Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 1029.8.36.56
Disposition versions

Full text
1029.8.36.56. For the purposes of this division, the following rules apply:
(a)  (paragraph repealed);
(b)  no amount may be deemed to have been paid to the Minister by the qualified corporation under section 1029.8.36.55 in respect of an expenditure that would, but for this subparagraph, be a construction expenditure included in a qualified construction expenditure of the qualified corporation in respect of an eligible vessel of the corporation in respect of which a qualification certificate was issued by the Minister of Economy and Innovation if,
i.  where the expenditure is referred to in any of paragraphs b to d of the definition of “construction expenditure” in the first paragraph of section 1029.8.36.54, the expenditure was incurred before the date indicated to that effect on the qualification certificate,
ii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph i or ii of paragraph a of the definition of “construction expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph b or c of that definition, the qualification certificate was not valid at the time the salaries or wages were incurred, or
iii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph iii of paragraph a of the definition of “construction expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph d of that definition, the qualification certificate was not valid at the time the work was carried out;
(c)  no amount may be deemed to have been paid to the Minister by the qualified corporation under section 1029.8.36.55.1 in respect of an expenditure that would, but for this subparagraph, be a conversion expenditure included in a qualified conversion expenditure of the qualified corporation in respect of an eligible vessel of the corporation in respect of which a qualification certificate was issued by the Minister of Economy and Innovation if,
i.  where the expenditure is referred to in any of paragraphs b to d of the definition of “conversion expenditure” in the first paragraph of section 1029.8.36.54, the expenditure was incurred before the date indicated to that effect on the qualification certificate,
ii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph i or ii of paragraph a of the definition of “conversion expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph b or c of that definition, the qualification certificate was not valid at the time the salaries or wages were incurred, or
iii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph iii of paragraph a of the definition of “conversion expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph d of that definition, the qualification certificate was not valid at the time the work was carried out.
1997, c. 14, s. 234; 1999, c. 8, s. 20; 1999, c. 83, s. 215; 2001, c. 51, s. 181; 2003, c. 29, s. 135; 2006, c. 8, s. 31; 2007, c. 12, s. 188; 2012, c. 8, s. 218; 2019, c. 29, s. 1; 2021, c. 36, s. 120.
1029.8.36.56. Subject to sections 1010 to 1011, for the purposes of this division, where the Minister of Economy and Innovation revokes a qualification certificate that was issued to a qualified corporation, the following rules apply:
(a)  (paragraph repealed);
(b)  no amount may be deemed to have been paid to the Minister by the qualified corporation under section 1029.8.36.55 in respect of an expenditure that would, but for this subparagraph, be a construction expenditure included in a qualified construction expenditure of the qualified corporation in respect of an eligible vessel of the corporation in respect of which a qualification certificate was issued by the Minister of Economy and Innovation if,
i.  where the expenditure is referred to in any of paragraphs b to d of the definition of “construction expenditure” in the first paragraph of section 1029.8.36.54, the expenditure was incurred before the date indicated to that effect on the qualification certificate,
ii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph i or ii of paragraph a of the definition of “construction expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph b or c of that definition, the qualification certificate was not valid at the time the salaries or wages were incurred, or
iii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph iii of paragraph a of the definition of “construction expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph d of that definition, the qualification certificate was not valid at the time the work was carried out;
(c)  no amount may be deemed to have been paid to the Minister by the qualified corporation under section 1029.8.36.55.1 in respect of an expenditure that would, but for this subparagraph, be a conversion expenditure included in a qualified conversion expenditure of the qualified corporation in respect of an eligible vessel of the corporation in respect of which a qualification certificate was issued by the Minister of Economy and Innovation if,
i.  where the expenditure is referred to in any of paragraphs b to d of the definition of “conversion expenditure” in the first paragraph of section 1029.8.36.54, the expenditure was incurred before the date indicated to that effect on the qualification certificate,
ii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph i or ii of paragraph a of the definition of “conversion expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph b or c of that definition, the qualification certificate was not valid at the time the salaries or wages were incurred, or
iii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph iii of paragraph a of the definition of “conversion expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph d of that definition, the qualification certificate was not valid at the time the work was carried out.
1997, c. 14, s. 234; 1999, c. 8, s. 20; 1999, c. 83, s. 215; 2001, c. 51, s. 181; 2003, c. 29, s. 135; 2006, c. 8, s. 31; 2007, c. 12, s. 188; 2012, c. 8, s. 218; 2019, c. 29, s. 1.
