Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 1029.8.36.0.91
Disposition versions

Full text
1029.8.36.0.91. (Repealed).
2002, c. 9, s. 83; 2021, c. 18, s. 121.
1029.8.36.0.91. For the purposes of this division, the eligible expenses incurred by a qualified corporation in a taxation year in respect of a strategic building shall be reduced by the amount of the consideration for the disposition or lease of another property, or for the provision of services, to the qualified corporation or a person with whom the corporation does not deal at arm’s length, except where the consideration may reasonably be considered to relate to property resulting from work, or services, related to the construction, renovation or alteration of the strategic building, or property or a part of property consumed in connection with such work or services.
2002, c. 9, s. 83.
© Gouvernement du Québec