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I-3 - Taxation Act
Section 737.18.22
Disposition versions
737.18.22. (Repealed).
2002, c. 40, s. 60; 2022, c. 232022, c. 23, s. 53.
737.18.22. Where, for a taxation year, a corporation would, but for this section, be a qualified corporation and the corporation is a party to a transaction or operation or to a series of transactions or operations, one of the main purposes of which may reasonably be considered to enable the corporation to benefit from the deduction provided for in section 737.18.26 in computing its taxable income for that year, the deduction provided for in section 1138.2.3 in computing its paid-up capital for that year or the exemption from the contribution payable under the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5) provided for in the sixth paragraph of section 34 of that Act, or to increase the deductions or the exemption, the corporation is deemed not to be a qualified corporation.
