I-3 - Taxation Act

Section 1029.8.36.0.94 Disposition versions

2019-06-19

1029.8.36.0.94. In this division,

“associated group” in a taxation year means all the corporations that meet the following conditions:

(a)  the corporations are associated with each other in the taxation year; and

(b)  each corporation is a qualified corporation for the taxation year;

“eligible cellulosic ethanol” has the meaning assigned by section 1029.8.36.0.103;

“eligible ethanol” means the ethyl alcohol with the chemical formula C2H5OH (other than eligible cellulosic ethanol) produced from renewable materials to be sold as a product to be blended directly with gasoline or for use as an input in the reformulation of gasoline or the production of ethyl tertiary-butyl ether;

“eligible production of ethanol” of a qualified corporation for a particular month means the total number of litres of ethanol that corresponds to all of the qualified corporation’s shipments of eligible ethanol for the particular month;

“ethanol production unit” of a qualified corporation means all the property the qualified corporation uses in producing eligible ethanol or eligible cellulosic ethanol in Québec;

“month” means, in the case where a taxation year begins on a day in a calendar month other than the first day of that month, any period that begins on that day in a calendar month within the taxation year, other than the month in which the year ends, and that ends on the day immediately preceding that day in the calendar month that follows that month or, for the month in which the taxation year ends, on the day on which that year ends, and if there is no such immediately preceding day in the following month, on the last day of that month;

“qualified corporation” for a taxation year means a corporation that, in the year, has an establishment in Québec where it carries on a business engaged in the production of eligible ethanol, other than a corporation

(a)  that is exempt from tax for the year under Book VIII; or

(b)  that would be exempt from tax for the year under section 985, but for section 192;

“shipment of eligible ethanol” of a qualified corporation in respect of a particular month means a shipment consisting of a number of litres of eligible ethanol that the qualified corporation produces in Québec after 17 March 2011 and before 1 April 2023, that is sold in Québec, in that period, to the holder of a collection officer’s permit issued under the Fuel Tax Act (chapter T-1) (in subparagraph b of the second paragraph referred to as the “purchaser”) who takes possession of the ethanol in the particular month and before 1 April 2023, and that is intended for Québec.

For the purposes of the definition of “shipment of eligible ethanol” in the first paragraph, a shipment of ethanol is destined for Québec only if

(a)  where the shipment is delivered by the qualified corporation, the shipment is delivered and possession is taken in Québec; or

(b)  where subparagraph a does not apply, the manifest issued to the purchaser on taking possession of the shipment shows the shipment was delivered in Québec.

2006, c. 36, s. 147; 2011, c. 34, s. 79; 2017, c. 29, s. 181; 2019, c. 14, s. 333.

2017-12-07

1029.8.36.0.94. In this division,

“associated group” in a taxation year means all the corporations that meet the following conditions:

(a)  the corporations are associated with each other in the taxation year; and

(b)  each corporation is a qualified corporation for the taxation year and has an eligibility period that includes all or part of the taxation year;

“average monthly price of crude oil” in respect of a particular month in a taxation year means the arithmetic average of the daily closing values, for the particular month, on the New York Mercantile Exchange (NYMEX) of the price per barrel of West Texas Intermediate in Oklahoma in the United States (WTI-Cushing), expressed in American dollars;

“eligibility period” of a qualified corporation means the period that begins on 1 April 2006 or, if it is later, on the particular day on which the qualified corporation begins producing eligible ethanol in Québec to be sold in Québec to the holder of a collection officer’s permit issued under the Fuel Tax Act (chapter T-1) and that ends on 31 March 2018;

“eligible cellulosic ethanol” has the meaning assigned by section 1029.8.36.0.103;

“eligible ethanol” means the ethyl alcohol with the chemical formula C2H5OH (other than eligible cellulosic ethanol) produced from renewable materials to be sold as a product to be blended directly with gasoline or for use as an input in the reformulation of gasoline or the production of ethyl tertiary-butyl ether;

