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I-3 - Taxation Act
Section 1029.8.36.140
Disposition versions
1029.8.36.140. (Repealed).
1029.8.36.140. Subject to sections 1010 to 1011, for the purposes of this division, where the Minister of Finance replaces or revokes a certificate issued to a corporation or partnership for a taxation year or fiscal period in respect of a qualified solicitation expenditure, the following rules apply:
(a) a replaced certificate is null from the time it was issued and the new certificate is deemed to have been issued at that time for that taxation year or fiscal period; 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.
