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I-3 - Taxation Act
Section 1029.8.36.0.3.75
Disposition versions
1029.8.36.0.3.75. (Repealed).
1029.8.36.0.3.75. Subject to sections 1010 to 1011 and for the purposes of this division, if Investissement Québec replaces or revokes a certificate issued to a corporation for a taxation year, the following rules apply:
(a) a 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) a 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.
