I-3 - Taxation Act

Section 1029.8.36.59.12 Disposition versions

2021-06-04

1029.8.36.59.12. (Repealed).

2005, c. 1, s. 244; 2006, c. 3, s. 35; 2006, c. 36, s. 155; 2009, c. 15, s. 274; 2011, c. 1, s. 72; 2021, c. 18, s. 123.

2011-02-17

1029.8.36.59.12. In this division,

“annual forest management plan” means a plan referred to in section 59 of the Forest Act (chapter F-4.1);

“eligible access road or bridge” of a corporation or partnership means an access road or bridge in respect of which the Minister of Natural Resources and Wildlife issues a qualification certificate for the purposes of this division to the corporation or partnership;

“eligible construction and major repair work” means

(a)  in respect of the construction of an access road, the impact assessments, localization, plans and specifications, clearing, grubbing, shaping, filling, drilling and blasting, subbase course, snow removal, signalization, culverts and supervision;

(b)  in respect of the construction of a bridge, the impact assessments, geotechnical studies, localization, plans and specifications, foundation unit, superstructure, deck, approach fill, drilling and blasting, signalization and supervision; and

(c)  major repair work on an eligible access road or bridge;

“eligible construction work” means

(a)  in respect of the construction of an access road, the impact assessments, localization, plans and specifications, clearing, grubbing, shaping, filling, drilling and blasting, subbase course, snow removal, signalization, culverts and supervision; or

(b)  in respect of the construction of a bridge, the impact assessments, geotechnical studies, localization, plans and specifications, foundation unit, superstructure, deck, approach fill, drilling and blasting, signalization and supervision;

“eligible expenses” of a corporation for a taxation year or of a partnership for a fiscal period, in respect of an eligible access road or bridge of the corporation or partnership, means

(a)  expenses incurred by the corporation in the year or by the partnership in the fiscal period, that are directly attributable to eligible construction work of the eligible access road or bridge, if

i.  the expenses are incurred in any of the following periods:

(1)  after 11 March 2003 and before 12 June 2003, or

(2)  after 11 June 2003 and before 1 January 2004, if the expenses are incurred in accordance with an annual forest management plan submitted to the Minister of Natural Resources, Wildlife and Parks before 12 June 2003 and the construction of the eligible access road or bridge began before 12 June 2003, and

ii.  the expenses consist of

(1)  wages paid to an employee of the corporation or partnership in consideration for services rendered by the employee in connection with the carrying out of eligible construction work of the eligible access road or bridge,

(2)  an expense relating to the cost of the property that is consumed in connection with the carrying out, by the corporation or partnership, of eligible construction work of the eligible access road or bridge, or

(3)  the portion of the consideration paid to a person or partnership under a contract that may reasonably be attributed to eligible construction work of the eligible access road or bridge carried out on behalf of the corporation or partnership; and

(b)  expenses incurred by the corporation in the year or by the partnership in the fiscal period, that are directly attributable to eligible construction and major repair work of the eligible access road or bridge, if

i.  the expenses are incurred after 23 March 2006 and before 1 April 2013 in accordance with an annual forest management plan approved by the Minister of Natural Resources and Wildlife or a special forest management plan implemented by that Minister,

ii.  the expenses consist of

(1)  wages paid to an employee of the corporation or partnership in consideration for services rendered by the employee in connection with the carrying out of eligible construction and major repair work of the eligible access road or bridge,

(2)  an expense relating to the cost of the property that is consumed in connection with the carrying out, by the corporation or partnership, of eligible construction and major repair work of the eligible access road or bridge, or

(3)  the portion of the consideration paid to a person or partnership under a contract that may reasonably be attributed to eligible construction and major repair work of the eligible access road or bridge carried out on behalf of the corporation or partnership, and

iii.  the expenses are not expenses incurred for the preventive or routine maintenance of an existing access road or bridge;

“forest management agreement” means an agreement referred to in section 84.1 of the Forest Act;

“forest management contract” means a contract referred to in section 102 of the Forest Act;

“qualified corporation” for a taxation year means a corporation that, in the year, carries on a business in Québec and has an establishment in Québec, other than a corporation

(a)  that is exempt from tax for the year under Book VIII; or

(b)  that would be exempt from tax for the year under section 985, but for section 192;

“qualified partnership” for a fiscal period means a partnership that, in the fiscal period, carries on a business in Québec and has an establishment in Québec;

“special forest management plan” means a plan referred to in section 79 of the Forest Act;

“timber supply and forest management agreement” means an agreement referred to in section 36 of the Forest Act;

“wages” means the income computed under Chapters I and II of Title II of Book III.

