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S-34 - Act respecting fiscal incentives to industrial development

Section 18
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18. The Minister of Industry, Trade, Science and Technology may, on an application from a corporation, extend the delay mentioned in section 14 in respect of an allowable expenditure for which a certificate has been obtained, if he is of opinion that the corporation could not, by reason of unforeseeable circumstances beyond its control, make the allowable expenditure within such delay.
He may also refuse to issue a certificate to a corporation if such corporation has not made, within the delay provided for in section 14 or within an extension of such delay granted under the first paragraph, the allowable expenditure for which another certificate was issued previously to the corporation, or if the corporation has previously obtained, or attempts to obtain, such a certificate under false representations.
Where a corporation has not, within the delay provided for in section 14 or within an extension of such delay granted under the first paragraph, made an allowable expenditure for which a certificate has been obtained or where a corporation has obtained a certificate under false representations, the corporation must reimburse to the Minister of Revenue the sums it has withdrawn from the fund under such certificate, with interest at the rate fixed in section 28 of the Act respecting the Ministère du Revenu (chapter M-31) for the period commencing on the day on which those sums were withdrawn and terminating on the day they are reimbursed.
1977, c. 59, s. 18; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1988, c. 41, s. 89; 1994, c. 16, s. 51.
18. The Minister of Industry, Trade and Technology may, on an application from a corporation, extend the delay mentioned in section 14 in respect of an allowable expenditure for which a certificate has been obtained, if he is of opinion that the corporation could not, by reason of unforeseeable circumstances beyond its control, make the allowable expenditure within such delay.
He may also refuse to issue a certificate to a corporation if such corporation has not made, within the delay provided for in section 14 or within an extension of such delay granted under the first paragraph, the allowable expenditure for which another certificate was issued previously to the corporation, or if the corporation has previously obtained, or attempts to obtain, such a certificate under false representations.
Where a corporation has not, within the delay provided for in section 14 or within an extension of such delay granted under the first paragraph, made an allowable expenditure for which a certificate has been obtained or where a corporation has obtained a certificate under false representations, the corporation must reimburse to the Minister of Revenue the sums it has withdrawn from the fund under such certificate, with interest at the rate fixed in section 28 of the Act respecting the Ministère du Revenu for the period commencing on the day on which those sums were withdrawn and terminating on the day they are reimbursed.
1977, c. 59, s. 18; 1979, c. 77, s. 27; 1984, c. 36, s. 44; 1988, c. 41, s. 89.
18. The Minister of Industry and Commerce may, on an application from a corporation, extend the delay mentioned in section 14 in respect of an allowable expenditure for which a certificate has been obtained, if he is of opinion that the corporation could not, by reason of unforeseeable circumstances beyond its control, make the allowable expenditure within such delay.
He may also refuse to issue a certificate to a corporation if such corporation has not made, within the delay provided for in section 14 or within an extension of such delay granted under the first paragraph, the allowable expenditure for which another certificate was issued previously to the corporation, or if the corporation has previously obtained, or attempts to obtain, such a certificate under false representations.
Where a corporation has not, within the delay provided for in section 14 or within an extension of such delay granted under the first paragraph, made an allowable expenditure for which a certificate has been obtained or where a corporation has obtained a certificate under false representations, the corporation must reimburse to the Minister of Revenue the sums it has withdrawn from the fund under such certificate, with interest at the rate fixed in section 28 of the Act respecting the Ministère du Revenu for the period commencing on the day on which those sums were withdrawn and terminating on the day they are reimbursed.
1977, c. 59, s. 18; 1979, c. 77, s. 27; 1984, c. 36, s. 44.
18. The Minister of Industry, Commerce and Tourism may, on an application from a corporation, extend the delay mentioned in section 14 in respect of an allowable expenditure for which a certificate has been obtained, if he is of opinion that the corporation could not, by reason of unforseeable circumstances beyond its control, make the allowable expenditure within such delay.
He may also refuse to issue a certificate to a corporation if such corporation has not made, within the delay provided for in section 14 or within an extension of such delay granted under the first paragraph, the allowable expenditure for which another certificate was issued previously to the corporation, or if the corporation has previously obtained, or attempts to obtain, such a certificate under false representations.
Where a corporation has not, within the delay provided for in section 14 or within an extension of such delay granted under the first paragraph, made an allowable expenditure for which a certificate has been obtained or where a corporation has obtained a certificate under false representations, the corporation must reimburse to the Minister of Revenue the sums it has withdrawn from the fund under such certificate, with interest at the rate fixed in section 28 of the Act respecting the Ministère du Revenu for the period commencing on the day on which those sums were withdrawn and terminating on the day they are reimbursed.
1977, c. 59, s. 18; 1979, c. 77, s. 27.
18. The Minister of Industry and Commerce may, on an application from a corporation, extend the delay mentioned in section 14 in respect of an allowable expenditure for which a certificate has been obtained, if he is of opinion that the corporation could not, by reason of unforseeable circumstances beyond its control, make the allowable expenditure within such delay.
He may also refuse to issue a certificate to a corporation if such corporation has not made, within the delay provided for in section 14 or within an extension of such delay granted under the first paragraph, the allowable expenditure for which another certificate was issued previously to the corporation, or if the corporation has previously obtained, or attempts to obtain, such a certificate under false representations.
Where a corporation has not, within the delay provided for in section 14 or within an extension of such delay granted under the first paragraph, made an allowable expenditure for which a certificate has been obtained or where a corporation has obtained a certificate under false representations, the corporation must reimburse to the Minister of Revenue the sums it has withdrawn from the fund under such certificate, with interest at the rate fixed in section 28 of the Act respecting the Ministère du revenu for the period commencing on the day on which those sums were withdrawn and terminating on the day they are reimbursed.
1977, c. 59, s. 18.
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