1029.8.36.56. Subject to sections 1010 to 1011, for the purposes of this division, where the Minister of Economic Development, Innovation and Export Trade revokes a qualification certificate that was issued to a qualified corporation, the following rules apply:
(a)  (paragraph repealed);
(b)  no amount may be deemed to have been paid to the Minister by the qualified corporation under section 1029.8.36.55 in respect of an expenditure that would, but for this subparagraph, be a construction expenditure included in a qualified construction expenditure of the qualified corporation in respect of an eligible vessel of the corporation in respect of which a qualification certificate was issued by the Minister of Economic Development, Innovation and Export Trade if,
i.  where the expenditure is referred to in any of paragraphs b to d of the definition of “construction expenditure” in the first paragraph of section 1029.8.36.54, the expenditure was incurred before the date indicated to that effect on the qualification certificate,
ii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph i or ii of paragraph a of the definition of “construction expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph b or c of that definition, the qualification certificate was not valid at the time the salaries or wages were incurred, or
iii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph iii of paragraph a of the definition of “construction expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph d of that definition, the qualification certificate was not valid at the time the work was carried out;
(c)  no amount may be deemed to have been paid to the Minister by the qualified corporation under section 1029.8.36.55.1 in respect of an expenditure that would, but for this subparagraph, be a conversion expenditure included in a qualified conversion expenditure of the qualified corporation in respect of an eligible vessel of the corporation in respect of which a qualification certificate was issued by the Minister of Economic Development, Innovation and Export Trade if,
i.  where the expenditure is referred to in any of paragraphs b to d of the definition of “conversion expenditure” in the first paragraph of section 1029.8.36.54, the expenditure was incurred before the date indicated to that effect on the qualification certificate,
ii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph i or ii of paragraph a of the definition of “conversion expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph b or c of that definition, the qualification certificate was not valid at the time the salaries or wages were incurred, or
iii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph iii of paragraph a of the definition of “conversion expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph d of that definition, the qualification certificate was not valid at the time the work was carried out.
1997, c. 14, s. 234; 1999, c. 8, s. 20; 1999, c. 83, s. 215; 2001, c. 51, s. 181; 2003, c. 29, s. 135; 2006, c. 8, s. 31; 2007, c. 12, s. 188; 2012, c. 8, s. 218.
1029.8.36.56. Subject to sections 1010 to 1011, for the purposes of this division, where the Minister of Economic Development, Innovation and Export Trade revokes a qualification certificate that was issued to a qualified corporation, the following rules apply:
(a)  a revoked qualification certificate is null from the time the revocation becomes effective;
(b)  no amount may be deemed to have been paid to the Minister by the qualified corporation under section 1029.8.36.55 in respect of an expenditure that would, but for this subparagraph, be a construction expenditure included in a qualified construction expenditure of the qualified corporation in respect of an eligible vessel of the corporation in respect of which a qualification certificate was issued by the Minister of Economic Development, Innovation and Export Trade if,
i.  where the expenditure is referred to in any of paragraphs b to d of the definition of “construction expenditure” in the first paragraph of section 1029.8.36.54, the expenditure was incurred before the date indicated to that effect on the qualification certificate,
ii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph i or ii of paragraph a of the definition of “construction expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph b or c of that definition, the qualification certificate was not valid at the time the salaries or wages were incurred, or
iii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph iii of paragraph a of the definition of “construction expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph d of that definition, the qualification certificate was not valid at the time the work was carried out;
(c)  no amount may be deemed to have been paid to the Minister by the qualified corporation under section 1029.8.36.55.1 in respect of an expenditure that would, but for this subparagraph, be a conversion expenditure included in a qualified conversion expenditure of the qualified corporation in respect of an eligible vessel of the corporation in respect of which a qualification certificate was issued by the Minister of Economic Development, Innovation and Export Trade if,
i.  where the expenditure is referred to in any of paragraphs b to d of the definition of “conversion expenditure” in the first paragraph of section 1029.8.36.54, the expenditure was incurred before the date indicated to that effect on the qualification certificate,
ii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph i or ii of paragraph a of the definition of “conversion expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph b or c of that definition, the qualification certificate was not valid at the time the salaries or wages were incurred, or
iii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph iii of paragraph a of the definition of “conversion expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph d of that definition, the qualification certificate was not valid at the time the work was carried out.
The revoked certificate referred to in the first paragraph is deemed not to have been issued as of the effective date specified in the notice of revocation.
1997, c. 14, s. 234; 1999, c. 8, s. 20; 1999, c. 83, s. 215; 2001, c. 51, s. 181; 2003, c. 29, s. 135; 2006, c. 8, s. 31; 2007, c. 12, s. 188.