2005, c. 1, s. 244; 2006, c. 3, s. 35; 2006, c. 36, s. 155; 2009, c. 15, s. 274; 2011, c. 1, s. 72.

2009-06-04

1029.8.36.59.12. In this division,

“annual forest management plan” means a plan referred to in section 59 of the Forest Act (chapter F-4.1);

“eligible access road or bridge” of a corporation or partnership means an access road or bridge in respect of which the Minister of Natural Resources and Wildlife issues a qualification certificate for the purposes of this division to the corporation or partnership;

“eligible construction and major repair work” means

(a)  in respect of the construction of an access road, the impact assessments, localization, plans and specifications, clearing, grubbing, shaping, filling, drilling and blasting, subbase course, snow removal, signalization, culverts and supervision;

(b)  in respect of the construction of a bridge, the impact assessments, geotechnical studies, localization, plans and specifications, foundation unit, superstructure, deck, approach fill, drilling and blasting, signalization and supervision; and

(c)  major repair work on an eligible access road or bridge;

“eligible construction work” means

(a)  in respect of the construction of an access road, the impact assessments, localization, plans and specifications, clearing, grubbing, shaping, filling, drilling and blasting, subbase course, snow removal, signalization, culverts and supervision; or

(b)  in respect of the construction of a bridge, the impact assessments, geotechnical studies, localization, plans and specifications, foundation unit, superstructure, deck, approach fill, drilling and blasting, signalization and supervision;

“eligible expenses” of a corporation for a taxation year or of a partnership for a fiscal period, in respect of an eligible access road or bridge of the corporation or partnership, means

(a)  expenses incurred by the corporation in the year or by the partnership in the fiscal period, that are directly attributable to eligible construction work of the eligible access road or bridge, if

i.  the expenses are incurred in any of the following periods:

(1)  after 11 March 2003 and before 12 June 2003, or

(2)  after 11 June 2003 and before 1 January 2004, if the expenses are incurred in accordance with an annual forest management plan submitted to the Minister of Natural Resources, Wildlife and Parks before 12 June 2003 and the construction of the eligible access road or bridge began before 12 June 2003, and

ii.  the expenses consist of

(1)  wages paid to an employee of the corporation or partnership in consideration for services rendered by the employee in connection with the carrying out of eligible construction work of the eligible access road or bridge,

(2)  an expense relating to the cost of the property that is consumed in connection with the carrying out, by the corporation or partnership, of eligible construction work of the eligible access road or bridge, or

(3)  the portion of the consideration paid to a person or partnership under a contract that may reasonably be attributed to eligible construction work of the eligible access road or bridge carried out on behalf of the corporation or partnership; and

(b)  expenses incurred by the corporation in the year or by the partnership in the fiscal period, that are directly attributable to eligible construction and major repair work of the eligible access road or bridge, if

i.  the expenses are incurred after 23 March 2006 and before 1 January 2011 in accordance with an annual forest management plan submitted to the Minister of Natural Resources and Wildlife before 1 January 2010 and the construction or major repair of the eligible access road or bridge began before 1 January 2010,

ii.  the expenses consist of

(1)  wages paid to an employee of the corporation or partnership in consideration for services rendered by the employee in connection with the carrying out of eligible construction and major repair work of the eligible access road or bridge,

(2)  an expense relating to the cost of the property that is consumed in connection with the carrying out, by the corporation or partnership, of eligible construction and major repair work of the eligible access road or bridge, or

