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 1129.45.30
Disposition versions

Full text
1129.45.30. For the purposes of Part I, the following rules are taken into account:
(a)  the tax paid at any time by a corporation to the Minister under section 1129.45.28, in relation to a qualified solicitation expenditure, is deemed to be an amount of assistance repaid at that time by the corporation, in respect of the expenditure, pursuant to a legal obligation; and
(b)  the tax paid at any time by a taxpayer to the Minister under section 1129.45.29, in relation to a qualified solicitation expenditure, is deemed to be an amount of assistance repaid at that time by the partnership referred to in that section in respect of the expenditure, pursuant to a legal obligation.
2001, c. 51, s. 220; 2022, c. 23, s. 146.
1129.45.30. For the purposes of Part I, except for Division II.6.12 of Chapter III.1 of Title III of Book IX, tax paid to the Minister by a taxpayer at any time, under this Part, in relation to a particular expenditure, is deemed to be an amount of assistance repaid at that time in respect of that expenditure pursuant to a legal obligation, by
(a)  the partnership referred to in section 1129.45.29, where the tax arises from an amount directly or indirectly refunded or otherwise paid to that partnership or allocated to a payment required to be made by the partnership; or
(b)  the taxpayer, in any other case.
2001, c. 51, s. 220.
© Gouvernement du Québec