I-3 - Taxation Act

Full text
1129.12.8. In this Part,
qualification certificate means a qualification certificate issued either under section 11 of the Cooperative Investment Plan Act (chapter R-8.1.1), as it read before being repealed or under section 5.5 of Schedule C to the Act respecting the sectoral parameters of certain fiscal measures (chapter P-5.1);
qualified cooperative has the meaning assigned by the first paragraph of section 2 of the Cooperative Investment Plan Act;
qualified federation of cooperatives has the meaning assigned by the first paragraph of section 2 of the Cooperative Investment Plan Act;
qualifying security has the meaning assigned by the first paragraph of section 2 of the Cooperative Investment Plan Act.
2006, c. 37, s. 52; 2007, c. 12, s. 304; 2012, c. 1, s. 67.
1129.12.8. In this Part,
qualification certificate means a qualification certificate issued under section 11 of the Cooperative Investment Plan Act (chapter R-8.1.1);
qualified cooperative has the meaning assigned by the first paragraph of section 2 of the Cooperative Investment Plan Act;
qualified federation of cooperatives has the meaning assigned by the first paragraph of section 2 of the Cooperative Investment Plan Act;
qualifying security has the meaning assigned by the first paragraph of section 2 of the Cooperative Investment Plan Act.
2006, c. 37, s. 52; 2007, c. 12, s. 304.
1129.12.8. In this Part,
fiscal period has the meaning assigned by Part I;
Minister means the Minister of Revenue;
qualification certificate means a qualification certificate issued under section 11 of the Cooperative Investment Plan Act (chapter R-8.1.1);
qualified cooperative has the meaning assigned by the first paragraph of section 2 of the Cooperative Investment Plan Act;
qualified federation of cooperatives has the meaning assigned by the first paragraph of section 2 of the Cooperative Investment Plan Act;
qualifying security has the meaning assigned by the first paragraph of section 2 of the Cooperative Investment Plan Act.
2006, c. 37, s. 52.