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 1129.4.21
Disposition versions
1129.4.21. For the purposes of Part I, except for Division II.6.0.5 of Chapter III.1 of Title III of Book IX, the following rules apply:
(a) tax paid to the Minister by a corporation at any time, under section 1129.4.19, in relation to a qualified brokerage expenditure is deemed to be an amount of assistance repaid by the corporation at that time in respect of the expenditure, pursuant to a legal obligation; and
(b) tax paid to the Minister by a corporation at any time, under section 1129.4.20, in relation to a qualified brokerage expenditure is deemed to be an amount of assistance repaid at that time by the partnership referred to in that section in respect of the expenditure, pursuant to a legal obligation.
