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, r. 1 - Regulation respecting the Taxation Act

Section 21.19r1
Disposition versions

Full text
21.19R1. For the purposes of section 21.19 of the Act, a prescribed corporation is a corporation that is registered under the provisions of
(a)  The Small Business Development Corporations Act 1979, of Ontario (S.O. 1979, c. 22);
(b)  Manitoba Regulation 194/84, made under The Loans Act, 1983 (2) of Manitoba (S.M. 1982-83-84, c. 36);
(c)  The Venture Capital Tax Credit Act of Saskatchewan (S.S. 1983-84, c. V-4.1);
(d)  the Small Business Equity Corporations Act of Alberta (S.A. 1984, c. S-13.5);
(e)  the Small Business Venture Capital Act of British Columbia (S.B.C. 1985, c. 56);
(f)  The Venture Capital Act of Newfoundland and Labrador (R.S.N.L. 1990, c. V-3);
(g)  The Labour-sponsored Venture Capital Corporations Act of Saskatchewan (S.S. 1986, c. L-0.2);
(h)  Part 2 of the Employee Investment Act of British Columbia (R.S.B.C. 1996, c. 112);
(i)  Part III of The Community Small Business Investment Funds Act (S.O. 1992, c. 18);
(j)  The Labour-Sponsored Venture Capital Corporations Act (Continuing Consolidation of the Statutes of Manitoba, c. L12);
(k)  Part II of the Risk Capital Investment Tax Credits Act of the Northwest Territories, (S.N.W.T. 1998, c. 22); or
(l)  section 11 or Part II of the Equity Tax Credit Act of Nova Scotia (S.N.S. 1993, c. 3).
The following are also prescribed corporations for the purposes of section 21.19 of the Act:
(a)  the corporation governed by The Act to establish the Fonds de solidarité des travailleurs du Québec (F.T.Q.) (chapter F-3.2.1);
(b)  a corporation that is registered with the Department of Economic Development and Tourism of the Government of the Northwest Territories pursuant to the Venture Capital Policy and Directive issued by the Government of the Northwest Territories on 27 June 1985;
(c)  a registered labour-sponsored venture capital corporation within the meaning of subsection 1 of section 248 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));
(d)  the corporation governed by The Manitoba Employee Ownership Fund Corporation Act (Continuing Consolidation of the Statutes of Manitoba, c. E95);
(e)  the corporation governed by the Act to establish Fondaction, le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l’emploi (chapter F-3.1.2); and
(f)  the corporation governed by the Act constituting Capital régional et coopératif Desjardins (chapter C-6.1).
s. 21.19R1; Erratum, 1988 G.O. 2, 4642; O.C. 615-88, s. 2; O.C. 1114-92, s. 6; O.C. 1660-94, s. 3; O.C. 35-96, s. 2; O.C. 67-96, s. 3; O.C. 1633-96, s. 1; O.C. 1707-97, s. 98; O.C. 1454-99, s. 2; O.C. 1463-2001, s. 6; O.C. 1470-2002, s. 2; O.C. 1282-2003, s. 1; O.C. 134-2009, s. 1; I.N. 2016-10-01.
21.19R1. For the purposes of section 21.19 of the Act, a prescribed corporation is a corporation that is registered under the provisions of
(a)  The Small Business Development Corporations Act 1979, of Ontario (S.O. 1979, c. 22);
(b)  Manitoba Regulation 194/84, made under The Loans Act, 1983 (2) of Manitoba (S.M. 1982-83-84, c. 36);
(c)  The Venture Capital Tax Credit Act of Saskatchewan (S.S. 1983-84, c. V-4.1);
(d)  the Small Business Equity Corporations Act of Alberta (S.A. 1984, c. S-13.5);
(e)  the Small Business Venture Capital Act of British Columbia (S.B.C. 1985, c. 56);
(f)  The Venture Capital Act of Newfoundland (S.N. 1988, c. 15);
(g)  The Labour-sponsored Venture Capital Corporations Act of Saskatchewan (S.S. 1986, c. L-0.2);
(h)  Part 2 of the Employee Investment Act of British Columbia (R.S.B.C. 1996, c. 112);
(i)  Part III of The Community Small Business Investment Funds Act (S.O. 1992, c. 18);
(j)  The Labour-Sponsored Venture Capital Corporations Act (Continuing Consolidation of the Statutes of Manitoba, c. L12);
(k)  Part II of the Risk Capital Investment Tax Credits Act of the Northwest Territories, (S.N.W.T. 1998, c. 22); or
(l)  section 11 or Part II of the Equity Tax Credit Act of Nova Scotia (S.N.S. 1993, c. 3).
The following are also prescribed corporations for the purposes of section 21.19 of the Act:
(a)  the corporation governed by The Act to establish the Fonds de solidarité des travailleurs du Québec (F.T.Q.) (chapter F-3.2.1);
(b)  a corporation that is registered with the Department of Economic Development and Tourism of the Government of the Northwest Territories pursuant to the Venture Capital Policy and Directive issued by the Government of the Northwest Territories on 27 June 1985;
(c)  a registered labour-sponsored venture capital corporation within the meaning of subsection 1 of section 248 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));
(d)  the corporation governed by The Manitoba Employee Ownership Fund Corporation Act (Continuing Consolidation of the Statutes of Manitoba, c. E95);
(e)  the corporation governed by the Act to establish Fondaction, le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l’emploi (chapter F-3.1.2); and
(f)  the corporation governed by the Act constituting Capital régional et coopératif Desjardins (chapter C-6.1).
s. 21.19R1; Erratum, 1988 G.O. 2, 4642; O.C. 615-88, s. 2; O.C. 1114-92, s. 6; O.C. 1660-94, s. 3; O.C. 35-96, s. 2; O.C. 67-96, s. 3; O.C. 1633-96, s. 1; O.C. 1707-97, s. 98; O.C. 1454-99, s. 2; O.C. 1463-2001, s. 6; O.C. 1470-2002, s. 2; O.C. 1282-2003, s. 1; O.C. 134-2009, s. 1.
© Gouvernement du Québec