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A-6.002 - Tax Administration Act

Section 94.0.3.1
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Full text
94.0.3.1. (Repealed).
2002, c. 9, s. 143; 2012, c. 8, s. 13; 2019, c. 14, s. 11.
94.0.3.1. In sections 94.0.3.2 to 94.0.3.4, unless the context indicates otherwise, “annual qualification certificate”, “compensation period”, “date of the beginning of the tax-free period”, “eligible activities”, “major investment project” and “recognized business” have the meaning that would be assigned by section 737.18.14 of the Taxation Act (chapter I-3) if the word “corporation”, wherever it appears, were replaced by the word “person”.
2002, c. 9, s. 143; 2012, c. 8, s. 13.
94.0.3.1. In sections 94.0.3.2 to 94.0.3.4, unless the context indicates otherwise, “annual qualification certificate”, “compensation period”, “date of the beginning of the exemption period”, “eligible activities”, “major investment project” and “recognized business” have the meaning that would be assigned by section 737.18.14 of the Taxation Act (chapter I-3) if the word “corporation”, wherever it appears, were replaced by the word “person”.
2002, c. 9, s. 143.
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