A-6.002 - Tax Administration Act

Section 1.2.1 Disposition versions

2009-06-04

1.2.1. In this Act, a large corporation is

(a)  in the case of a corporation referred to in paragraph a or c of section 1132 of the Taxation Act (chapter I-3) or a mining corporation that has not reached the production stage, a corporation whose paid-up capital that would be determined for the particular taxation year in accordance with Book III of Part IV of the Taxation Act if no reference were made to section 1138.2.6 of that Act, is at least $10,000,000;

(b)  in the case of an insurance corporation, other than a corporation referred to in subparagraph a, a corporation whose paid-up capital that would be determined for the particular taxation year in accordance with Title II of Book III of Part IV of the Taxation Act if the corporation were a bank and if paragraph a of section 1140 of the Taxation Act were replaced by paragraph a of subsection 1 of section 1136 of the Taxation Act, is at least $10,000,000;

(c)  in the case of a cooperative, a cooperative whose paid-up capital that would be determined for the particular taxation year in accordance with Title I of Book III of Part IV of the Taxation Act if no reference were made to section 1138.2.6 of that Act, is at least $10,000,000.

The particular taxation year refers to the year in respect of which an assessment or determination is made under a fiscal law.

2000, c. 36, s. 1; 2001, c. 52, s. 3; 2003, c. 9, s. 435; 2009, c. 15, s. 461.

2003-12-10

1.2.1. In this Act, a large corporation is

(a)  in the case of a corporation referred to in paragraph a or c of section 1132 of the Taxation Act (chapter I-3) or a mining corporation that has not reached the production stage, a corporation whose paid-up capital established in accordance with Book III of Part IV of the Taxation Act for the particular taxation year is at least $10,000,000;

(b)  in the case of an insurance corporation, other than a corporation referred to in subparagraph a, a corporation whose paid-up capital that would be established in accordance with Title II of Book III of Part IV of the Taxation Act if the corporation were a bank and if paragraph a of section 1140 of the Taxation Act were replaced by paragraph a of subsection 1 of section 1136 of the Taxation Act for the particular taxation year is at least $10,000,000;

(c)  in the case of a cooperative, a cooperative whose paid-up capital established in accordance with Title I of Book III of Part IV of the Taxation Act for the particular taxation year is at least $10,000,000.

The particular taxation year refers to the year in respect of which an assessment or determination is made under a fiscal law.

2000, c. 36, s. 1; 2001, c. 52, s. 3; 2003, c. 9, s. 435.

2001-12-20

1.2.1. In this Act, a large corporation is

(a)  in the case of a corporation referred to in any of paragraphs a to c of section 1132 of the Taxation Act (chapter I‐3), a corporation whose paid-up capital established in accordance with Book III of Part IV of the Taxation Act for the particular taxation year is at least $10,000,000;

(b)  in the case of an insurance corporation, other than a corporation referred to in subparagraph a, a corporation whose paid-up capital that would be established in accordance with Title II of Book III of Part IV of the Taxation Act if the corporation were a bank and if paragraph a of section 1140 of the Taxation Act were replaced by paragraph a of subsection 1 of section 1136 of the Taxation Act for the particular taxation year is at least $10,000,000;

(c)  in the case of a cooperative, a cooperative whose paid-up capital established in accordance with Title I of Book III of Part IV of the Taxation Act for the particular taxation year is at least $10,000,000.

The particular taxation year refers to the year in respect of which an assessment or determination is made under a fiscal law.

2000, c. 36, s. 1; 2001, c. 52, s. 3.

2000-10-01

1.2.1. For the purposes of sections 10.1, 12.0.2, 12.0.3 and 21.0.1, a large corporation is

(a)  in the case of a corporation referred to in any of subparagraphs a to c of the first paragraph of section 1132 of the Taxation Act (chapter I-3), a corporation whose paid-up capital established in accordance with Book III of Part IV of the Taxation Act for the particular taxation year is at least $10,000,000;

(b)  in the case of an insurance corporation, other than a corporation referred to in subparagraph a, a corporation whose paid-up capital that would be established in accordance with Title II of Book III of Part IV of the Taxation Act if the corporation were a bank and if paragraph a of section 1140 of the Taxation Act were replaced by paragraph a of subsection 1 of section 1136 of the Taxation Act for the particular taxation year is at least $10,000,000;

(c)  in the case of a cooperative, a cooperative whose paid-up capital established in accordance with Title I of Book III of Part IV of the Taxation Act for the particular taxation year is at least $10,000,000.

The particular taxation year refers to the year in respect of which an assessment or determination is made under a fiscal law.

2000, c. 36, s. 1.