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I-3 - Taxation Act
Section 1029.8.35.3
Disposition versions
1029.8.35.3. The amount that a corporation is deemed to have paid to the Minister, under section 1029.8.35, on account of its tax payable for a taxation year under this Part in respect of property, must not exceed the amount obtained by multiplying the amount of the qualified labour expenditure for the year in respect of the property by
(a) where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 28 March 2017,
i. if the favourable advance ruling given and the certificate issued in relation to the property specify that the property is a film adapted from a foreign format, 62%, or
ii. if the favourable advance ruling given and the certificate issued in relation to the property do not specify that the property is a film adapted from a foreign format, 66%;
(a.0.1) where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 31 August 2014 and before 27 March 2015 or, if the Société de développement des entreprises culturelles considers that the work on the property was not sufficiently advanced on 4 June 2014, after that date and before 27 March 2015, or where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 26 March 2015 and before 29 March 2017, if the favourable advance ruling given and the certificate issued in relation to the property specify that the property is a film adapted from a foreign format, 52%;
(a.1) where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 26 March 2015 and before 29 March 2017, if the favourable advance ruling given and the certificate issued in relation to the property do not specify that the property is a film adapted from a foreign format, 56%; or
(b) in other cases,
i. 48.5625%, if the taxation year ends before 1 January 2009, or
ii. 65%, if the taxation year ends after 31 December 2008.
1029.8.35.3. The amount that a corporation is deemed to have paid to the Minister, under section 1029.8.35, on account of its tax payable for a taxation year under this Part in respect of property, must not exceed the amount obtained by multiplying the amount of the qualified labour expenditure for the year in respect of the property by
(a) where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 28 March 2017,
i. if the favourable advance ruling given and the certificate issued in relation to the property specify that the property is a film adapted from a foreign format, 62%, or
ii. if the favourable advance ruling given and the certificate issued in relation to the property do not specify that the property is a film adapted from a foreign format, 66%;
(a.0.1) where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 31 August 2014 and before 27 March 2015 or, if the Société de développement des entreprises culturelles considers that the work on the property was not sufficiently advanced on 4 June 2014, after that date and before 27 March 2015, or where an application for a favourable advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 26 March 2015 and before 29 March 2017, if the favourable advance ruling given and the certificate issued in relation to the property specify that the property is a film adapted from a foreign format, 52%;
(a.1) where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 26 March 2015 and before 29 March 2017, if the favourable advance ruling given and the certificate issued in relation to the property do not specify that the property is a film adapted from a foreign format, 56%; or
(b) in other cases,
i. 48.5625%, if the taxation year ends before 1 January 2009, or
ii. 65%, if the taxation year ends after 31 December 2008.
1029.8.35.3. The amount that a corporation is deemed to have paid to the Minister, under section 1029.8.35, on account of its tax payable for a taxation year under this Part in respect of property, must not exceed the amount obtained by multiplying the amount of the qualified labour expenditure for the year in respect of the property by
(a) where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 31 August 2014 and before 27 March 2015 or, if the Société de développement des entreprises culturelles considers that the work on the property was not sufficiently advanced on 4 June 2014, after that date and before 27 March 2015, or where an application for a favourable advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 26 March 2015, if the favourable advance ruling given and the certificate issued in relation to the property specify that the property is a film adapted from a foreign format, 52%;
(a.1) where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 26 March 2015, if the favourable advance ruling given and the certificate issued in relation to the property do not specify that the property is a film adapted from a foreign format, 56%; or
(b) in other cases,
i. 48.5625%, if the taxation year ends before 1 January 2009, or
ii. 65%, if the taxation year ends after 31 December 2008.
1029.8.35.3. The amount that a corporation is deemed to have paid to the Minister, under section 1029.8.35, on account of its tax payable for a taxation year under this Part in respect of property, must not exceed the amount obtained by multiplying the amount of the qualified labour expenditure for the year in respect of the property by
(a) where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 31 August 2014 or, if the Société de développement des entreprises culturelles considers that the work on the property was not sufficiently advanced on 4 June 2014, after that date, 52%; or
(b) in other cases,
i. 48.5625%, if the taxation year ends before 1 January 2009, or
ii. 65%, if the taxation year ends after 31 December 2008.
1029.8.35.3. Where, for a taxation year, all or part of an expenditure of a corporation is a qualified expenditure for services rendered outside the Montréal area for the year in respect of a property and a qualified computer-aided special effects and animation expenditure for the year in respect of the property, the amount that the corporation is deemed to have paid to the Minister, under section 1029.8.35, on account of its tax payable for the taxation year under this Part in respect of the property, must not exceed the amount obtained by multiplying the amount of the qualified labour expenditure for the year in respect of the property by
(a) where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 31 August 2014 or, if the Société de développement des entreprises culturelles considers that the work on the property was not sufficiently advanced on 4 June 2014, after that date, 52%; or
(b) in other cases,
i. 48.5625%, if the taxation year ends before 1 January 2009, or
ii. 65%, if the taxation year ends after 31 December 2008.
1029.8.35.3. Where all or part of an expenditure of a corporation is a qualified expenditure for services rendered outside the Montréal area for the year in respect of a property and a qualified computer-aided special effects and animation expenditure for the year in respect of the property, the amount that the corporation is deemed to have paid to the Minister, under section 1029.8.35, on account of its tax payable for a taxation year under this Part in respect of a property, shall not exceed,
(a) for a taxation year that ends before 1 January 2009, 48.5625% of the qualified labour expenditure for the year in respect of the property; or
(b) for a taxation year that ends after 31 December 2008, 65% of the qualified labour expenditure for the year in respect of the property.
1029.8.35.3. Where all or part of an expenditure of a corporation is a qualified expenditure for services rendered outside the Montréal area for the year in respect of a property and a qualified computer-aided special effects and animation expenditure for the year in respect of the property, the amount that the corporation is deemed to have paid to the Minister, under section 1029.8.35, on account of its tax payable for a taxation year under this Part in respect of a property, shall not exceed,
(a) where subparagraph b of the first paragraph of section 1029.8.35.2 applies in respect of the property
i. for a taxation year that ends before 1 January 2009, 48.5625% of the qualified labour expenditure for the year in respect of the property, or
ii. for a taxation year that ends after 31 December 2008, 65% of the qualified labour expenditure for the year in respect of the property; and
(b) where subparagraph b of the second paragraph of section 1029.8.35.2 applies in respect of the property, 55.5% of the qualified labour expenditure for the year in respect of the property.
1029.8.35.3. Where all or part of an expenditure of a corporation is a qualified expenditure for services rendered outside the Montréal area for the year in respect of a property and a qualified computer-aided special effects and animation expenditure for the year in respect of the property, the amount that the corporation is deemed to have paid to the Minister, under section 1029.8.35, on account of its tax payable for a taxation year under this Part in respect of a property, shall not exceed,
(a) where subparagraph b of the first paragraph of section 1029.8.35.2 applies in respect of the property, 48.5625% of the qualified labour expenditure for the year in respect of the property; and
(b) where subparagraph b of the second paragraph of section 1029.8.35.2 applies in respect of the property, 55.5% of the qualified labour expenditure for the year in respect of the property.
