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I-3 - Taxation Act

Section 1029.8.36.0.26
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Full text
1029.8.36.0.26. (Repealed).
2000, c. 39, s. 176; 2001, c. 51, s. 153; 2001, c. 69, s. 12; 2003, c. 9, s. 231; 2012, c. 8, s. 210.
1029.8.36.0.26. Subject to sections 1010 to 1011 and for the purposes of this division, where Investissement Québec replaces or revokes a certificate that was issued to a corporation for a taxation year, the following rules apply:
(a)  the replaced certificate is null from the time it was issued or deemed issued, and the new certificate is deemed to have been issued at that time for that taxation year; and
(b)  the revoked certificate is null from the time the revocation becomes effective.
The revoked certificate referred to in the first paragraph is deemed not to have been issued as of the effective date specified in the notice of revocation.
2000, c. 39, s. 176; 2001, c. 51, s. 153; 2001, c. 69, s. 12; 2003, c. 9, s. 231.
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