I-3 - Taxation Act

Full text
1129.4.3.45. In this Part,
eligibility period has the meaning assigned by the first paragraph of section 1029.8.36.0.3.88;
eligible digital conversion activity has the meaning assigned by the first paragraph of section 1029.8.36.0.3.88;
eligible digital conversion contract has the meaning assigned by the first paragraph of section 1029.8.36.0.3.88;
eligible digital conversion costs has the meaning assigned by the first paragraph of section 1029.8.36.0.3.88;
eligible media has the meaning assigned by the first paragraph of section 1029.8.36.0.3.88;
establishment has the meaning assigned by section 1;
qualified expenditure has the meaning assigned by section 1029.8.36.0.3.88;
qualified property has the meaning assigned by the first paragraph of section 1029.8.36.0.3.88;
qualified wages has the meaning assigned by the first paragraph of section 1029.8.36.0.3.88.
In this Part, a print media is deemed to be an eligible media for a particular period that follows the last day of the eligibility period, if the conditions of section 18.4 of Schedule A to the Act respecting the sectoral parameters of certain fiscal measures (chapter P-5.1) are met in its respect for that period.
2019, c. 14, s. 442.