(3)  the portion of the consideration paid to a person or partnership under a contract that may reasonably be attributed to eligible construction and major repair work of the eligible access road or bridge carried out on behalf of the corporation or partnership, and

iii.  the expenses are not expenses incurred for the preventive or routine maintenance of an existing access road or bridge;

“forest management agreement” means an agreement referred to in section 84.1 of the Forest Act;

“forest management contract” means a contract referred to in section 102 of the Forest Act;

“qualified corporation” for a taxation year means a corporation that, in the year, carries on a business in Québec and has an establishment in Québec, other than a corporation

(a)  that is exempt from tax for the year under Book VIII; or

(b)  that would be exempt from tax for the year under section 985, but for section 192;

“qualified partnership” for a fiscal period means a partnership that, in the fiscal period, carries on a business in Québec and has an establishment in Québec;

“timber supply and forest management agreement” means an agreement referred to in section 36 of the Forest Act;

“wages” means the income computed under Chapters I and II of Title II of Book III.

2005, c. 1, s. 244; 2006, c. 3, s. 35; 2006, c. 36, s. 155; 2009, c. 15, s. 274.

2006-12-06

1029.8.36.59.12. In this division,

“annual forest management plan” means a plan referred to in section 57 of the Forest Act (chapter F-4.1);

“eligible access road or bridge” of a corporation or partnership means an access road or bridge in respect of which the Minister of Natural Resources and Wildlife issues a qualification certificate for the purposes of this division to the corporation or partnership;

“eligible construction and major repair work” means

(a)  in respect of the construction of an access road, the impact assessments, localization, plans and specifications, clearing, grubbing, shaping, filling, drilling and blasting, subbase course, snow removal, signalization, culverts and supervision;

(b)  in respect of the construction of a bridge, the impact assessments, geotechnical studies, localization, plans and specifications, foundation unit, superstructure, deck, approach fill, drilling and blasting, signalization and supervision; and

(c)  major repair work on an eligible access road or bridge;

“eligible construction work” means

(a)  in respect of the construction of an access road, the impact assessments, localization, plans and specifications, clearing, grubbing, shaping, filling, drilling and blasting, subbase course, snow removal, signalization, culverts and supervision; or

(b)  in respect of the construction of a bridge, the impact assessments, geotechnical studies, localization, plans and specifications, foundation unit, superstructure, deck, approach fill, drilling and blasting, signalization and supervision;

“eligible expenses” of a corporation for a taxation year or of a partnership for a fiscal period, in respect of an eligible access road or bridge of the corporation or partnership, means

(a)  expenses incurred by the corporation in the year or by the partnership in the fiscal period, that are directly attributable to eligible construction work of the eligible access road or bridge, if

i.  the expenses are incurred in any of the following periods:

(1)  after 11 March 2003 and before 12 June 2003, or

(2)  after 11 June 2003 and before 1 January 2004, if the expenses are incurred in accordance with an annual forest management plan submitted to the Minister of Natural Resources, Wildlife and Parks before 12 June 2003 and the construction of the eligible access road or bridge began before 12 June 2003, and

ii.  the expenses consist of

(1)  wages paid to an employee of the corporation or partnership in consideration for services rendered by the employee in connection with the carrying out of eligible construction work of the eligible access road or bridge,

(2)  an expense relating to the cost of the property that is consumed in connection with the carrying out, by the corporation or partnership, of eligible construction work of the eligible access road or bridge, or

(3)  the portion of the consideration paid to a person or partnership under a contract that may reasonably be attributed to eligible construction work of the eligible access road or bridge carried out on behalf of the corporation or partnership; and

(b)  expenses incurred by the corporation in the year or by the partnership in the fiscal period, that are directly attributable to eligible construction and major repair work of the eligible access road or bridge, if

i.  the expenses are incurred after 23 March 2006 and before 1 January 2011 in accordance with an annual forest management plan submitted to the Minister of Natural Resources and Wildlife before 1 January 2010 and the construction or major repair of the eligible access road or bridge began before 1 January 2010,

ii.  the expenses consist of

(1)  wages paid to an employee of the corporation or partnership in consideration for services rendered by the employee in connection with the carrying out of eligible construction and major repair work of the eligible access road or bridge,

