c. 63, s. 127; 1997, c. 3, s. 71; 1997, c. 14, s. 191; 1997, c. 31, s. 101; 1999, c. 83, s. 170; 2002, c. 9, s. 48.