I-3 - Taxation Act

Section 1170.2 Disposition versions

2021-01-01

1170.2. (Repealed).

2002, c. 9, s. 136; 2012, c. 8, s. 253; 2019, c. 14, s. 462.

2012-05-09

1170.2. An insurance corporation may deduct an amount under this Book in computing its tax payable for a 12-month period that ends in a taxation year, in accordance with section 1170.1, only if it encloses with the fiscal return it is required to file under section 1000 for the year the prescribed form containing prescribed information and a copy of the initial qualification certificate issued to it, in respect of a major investment project relating to a recognized business it carries on in the year, and of any annual qualification certificate issued for the year in respect of the major investment project.

2002, c. 9, s. 136; 2012, c. 8, s. 253.

2006-03-01

1170.2. An insurance corporation may deduct an amount under this Book in computing its tax payable for a 12-month period that ends in a taxation year, pursuant to section 1170.1, only if it encloses with its fiscal return it is required to file under section 1000 for the year the prescribed form containing the prescribed information and a copy of the unrevoked initial qualification certificate issued to the corporation, in respect of a major investment project relating to a recognized business carried on in the year by the corporation, and of any valid annual qualification certificate issued for the year in respect of the major investment project.

2002, c. 9, s. 136.