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I-3, r. 1 - Regulation respecting the Taxation Act

Section 1086r19
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1086R19. Where a Québec business investment company within the meaning of paragraph f of section 965.29 of the Act makes a qualified investment within the meaning of paragraph d of that section 965.29, Investissement Québec must file an information return in prescribed form in respect of each person who is the owner, at the time the qualified investment was made, of a share used to determine an interest in that qualified investment within the meaning of paragraph c of that section 965.29.
s. 1086R8.1.1; O.C. 1666-90, s. 22; O.C. 473-95, s. 48; O.C. 523-96, s. 37; S.Q. 1998, c 17, s. 64; S.Q. 2001, c. 69, s. 12; O.C. 134-2009, s. 1.
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