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I-3 - Taxation Act
Section 726.30
Disposition versions
726.30. (Repealed).
2006, c. 36, s. 58; 2010, c. 3, s. 290; 2021, c. 142021, c. 14, s. 631.
726.30. In this Title,
“associated group” in a taxation year means all the corporations that are associated with each other at any time in the year;
“eligible activity” of an individual or corporation for a taxation year, or of a partnership for a fiscal period, in respect of a private woodlot means the sale of timber to a purchaser having an establishment in Québec, other than a retail sale, derived from the operation of the private woodlot;
“eligibility period” of an individual, corporation or partnership, as the case may be, means the period in which the individual, corporation or partnership is a certified forest producer under the Sustainable Forest Development Act (chapter A-18.1) in respect of a private woodlot;
“qualified corporation” for a taxation year means a Canadian-controlled private corporation whose paid-up capital attributed to the corporation for the year, determined in accordance with section 726.31, is not greater than $10,000,000.
726.30. In this Title,
“associated group” in a taxation year means all the corporations that are associated with each other at any time in the year;
“eligible activity” of an individual or corporation for a taxation year, or of a partnership for a fiscal period, in respect of a private woodlot means the sale of timber to a purchaser having an establishment in Québec, other than a retail sale, derived from the operation of the private woodlot;
“eligibility period” of an individual, corporation or partnership, as the case may be, means the period in which the individual, corporation or partnership is a certified forest producer under the Forest Act (chapter F-4.1) in respect of a private woodlot;
“qualified corporation” for a taxation year means a Canadian-controlled private corporation whose paid-up capital attributed to the corporation for the year, determined in accordance with section 726.31, is not greater than $10,000,000.
