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I-3 - Taxation Act

Section 737.18.17.11
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737.18.17.11. Where the amount agreed on, in respect of a particular fiscal period of a partnership, in relation to a large investment project, pursuant to an agreement referred to in section 737.18.17.10 or 737.18.17.10.1, is greater than the excess amount referred to in the first paragraph of section 737.18.17.10 or the maximum annual tax assistance amount referred to in the first paragraph of section 737.18.17.10.1, the agreed amount is, for the purposes of this Title and section 34.1.0.3 or 34.1.0.3.1 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), as the case may be, deemed to be equal to that excess amount or maximum amount.
2015, c. 21, s. 260; 2024, c. 11, s. 69.
737.18.17.11. Where the amount agreed on, in respect of a particular fiscal period of a partnership, in relation to a large investment project, pursuant to an agreement referred to in section 737.18.17.10, is greater than the excess amount referred to in the first paragraph of that section, the agreed amount is, for the purposes of this Title and section 34.1.0.3 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5), deemed to be equal to that excess amount.
2015, c. 21, s. 260.
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