C-47.1, r. 0.1 - Regulation respecting eligibility for the tax credit provided for in the first paragraph of section 92.1 of the Municipal Powers Act

Updated to 1 June 2024

This document has official status.

chapter C-47.1, r. 0.1

Regulation respecting eligibility for the tax credit provided for in the first paragraph of section 92.1 of the Municipal Powers Act

Municipal Powers Act

(chapter C-47.1, s. 92.2).

1. For the purposes of section 92.2 of the Municipal Powers Act (chapter C-47.1), the headings determined by the Minister are mentioned in Schedule I.

M.O. 2018-08-06, s. 1.

2. (Omitted).

M.O. 2018-08-06, s. 2.

SCHEDULE I

LIST OF HEADINGS

(1) “2-3 --- MANUFACTURING INDUSTRIES”;

(2) “41 -- Railway and subway”;

(3) “42 -- Transport by motor vehicle (infrastructure)”, except

“4291 Transport by taxi”,

“4292 Ambulance service”,

“4293 Limousine service”;

(4) “43 -- Air transportation (infrastructure)”;

(5) “44 – Marine transportation (infrastructure)”;

(6) “47 – Information industry and cultural industry”, except

“4713 Wired telecommunications service providers (except wireless and cable distribution)”,

“4744 Satellite television network”,

“4745 Pay television, subscription”,

“4746 Cable television network”

“4749 Other television program distribution and television broadcasting network activities”,

“4773 Motion picture and video distribution”,

“4799 All other information services”;

(7) “4923 Transport test centre”;

(8) “6348 Environmental remediation service”;

(9) “636 – Research centre (except test centres)”;

(10) “6391 Service of research, development and tests”;

(11) “6392 Management consulting and business management service”;

(12) “655 – Computer service”;

(13) “6592 Engineering service”;

(14) “6593 Educational and scientific research services”;

(15) “6831 School of trades (not integrated into high schools)”;

(16) “6838 Computer training”;

(17) “71 – Exhibition of cultural objects”;

(18) “751 – Tourist centre”.

M.O. 2018-08-06, Sch. I.

REFERENCES

M.O. 2018-08-06, 2018 G.O. 2, 4420