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I-3 - Taxation Act

Section 1029.8.36
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1029.8.36. For the purposes of this Part, the amount that a corporation is deemed, under section 1029.8.35, to have paid to the Minister for a taxation year in respect of a property that is a Québec film production, shall reduce for that year the production cost, cost or capital cost, as the case may be, of the property to it, to the extent that the amount can reasonably be attributable to such production cost, cost or capital cost, as the case may be.
1992, c. 1, s. 177; 1993, c. 19, s. 124; 1995, c. 63, s. 176; 1997, c. 3, s. 71.
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