Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 1029.8.36.0.3.81
Disposition versions

Full text
1029.8.36.0.3.81. (Repealed).
2009, c. 15, s. 241; 2012, c. 8, s. 204.
1029.8.36.0.3.81. Subject to sections 1010 to 1011 and for the purposes of this division, if Investissement Québec replaces or revokes a certificate that was 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.
A 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.
2009, c. 15, s. 241.
© Gouvernement du Québec