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

Section 1143r1 Disposition versions

2012-09-01

1143R1. For the purposes of subparagraph a of the first paragraph of section 1143 of the Act, prescribed corporations are;

(a)  the following Québec Government corporations:

i.  Hydro-Québec;

ii.  Société des loteries du Québec;

iii.  Société des alcools du Québec;

iv.  Société de développement de la Baie James;

v.  Investissement Québec; and

(b)  the wholly owned subsidiaries, within the meaning of section 1 of the Act, of the corporation mentioned in subparagraph a.

For the purposes of subparagraph b of the first paragraph, a subsidiary wholly-owned corporation of a corporation that is itself a subsidiary wholly-owned corporation of another corporation is deemed to be a subsidiary wholly-owned corporation of that other corporation.

s. 1143R1; O.C. 3211-81, s. 5; R.R.Q., 1981, c. I-3, r. 1, s. 1143R1; O.C. 1697-92, s. 62; O.C. 1707-97, s. 98; O.C. 1466-98, s. 124; O.C. 1451-2000, s. 65; O.C. 134-2009, s. 1.