I-3 - Taxation Act

Section 1029.8.36.0.0.15 Disposition versions

2012-05-09

1029.8.36.0.0.15. (Repealed).

2001, c. 51, s. 117; 2004, c. 21, s. 319; 2005, c. 23, s. 162; 2012, c. 8, s. 198.

2006-03-01

1029.8.36.0.0.15. Subject to sections 1010 to 1011, for the purposes of section 1029.8.36.0.0.14, where the Société de développement des entreprises culturelles replaces a favourable advance ruling or a certificate given or issued by it, as the case may be, in respect of a property that is an eligible work or an eligible group of works, the following rules apply:

(a)  the replaced favourable advance ruling is null from the time it was given or deemed given, and the new favourable advance ruling is deemed to have been given at that time; and

(b)  the replaced certificate is null from the time it was issued or deemed issued, and the new certificate is deemed to have been issued at that time.

2001, c. 51, s. 117; 2004, c. 21, s. 319; 2005, c. 23, s. 162.