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I-3 - Taxation Act

Section 713.1
Disposition versions

Full text
713.1. Notwithstanding section 710, no amount may be deducted by a corporation in respect of a gift of property that is a certified Québec film or a Québec film production, within the meaning assigned to those terms by the regulations under section 130, if the gift is made by the corporation within a period of three years commencing on the day on which the property is acquired by it.
1992, c. 1, s. 34; 1993, c. 64, s. 47; 1997, c. 3, s. 71.
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