I-3 - Taxation Act

Section 1029.6.0.1.3 Disposition versions

2009-06-04

1029.6.0.1.3. (Repealed).

2001, c. 51, s. 89; 2002, c. 9, s. 47; 2003, c. 9, s. 172; 2009, c. 15, s. 194.

2006-03-01

1029.6.0.1.3. Notwithstanding paragraph b of section 1029.6.0.1, a taxpayer may be deemed under any of Divisions II.6.0.1.3, II.6.0.1.6 and II.6.0.3 to have paid an amount to the Minister for a taxation year, or be deemed under section 34.1.9 of the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5) to have made an overpayment to the Minister, in respect of all or part of a cost, an expenditure or costs, incurred in performing a particular contract or any contract derived therefrom, that may reasonably be considered to relate to a particular expenditure or to particular costs, if it may reasonably be considered that all or a portion of a consideration paid or payable by a person or partnership under the particular contract relates to the particular expenditure or particular costs and that the person or a member of the partnership may, for a taxation year, be deemed to have paid an amount to the Minister under Division II.4.3 in respect of that expenditure or those costs, as the case may be.

2001, c. 51, s. 89; 2002, c. 9, s. 47; 2003, c. 9, s. 172.