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I-3 - Taxation Act
Section 1029.8.36.0.3.56
Disposition versions
1029.8.36.0.3.56. (Repealed).
2002, c. 9, s. 74; 2004, c. 21, s. 329; 2012, c. 8, s. 201; 2021, c. 182021, c. 18, s. 119.
1029.8.36.0.3.56. (Repealed).
1029.8.36.0.3.56. Subject to sections 1010 to 1011 and for the purposes of this division, where Investissement Québec replaces or revokes a certificate that was issued to a corporation for a taxation year, the following rules apply:
(a) a replaced certificate is null from the time it was issued or deemed issued and the new certificate is deemed to have been issued at that time for that taxation year; and
(b) a revoked certificate is null from the time the revocation becomes effective.
A revoked certificate referred to in the first paragraph is deemed not to have been issued as of the effective date specified in the notice of revocation.