“eligible production of ethanol” of a qualified corporation for a particular month means the total number of litres of ethanol that corresponds to all of the qualified corporation’s shipments of eligible ethanol for the particular month;

“ethanol production unit” of a qualified corporation means all the property the qualified corporation uses in producing eligible ethanol or eligible cellulosic ethanol in Québec;

“month” means, in the case where a taxation year begins on a day in a calendar month other than the first day of that month, any period that begins on that day in a calendar month within the taxation year, other than the month in which the year ends, and that ends on the day immediately preceding that day in the calendar month that follows that month or, for the month in which the taxation year ends, on the day on which that year ends, and if there is no such immediately preceding day in the following month, on the last day of that month;

“qualified corporation” for a taxation year means a corporation that, in the year, has an establishment in Québec where it carries on a business engaged in the production of eligible ethanol, other than a corporation

(a)  that is exempt from tax for the year under Book VIII; or

(b)  that would be exempt from tax for the year under section 985, but for section 192;

“shipment of eligible ethanol” of a qualified corporation in respect of a particular month means a shipment consisting of a number of litres of eligible ethanol that the qualified corporation produces in Québec after 17 March 2011, that is sold in Québec, after that date and in the qualified corporation’s eligibility period, to the holder of a collection officer’s permit issued under the Fuel Tax Act (in this section referred to as the “purchaser”) who takes possession of the ethanol in the particular month or, where the particular month ends after the end of the qualified corporation’s eligibility period, in the part of the particular month included in the qualified corporation’s eligibility period, and that is intended for Québec.

For the purposes of the definition of “shipment of eligible ethanol” in the first paragraph, a shipment of ethanol is destined for Québec only if

(a)  where the shipment is delivered by the qualified corporation, the shipment is delivered and possession is taken in Québec; or

(b)  where subparagraph a does not apply, the manifest issued to the purchaser on taking possession of the shipment shows the shipment was delivered in Québec.

2006, c. 36, s. 147; 2011, c. 34, s. 79; 2017, c. 29, s. 181.

2011-12-09

1029.8.36.0.94. In this division,

“associated group” in a taxation year means all the corporations that meet the following conditions:

(a)  the corporations are associated with each other in the taxation year; and

(b)  each corporation is a qualified corporation for the taxation year and has an eligibility period that includes all or part of the taxation year;

“average monthly price of crude oil” in respect of a particular month in a taxation year means the arithmetic average of the daily closing values, for the particular month, on the New York Mercantile Exchange (NYMEX) of the price per barrel of West Texas Intermediate in Oklahoma in the United States (WTI-Cushing), expressed in American dollars;

“eligibility period” of a qualified corporation means the period that begins on 1 April 2006 or, if it is later, on the particular day on which the qualified corporation begins producing eligible ethanol in Québec to be sold in Québec to the holder of a collection officer’s permit issued under the Fuel Tax Act (chapter T-1) and that ends on 31 March 2018 or, if it is earlier, on the last day of the 10-year period beginning on the particular day;

“eligible cellulosic ethanol” has the meaning assigned by section 1029.8.36.0.103;

“eligible ethanol” means the ethyl alcohol with the chemical formula C2H5OH (other than eligible cellulosic ethanol) produced from renewable materials to be sold as a product to be blended directly with gasoline or for use as an input in the reformulation of gasoline or the production of ethyl tertiary-butyl ether;

“eligible production of ethanol” of a qualified corporation for a particular month means the total number of litres of ethanol that corresponds to all of the qualified corporation’s shipments of eligible ethanol for the particular month;

“ethanol production unit” of a qualified corporation means all the property the qualified corporation uses in producing eligible ethanol or eligible cellulosic ethanol in Québec;

“month” means, in the case where a taxation year begins on a day in a calendar month other than the first day of that month, any period that begins on that day in a calendar month within the taxation year, other than the month in which the year ends, and that ends on the day immediately preceding that day in the calendar month that follows that month or, for the month in which the taxation year ends, on the day on which that year ends, and if there is no such immediately preceding day in the following month, on the last day of that month;

