I-3 - Taxation Act

Section 1029.8.9.0.1 Disposition versions

2021-12-10

1029.8.9.0.1. (Repealed).

1992, c. 1, s. 172; 1995, c. 1, s. 129; 1997, c. 3, s. 71; 2010, c. 31, s. 89; 2021, c. 36, s. 105.

2011-04-01

1029.8.9.0.1. For the purposes of Division II.1, where a university research contract has been entered into by an eligible university entity that is a prescribed university hospital medical research centre, and another eligible university entity that is either a subsidiary wholly-owned corporation of the centre or a non-profit corporation under the authority of the centre is substituted therefor to carry on the performance of the contract, the subsidiary or the corporation, as the case may be, is deemed not to be a separate person from the centre if

(a)  an application for an advance ruling regarding the substitution has been filed with the Minister within 90 days from the date of substitution, and

(b)  a favourable ruling on the substitution was rendered by the Minister.

1992, c. 1, s. 172; 1995, c. 1, s. 129; 1997, c. 3, s. 71; 2010, c. 31, s. 89.

2006-03-01

1029.8.9.0.1. For the purposes of Division II.1, where a university research contract has been entered into by an eligible university entity that is a prescribed university hospital medical research centre, and another eligible university entity that is either a subsidiary wholly-owned corporation of the centre or a non-profit corporation under the authority of the centre is substituted therefor to carry on the performance of the contract, the subsidiary or the corporation, as the case may be, is deemed not to be a separate person from the centre if

(a)  an application for an advance ruling regarding the substitution has been filed with the Ministère du Revenu within 90 days from the date of substitution, and

(b)  a favourable ruling on the substitution was rendered by the Ministère du Revenu.

1992, c. 1, s. 172; 1995, c. 1, s. 129; 1997, c. 3, s. 71.