(2)  an expense relating to the cost of the property that is consumed in connection with the carrying out, by the corporation or partnership, of eligible construction and major repair work of the eligible access road or bridge, or

(3)  the portion of the consideration paid to a person or partnership under a contract that may reasonably be attributed to eligible construction and major repair work of the eligible access road or bridge carried out on behalf of the corporation or partnership, and

iii.  the expenses are not expenses incurred for the preventive or routine maintenance of an existing access road or bridge;

“forest management agreement” means an agreement referred to in section 84.1 of the Forest Act;

“forest management contract” means a contract referred to in section 102 of the Forest Act;

“qualified corporation” for a taxation year means a corporation that, in the year, carries on a business in Québec and has an establishment in Québec, other than a corporation

(a)  that is exempt from tax for the year under Book VIII; or

(b)  that would be exempt from tax for the year under section 985, but for section 192;

“qualified partnership” for a fiscal period means a partnership that, in the fiscal period, carries on a business in Québec and has an establishment in Québec;

“timber supply and forest management agreement” means an agreement referred to in section 36 of the Forest Act;

“wages” means the income computed under Chapters I and II of Title II of Book III.

2005, c. 1, s. 244; 2006, c. 3, s. 35; 2006, c. 36, s. 155.

2006-03-01

1029.8.36.59.12. In this division,

“annual forest management plan” means a plan referred to in section 57 of the Forest Act (chapter F-4.1);

“eligible access road or bridge” of a corporation or partnership means an access road or bridge in respect of which the Minister of Natural Resources, Wildlife and Parks issues a qualification certificate for the purposes of this division to the corporation or partnership;

“eligible expenses” of a corporation for a taxation year or of a partnership for a fiscal period, in respect of an eligible access road or bridge of the corporation or partnership, means expenses incurred by the corporation in the year or by the partnership in the fiscal period, that are directly attributable to eligible work relating to the construction of the eligible access road or bridge, if

(a)  the expenses are incurred in any of the following periods:

i.  after 11 March 2003 and before 12 June 2003, or

ii.  after 11 June 2003 and before 1 January 2004, where the expenses are incurred in accordance with an annual forest management plan submitted to the Minister of Natural Resources, Wildlife and Parks before 12 June 2003 and the construction of the eligible access road or bridge began before 12 June 2003; and

(b)  the expenses consist of

i.  wages paid to an employee of the corporation or partnership in consideration for services rendered by the employee in connection with the carrying out of eligible work relating to the construction of the eligible access road or bridge,

ii.  an expense relating to the cost of the property that is consumed in connection with the carrying out, by the corporation or partnership, of eligible work relating to the construction of the eligible access road or bridge, or

iii.  the portion of the consideration paid to a person or partnership under a contract that may reasonably be attributed to eligible work relating to the construction of the eligible access road or bridge and carried out on behalf of the corporation or partnership;

“eligible work” means

(a)  in respect of the construction of an access road, the impact assessments, localization, plans and specifications, clearing, grubbing, shaping, filling, drilling and blasting, subbase course, snow removal, signalization, culverts and supervision; or

(b)  in respect of the construction of a bridge, the impact assessments, geotechnical studies, localization, plans and specifications, foundation unit, superstructure, deck, approach fill, drilling and blasting, signalization and supervision;

“forest management agreement” means an agreement referred to in section 84.1 of the Forest Act;

“forest management contract” means a contract referred to in section 102 of the Forest Act;

“qualified corporation” for a taxation year means a corporation that, in the year, carries on a business in Québec and has an establishment in Québec, other than a corporation

(a)  that is exempt from tax for the year under Book VIII; or

(b)  that would be exempt from tax for the year under section 985, but for section 192;

“qualified partnership” for a fiscal period means a partnership that, in the fiscal period, carries on a business in Québec and has an establishment in Québec;

“timber supply and forest management agreement” means an agreement referred to in section 36 of the Forest Act;

“wages” means the income computed under Chapters I and II of Title II of Book III.

2005, c. 1, s. 244.