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A-33.01 - Act to promote the capitalization of small and medium-sized businesses

Section 1
Disposition versions

Full text
1. A qualified investment within the meaning of section 2 for which a validation certificate has been issued by the body designated by the Government must be made in a qualified legal person by a qualified investor in order to enable the qualified legal person to avail itself of the tax benefit provided in that respect under the Taxation Act (chapter I-3).
1992, c. 46, s. 1; 1998, c. 17, s. 64; 1999, c. 40, s. 34; 2001, c. 69, s. 12; 2010, c. 37, s. 88.
1. A qualified investment within the meaning of section 2 for which a validation certificate has been issued by La Financière du Québec must be made in a qualified legal person by a qualified investor in order to enable the qualified legal person to avail itself of the tax benefit provided in that respect under the Taxation Act (chapter I-3).
1992, c. 46, s. 1; 1998, c. 17, s. 64; 1999, c. 40, s. 34; 2001, c. 69, s. 12.
1. A qualified investment within the meaning of section 2 for which a validation certificate has been issued by Garantie Québec must be made in a qualified legal person by a qualified investor in order to enable the qualified legal person to avail itself of the tax benefit provided in that respect under the Taxation Act (chapter I‐3).
1992, c. 46, s. 1; 1998, c. 17, s. 64; 1999, c. 40, s. 34.
1. A qualified investment within the meaning of section 2 for which a validation certificate has been issued by Garantie-Québec must be made in a qualified corporation by a qualified investor in order to enable the qualified corporation to avail itself of the tax benefit provided in that respect under the Taxation Act (chapter I-3).
1992, c. 46, s. 1; 1998, c. 17, s. 64.
1. A qualified investment within the meaning of section 2 for which a validation certificate has been issued by the Société de développement industriel du Québec must be made in a qualified corporation by a qualified investor in order to enable the qualified corporation to avail itself of the tax benefit provided in that respect under the Taxation Act (chapter I-3).
1992, c. 46, s. 1.
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