1029.8.36.56. Subject to sections 1010 to 1011, for the purposes of this division, where the Minister of Economic Development, Innovation and Export Trade revokes a qualification certificate issued by the Minister of Economic Development, Innovation and Export Trade to a qualified corporation, the following rules apply:
(a)  a revoked qualification certificate is null from the time the revocation becomes effective;
(b)  no amount may be deemed to have been paid to the Minister by the qualified corporation under section 1029.8.36.55 in respect of an expenditure that would, but for this subparagraph, be a construction expenditure included in a qualified construction expenditure of the qualified corporation in respect of an eligible vessel of the corporation in respect of which a qualification certificate was issued by the Minister of Economic Development, Innovation and Export Trade if,
i.  where the expenditure is referred to in any of paragraphs b to d of the definition of “construction expenditure” in the first paragraph of section 1029.8.36.54, the expenditure was incurred before the date indicated to that effect on the qualification certificate,
ii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph i or ii of paragraph a of the definition of “construction expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph b or c of that definition, the qualification certificate was not valid at the time the salaries or wages were incurred, or
iii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph iii of paragraph a of the definition of “construction expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph d of that definition, the qualification certificate was not valid at the time the work was carried out;
(c)  no amount may be deemed to have been paid to the Minister by the qualified corporation under section 1029.8.36.55.1 in respect of an expenditure that would, but for this subparagraph, be a conversion expenditure included in a qualified conversion expenditure of the qualified corporation in respect of an eligible vessel of the corporation in respect of which a qualification certificate was issued by the Minister of Economic Development, Innovation and Export Trade if,
i.  where the expenditure is referred to in any of paragraphs b to d of the definition of “conversion expenditure” in the first paragraph of section 1029.8.36.54, the expenditure was incurred before the date indicated to that effect on the qualification certificate,
ii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph i or ii of paragraph a of the definition of “conversion expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph b or c of that definition, the qualification certificate was not valid at the time the salaries or wages were incurred, or
iii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph iii of paragraph a of the definition of “conversion expenditure” in the first paragraph of section 1029.8.36.54 or in paragraph d of that definition, the qualification certificate was not valid at the time the work was carried out.
The revoked certificate referred to in the first paragraph is deemed not to have been issued as of the effective date specified in the notice of revocation.
1997, c. 14, s. 234; 1999, c. 8, s. 20; 1999, c. 83, s. 215; 2001, c. 51, s. 181; 2003, c. 29, s. 135; 2006, c. 8, s. 31.
1029.8.36.56. Subject to sections 1010 to 1011, for the purposes of this division, where the Minister of Economic and Regional Development and Research revokes a qualification certificate issued by the Minister of Economic and Regional Development and Research to a qualified corporation, the following rules apply:
(a)  a revoked qualification certificate is null from the time the revocation becomes effective;
(b)  no amount may be deemed to have been paid to the Minister by the qualified corporation under section 1029.8.36.55 in respect of an expenditure that would, but for this subparagraph, be a construction expenditure included in a qualified construction expenditure of the qualified corporation in respect of an eligible vessel of the corporation in respect of which a qualification certificate was issued by the Minister of Economic and Regional Development and Research if,
i.  where the expenditure is referred to in any of paragraphs b to d of the definition of "construction expenditure" in the first paragraph of section 1029.8.36.54, the expenditure was incurred before the date indicated to that effect on the qualification certificate,
ii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph i or ii of paragraph a of the definition of "construction expenditure" in the first paragraph of section 1029.8.36.54 or in paragraph b or c of that definition, the qualification certificate was not valid at the time the salaries or wages were incurred, or
iii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph iii of paragraph a of the definition of "construction expenditure" in the first paragraph of section 1029.8.36.54 or in paragraph d of that definition, the qualification certificate was not valid at the time the work was carried out;
(c)  no amount may be deemed to have been paid to the Minister by the qualified corporation under section 1029.8.36.55.1 in respect of an expenditure that would, but for this subparagraph, be a conversion expenditure included in a qualified conversion expenditure of the qualified corporation in respect of an eligible vessel of the corporation in respect of which a qualification certificate was issued by the Minister of Economic and Regional Development and Research if,
i.  where the expenditure is referred to in any of paragraphs b to d of the definition of "conversion expenditure" in the first paragraph of section 1029.8.36.54, the expenditure was incurred before the date indicated to that effect on the qualification certificate,
ii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph i or ii of paragraph a of the definition of "conversion expenditure" in the first paragraph of section 1029.8.36.54 or in paragraph b or c of that definition, the qualification certificate was not valid at the time the salaries or wages were incurred, or
iii.  where the expenditure was incurred after the date of issue of the qualification certificate and is referred to in subparagraph iii of paragraph a of the definition of "conversion expenditure" in the first paragraph of section 1029.8.36.54 or in paragraph d of that definition, the qualification certificate was not valid at the time the work was carried out.
The revoked certificate referred to in the first paragraph is deemed not to have been issued as of the effective date specified in the notice of revocation.
1997, c. 14, s. 234; 1999, c. 8, s. 20; 1999, c. 83, s. 215; 2001, c. 51, s. 181; 2003, c. 29, s. 135; O.C. 222-2004.
© Gouvernement du Québec