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I-3 - Taxation Act
Section 1029.8.35.1.1
Disposition versions
1029.8.35.1.1. For the purposes of subparagraph a of the first paragraph of section 1029.8.35 in respect of property for which an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles after 2 December 2014, but before 1 January 2017, the qualified labour expenditure of a corporation for a particular taxation year in respect of the property is deemed to be equal to 102/100 of the qualified labour expenditure otherwise determined.
