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 1029.8.36.0.59
Disposition versions

Full text
1029.8.36.0.59. (Repealed).
2000, c. 39, s. 176; 2001, c. 51, s. 165; 2003, c. 9, s. 259; 2021, c. 18, s. 121.
1029.8.36.0.59. The amount to which the first paragraph of section 1029.8.36.0.57 refers in relation to a qualified brokerage expenditure incurred by a corporation in a taxation year in the course of carrying on a recognized business, is, where the amount determined under paragraph b of the definition of “qualified brokerage expenditure” in the first paragraph of section 1029.8.36.0.55 is the qualified brokerage expenditure for that taxation year, equal to the aggregate of
(a)  40% of the portion of the qualified brokerage expenditure that may reasonably be considered to be attributable to the fees incurred by the corporation in the year, but after 9 March 1999 and before 1 January 2002;
(b)  30% of the portion of the qualified brokerage expenditure that may reasonably be considered to be attributable to the fees incurred by the corporation in the year, but after 31 December 2001 and before 1 January 2005; and
(c)  20% of the portion of the qualified brokerage expenditure that may reasonably be considered to be attributable to the fees incurred by the corporation in the year, but after 31 December 2004 and before 1 January 2014.
2000, c. 39, s. 176; 2001, c. 51, s. 165; 2003, c. 9, s. 259.
© Gouvernement du Québec