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I-3 - Taxation Act

Section 1029.8.16.1.9
Disposition versions

Full text
1029.8.16.1.9. No taxpayer may be deemed to have paid to the Minister an amount or the taxpayer’s share of an amount referred to in the first paragraph of section 1029.8.16.1.4 or 1029.8.16.1.5 in respect of an agreement referred to in that first paragraph, to which that amount or that share of an amount, as the case may be, is related, for scientific research and experimental development that is undertaken under the agreement after the expiration of the three-year period that begins on the day on which the Minister of Economy and Innovation issued its last qualification certificate in respect of the agreement.
2007, c. 12, s. 122; 2009, c. 15, s. 213; 2013, c. 28, s. 141; 2019, c. 29, s. 89.
1029.8.16.1.9. No taxpayer may be deemed to have paid to the Minister an amount or the taxpayer’s share of an amount referred to in the first paragraph of section 1029.8.16.1.4 or 1029.8.16.1.5 in respect of an agreement referred to in that first paragraph, to which that amount or that share of an amount, as the case may be, is related, for scientific research and experimental development that is undertaken under the agreement after the expiration of the three-year period that begins on the day on which the Minister of Higher Education, Research, Science and Technology issued its last qualification certificate in respect of the agreement.
2007, c. 12, s. 122; 2009, c. 15, s. 213; 2013, c. 28, s. 141.
1029.8.16.1.9. No taxpayer may be deemed to have paid to the Minister an amount or the taxpayer’s share of an amount referred to in the first paragraph of section 1029.8.16.1.4 or 1029.8.16.1.5 in respect of an agreement referred to in that first paragraph, to which that amount or that share of an amount, as the case may be, is related, for scientific research and experimental development that is undertaken under the agreement after the expiration of the three-year period that begins on the day on which the Minister of Economic Development, Innovation and Export Trade issued its last qualification certificate in respect of the agreement.
2007, c. 12, s. 122; 2009, c. 15, s. 213.
1029.8.16.1.9. No taxpayer may be deemed to have paid to the Minister an amount or the taxpayer’s share of an amount referred to in the first paragraph of section 1029.8.16.1.4 or 1029.8.16.1.5 in respect of an agreement referred to in that first paragraph, to which that amount or that share of an amount, as the case may be, is related, for scientific research and experimental development that is undertaken under the agreement after the expiration of the three-year period that begins on the day on which the Ministère du Revenu gives its last favourable advance ruling in respect of the agreement.
2007, c. 12, s. 122.
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