I-3 - Taxation Act

Section 1029.8.36.0.3.10 Disposition versions

2012-05-09

1029.8.36.0.3.10. (Repealed).

1999, c. 83, s. 198; 2001, c. 51, s. 125; 2001, c. 69, s. 12; 2004, c. 21, s. 322; 2005, c. 38, s. 249; 2007, c. 12, s. 163; 2012, c. 8, s. 199.

2007-11-07

1029.8.36.0.3.10. Subject to sections 1010 to 1011 and for the purposes of section 1029.8.36.0.3.9, if Investissement Québec replaces or revokes a qualification certificate issued to a corporation for a taxation year, the following rules apply:

(a)  (subparagraph repealed);

(b)  (subparagraph repealed);

(c)  (subparagraph repealed);

(c.1)  the replaced qualification certificate is null from the time it was issued or deemed issued and the new qualification certificate is deemed to have been issued at that time for that taxation year; and

(d)  the revoked qualification certificate is null from the time the revocation becomes effective.

The revoked qualification 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.

1999, c. 83, s. 198; 2001, c. 51, s. 125; 2001, c. 69, s. 12; 2004, c. 21, s. 322; 2005, c. 38, s. 249; 2007, c. 12, s. 163.

2006-03-01

1029.8.36.0.3.10. Subject to sections 1010 to 1011 and for the purposes of section 1029.8.36.0.3.9, if Investissement Québec replaces or revokes a favourable advance ruling given or a certificate issued to a corporation in respect of a property that is a multimedia title, or a qualification certificate issued to a corporation for a taxation year, the following rules apply:

(a)  (subparagraph repealed);

(b)  the replaced favourable advance ruling is null from the time it was given or deemed given and the new favourable advance ruling is deemed to have been given at that time;

(c)  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;

(c.1)  the replaced qualification certificate is null from the time it was issued or deemed issued and the new qualification certificate is deemed to have been issued at that time for that taxation year; and

(d)  the revoked favourable advance ruling, revoked qualification certificate or revoked certificate, as the case may be, is null from the time the revocation becomes effective.

The revoked favourable advance ruling referred to in the first paragraph is deemed not to have been given as of the effective date specified in the notice of revocation and the revoked qualification certificate or revoked certificate referred to in the first paragraph is deemed not to have been issued as of that date.

1999, c. 83, s. 198; 2001, c. 51, s. 125; 2001, c. 69, s. 12; 2004, c. 21, s. 322; 2005, c. 38, s. 249.