I-3 - Taxation Act

Section 21.42 Disposition versions

2012-05-09

21.42. (Repealed).

2005, c. 23, s. 36; 2012, c. 8, s. 40.

2006-03-01

21.42. A registered Québec amateur athletic association means a Québec amateur athletic association registered as such with the Minister and the registration of which is in force.

For the purposes of the first paragraph, the Minister may, on application made to the Minister in prescribed form, register an organization as a Québec amateur athletic association if the Minister considers that the organization

(a)  is created under a law of Québec or Canada;

(b)  has its management and control centre in Québec;

(c)  is a person exempt from tax described in section 996; and

(d)  has, as its primary purpose and its primary function, the promotion of amateur athletics in Québec on a Québec-wide basis.

2005, c. 23, s. 36.