A-6.002 - Tax Administration Act

Section 94.0.3.3 Disposition versions

2021-01-01

94.0.3.3. (Repealed).

2002, c. 9, s. 143; 2005, c. 1, s. 322; 2012, c. 8, s. 15; 2019, c. 14, s. 11.

2012-05-09

94.0.3.3. Where a partnership carries on a recognized business in relation to a major investment project, in its compensation period in relation to that major investment project, and the Minister of Finance issues the annual qualification certificate that determines the date of the beginning of the tax-free period in relation to the major investment project, the Minister of Revenue shall pay to the partnership an amount equal to the amount by which the amount of the contribution payable by the partnership under section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), in respect of the wages or amounts paid or deemed to be paid in the particular period that begins on the date of the beginning of the tax-free period of the partnership, in relation to the major investment project, and that ends on the last day of the calendar year that precedes the calendar year covered by that annual qualification certificate, exceeds the amount of the contribution that would be payable by the partnership in respect of those wages or amounts under that section 34, if the particular period were entirely covered by one or more qualification certificates issued by the Minister of Finance, in relation to the major investment project, in respect of a calendar year.

A partnership may obtain the payment to which the first paragraph refers only if the partnership applies to the Minister in prescribed form containing the prescribed information and encloses the following documents:

(a)  a copy of the unrevoked initial qualification certificate issued to the partnership in relation to the major investment project; and

(b)  a copy of the annual qualification certificate referred to in the first paragraph.

In addition, no partnership may obtain, in relation to a major investment project, the portion of the payment to which the first paragraph refers and that may reasonably be attributed to any of its members that is a corporation that is exempt from tax under Book VIII of Part I of the Taxation Act (chapter I-3), other than an insurer described in paragraph k of section 998 of that Act that is not so exempt from tax on the totality of its taxable income by reason of section 999.0.1 of that Act, unless such a project is one in respect of which an application to obtain that payment, accompanied by the required documents, was sent to the Minister of Finance before 11 March 2003.

For the purposes of this Act, the amounts owed under the first paragraph are sums that the Minister shall refund by reason of the application of a fiscal law and an application made under the second paragraph constitutes an application for a refund. The sums shall be taken out of the tax revenues collected under section 34 of the Act respecting the Régie de l’assurance maladie du Québec.

2002, c. 9, s. 143; 2005, c. 1, s. 322; 2012, c. 8, s. 15.

2005-03-17

94.0.3.3. Where a partnership carries on a recognized business in relation to a major investment project, in its compensation period in relation to that major investment project, and the Minister of Finance issues the annual qualification certificate that determines the date of the beginning of the exemption period in relation to the major investment project, the Minister of Revenue shall pay to the partnership an amount equal to the amount by which the amount of the contribution payable by the partnership under section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), in respect of the wages or amounts paid or deemed to be paid in the particular period that begins on the date of the beginning of the exemption period of the partnership, in relation to the major investment project, and that ends on the last day of the calendar year that precedes the calendar year covered by that annual qualification certificate, exceeds the amount of the contribution that would be payable by the partnership in respect of those wages or amounts under that section 34, if the particular period were entirely covered by one or more qualification certificates issued by the Minister of Finance, in relation to the major investment project, in respect of a calendar year.

A partnership may obtain the payment to which the first paragraph refers only if the partnership applies to the Minister in prescribed form containing the prescribed information and encloses the following documents:

(a)  a copy of the unrevoked initial qualification certificate issued to the partnership in relation to the major investment project; and

(b)  a copy of the annual qualification certificate referred to in the first paragraph.

In addition, no partnership may obtain, in relation to a major investment project, the portion of the payment to which the first paragraph refers and that may reasonably be attributed to any of its members that is a corporation that is exempt from tax under Book VIII of Part I of the Taxation Act (chapter I-3), other than an insurer described in paragraph k of section 998 of that Act that is not so exempt from tax on the totality of its taxable income by reason of section 999.0.1 of that Act, unless such a project is one in respect of which an application to obtain that payment, accompanied by the required documents, was sent to the Minister of Finance before 11 March 2003.

For the purposes of this Act, the amounts owed under the first paragraph are sums that the Minister shall refund by reason of the application of a fiscal law and an application made under the second paragraph constitutes an application for a refund. The sums shall be taken out of the tax revenues collected under section 34 of the Act respecting the Régie de l’assurance maladie du Québec.

2002, c. 9, s. 143; 2005, c. 1, s. 322.

2002-06-08

94.0.3.3. Where a partnership carries on a recognized business in relation to a major investment project, in its compensation period in relation to that major investment project, and the Minister of Finance issues the annual qualification certificate that determines the date of the beginning of the exemption period in relation to the major investment project, the Minister of Revenue shall pay to the partnership an amount equal to the amount by which the amount of the contribution payable by the partnership under section 34 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), in respect of the wages or amounts paid or deemed to be paid in the particular period that begins on the date of the beginning of the exemption period of the partnership, in relation to the major investment project, and that ends on the last day of the calendar year that precedes the calendar year covered by that annual qualification certificate, exceeds the amount of the contribution that would be payable by the partnership in respect of those wages or amounts under that section 34, if the particular period were entirely covered by one or more qualification certificates issued by the Minister of Finance, in relation to the major investment project, in respect of a calendar year.

A partnership may obtain the payment to which the first paragraph refers only if the partnership applies to the Minister in prescribed form containing the prescribed information and encloses the following documents:

(a)  a copy of the unrevoked initial qualification certificate issued to the partnership in relation to the major investment project; and

(b)  a copy of the annual qualification certificate referred to in the first paragraph.

For the purposes of this Act, the amounts owed under the first paragraph are sums that the Minister shall refund by reason of the application of a fiscal law and an application made under the second paragraph constitutes an application for a refund. The sums shall be taken out of the tax revenues collected under section 34 of the Act respecting the Régie de l’assurance maladie du Québec.

2002, c. 9, s. 143.