I-3 - Taxation Act

Full text
1029.8.36.0.3. (Repealed).
1997, c. 14, s. 221; 2007, c. 12, s. 160.
1029.8.36.0.3. For the purposes of this division,
(a)  no amount shall, for a taxation year, be deemed, under section 1029.8.36.0.2, to have been paid to the Minister by a corporation in respect of a multimedia title if a certificate issued to the corporation in respect of the title is revoked in that year;
(b)  no amount shall, for a taxation year, be deemed, under paragraph b of section 1029.8.36.0.2, to have been paid to the Minister by a corporation in respect of a multimedia title if the part of a certificate issued to the corporation in respect of the title, attesting that the title is both available in French and intended for the consumer market, is revoked in that year; and
(c)  no amount shall, for a taxation year, be deemed, under paragraph c of section 1029.8.36.0.2, to have been paid to the Minister by a corporation in respect of a multimedia title if a document issued to the corporation validating the operating receipts in respect of the title is revoked in that year.
1997, c. 14, s. 221.