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C-8.3 - Act respecting international financial centres
Section 11
Disposition versions
11. A corporation or a partnership holding, in a taxation year or fiscal period, a valid qualification certificate issued in respect of a business may file an application with the Minister for the issue of a certificate in respect of that business for that taxation year or fiscal period.
However, if the qualification certificate was issued under the Act respecting the sectoral parameters of certain fiscal measures (chapter P-5.1), the application for the issue of a certificate must be filed under that Act.
11. A corporation or a partnership holding, in a taxation year or fiscal period, a valid qualification certificate issued in respect of a business may file an application with the Minister for the issue of a certificate in respect of that business for that taxation year or fiscal period.
However, if the qualification certificate was issued under Chapter II of Schedule E to the Act respecting the sectoral parameters of certain fiscal measures (chapter P-5.1), the application for the issue of a certificate must be filed under section 2.2 of that schedule.
11. A corporation or partnership holding, in a taxation year or fiscal period, a valid qualification certificate issued in respect of a business may file an application with the Minister for the issue of a certificate in respect of that business for that taxation year or fiscal period.
