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I-3 - Taxation Act

Section 1029.8.21.3.2
Disposition versions

Full text
1029.8.21.3.2. (Repealed).
2006, c. 13, s. 107; 2009, c. 5, s. 440.
1029.8.21.3.2. No taxpayer may be deemed to have paid an amount to the Minister on account of the taxpayer’s tax payable for a taxation year under any of sections 1029.7, 1029.8.6 and 1029.8.10 in respect of scientific research and experimental development that the taxpayer undertakes in Québec or causes to be undertaken in Québec on the taxpayer’s behalf as part of a contract, unless it is reasonable to consider that the scientific research and experimental development relates to a business carried on by the taxpayer in an establishment situated in Québec and may lead to or facilitate an extension of that business.
No taxpayer who is a member of a partnership may be deemed to have paid an amount to the Minister on account of the taxpayer’s tax payable for a taxation year under any of sections 1029.8, 1029.8.7 and 1029.8.11 in respect of scientific research and experimental development that the partnership undertakes in Québec or causes to be undertaken in Québec on its behalf as part of a contract, unless it is reasonable to consider that the scientific research and experimental development relates to a business carried on by the partnership in an establishment situated in Québec and may lead to or facilitate an extension of that business.
2006, c. 13, s. 107.
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