Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 1029.8.36.0.3.23
Disposition versions

Full text
1029.8.36.0.3.23. For the purposes of section 1029.8.36.0.3.22, an amount of assistance received by a person or partnership is deemed to be repaid by the person or partnership in a particular taxation year, pursuant to a legal obligation, if that amount
(a)  reduced, because of section 1029.8.36.0.3.21, the qualified labour expenditure of a corporation for a taxation year for the purpose of computing the amount it is deemed to have paid to the Minister under section 1029.8.36.0.3.19;
(b)  was not received by the person or partnership; and
(c)  ceased in the particular taxation year to be an amount that the person or partnership may reasonably expect to receive.
1999, c. 83, s. 198; 2001, c. 7, s. 169; 2007, c. 12, s. 173.
1029.8.36.0.3.23. For the purposes of section 1029.8.36.0.3.22, an amount of assistance is deemed to be paid by a corporation as repayment of assistance in a particular taxation year, pursuant to a legal obligation, if that amount
(a)  reduced, because of section 1029.8.36.0.3.21, the qualified labour expenditure of the corporation for a taxation year for the purpose of computing the amount it is deemed to have paid to the Minister under section 1029.8.36.0.3.19;
(b)  was not received by the corporation; and
(c)  ceased in the particular taxation year to be an amount that the corporation may reasonably expect to receive.
1999, c. 83, s. 198; 2001, c. 7, s. 169.
© Gouvernement du Québec