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I-3 - Taxation Act
Section 737.18.17.20
Disposition versions
737.18.17.20. The agreement to which subparagraph e of the second paragraph of section 737.18.17.18 refers in respect of a particular fiscal period of a partnership, in relation to a large investment project of the partnership, is the agreement under which the partnership and all its members agree on an amount in respect of the particular amount determined in relation to the partnership in accordance with the second paragraph of section 34.1.0.5 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5) for the particular fiscal period, in relation to the large investment project, for the purpose of allocating to each corporation that is a member of the partnership, for its taxation year in which the particular fiscal period ends, its share of the agreed amount, which amount must not be greater than the amount that would be the partnership’s particular amount in relation to the large investment project for the particular fiscal period if subparagraph 2 of subparagraph ii of subparagraph d of the third paragraph of that section 34.1.0.5 were read without reference to “the particular fiscal period or”.
The share of a corporation that is a member of the partnership of the amount agreed on pursuant to an agreement referred to in the first paragraph, in respect of a fiscal period, is the agreed proportion of that amount in respect of the corporation for the partnership’s fiscal period.
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 the first paragraph, is greater than the amount referred to in the first paragraph, the agreed amount is, for the purposes of this Title and section 34.1.0.5 of the Act respecting the Régie de l’assurance maladie du Québec, deemed to be equal to the amount referred to in the first paragraph.
