I-3 - Taxation Act

Section 1015.0.2 Disposition versions

2006-03-01

1015.0.2. No amount shall be deducted or withheld under section 1015 in respect of an amount paid, allocated, granted or awarded for services rendered or to be rendered in Québec, for a period referred to in that section or part of such a period of a taxation year, to an individual, to the extent that the amount is attributable to an amount that may be deducted in computing the individual’s taxable income for the year or a preceding taxation year under section 737.22.0.10 or could deduct under that section if the individual’s taxable income had been determined under this Part, where the certificate referred to in the definition of “eligible individual” in section 737.22.0.9 was issued to the individual in relation to an eligible production, within the meaning of that section, and the certificate is valid for that period or part of the period.

2003, c. 9, s. 164.