“qualified corporation” for a taxation year means a corporation that, in the year, has an establishment in Québec where it carries on a business engaged in the production of eligible ethanol, other than a corporation

(a)  that is exempt from tax for the year under Book VIII; or

(b)  that would be exempt from tax for the year under section 985, but for section 192;

“shipment of eligible ethanol” of a qualified corporation in respect of a particular month means a shipment consisting of a number of litres of eligible ethanol that the qualified corporation produces in Québec after 17 March 2011, that is sold in Québec, after that date and in the qualified corporation’s eligibility period, to the holder of a collection officer’s permit issued under the Fuel Tax Act (in this section referred to as the “purchaser”) who takes possession of the ethanol in the particular month or, where the particular month ends after the end of the qualified corporation’s eligibility period, in the part of the particular month included in the qualified corporation’s eligibility period, and that is intended for Québec.

For the purposes of the definition of “shipment of eligible ethanol” in the first paragraph, a shipment of ethanol is destined for Québec only if

(a)  where the shipment is delivered by the qualified corporation, the shipment is delivered and possession is taken in Québec; or

(b)  where subparagraph a does not apply, the manifest issued to the purchaser on taking possession of the shipment shows the shipment was delivered in Québec.

2006, c. 36, s. 147; 2011, c. 34, s. 79.

2006-12-06

1029.8.36.0.94. In this division,

“associated group” in a taxation year means all the corporations that meet the following conditions:

(a)  the corporations are associated with each other in the taxation year; and

(b)  each corporation is a qualified corporation for the taxation year and has an eligibility period that includes all or part of the taxation year;

“average monthly price of crude oil” in respect of a particular month in a taxation year means the arithmetic average of the daily closing values, for the particular month, on the New York Mercantile Exchange (NYMEX) of the price per barrel of West Texas Intermediate in Oklahoma in the United States (WTI-Cushing), expressed in American dollars;

“eligibility period” of a qualified corporation means the period that begins on 1 April 2006 or, if it is later, on the particular day on which the qualified corporation begins producing eligible ethanol in Québec to be sold in Québec to the holder of a collection officer’s permit issued under the Fuel Tax Act (chapter T-1) and that ends on 31 March 2018 or, if it is earlier, on the last day of the 10-year period beginning on the particular day;

“eligible ethanol” means the ethyl alcohol with the chemical formula C2H5OH produced from renewable materials to be sold as a product to be blended directly with gasoline or for use as an input in the reformulation of gasoline or the making of ethyl tertiary-butyl ether;

“eligible production of ethanol” of a qualified corporation, for a particular period that is a taxation year or a part of the taxation year, means the number of litres of eligible ethanol that the qualified corporation produces in Québec in the part of the particular period that is included in its eligibility period, and that, on or before the qualified corporation’s filing-due date for the taxation year, is sold in Québec to a holder of a collection officer’s permit issued under the Fuel Tax Act or that, on that date, may reasonably be expected to be sold in Québec after that date to such a holder;

“month” means, in the case where a taxation year begins on a day in a calendar month other than the first day of that month, any period that begins on that day in a calendar month within the taxation year, other than the month in which the year ends, and that ends on the day immediately preceding that day in the calendar month that follows that month or, for the month in which the taxation year ends, on the day on which that year ends, and if there is no such immediately preceding day in the following month, on the last day of that month;

“qualified corporation” for a taxation year means a corporation that, in the year, has an establishment in Québec where it carries on a business engaged in the production of eligible ethanol, other than a corporation

(a)  that is exempt from tax for the year under Book VIII; or

(b)  that would be exempt from tax for the year under section 985, but for section 192.

For the purposes of the definition of “eligible production of ethanol” in the first paragraph, the qualified corporation is deemed to be selling its production of eligible ethanol in Québec in the order in which it carried out the production.

2006, c. 36, s. 147.