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I-3 - Taxation Act

Section 737.18.5
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737.18.5. (Repealed).
1999, c. 83, s. 80; 2000, c. 39, s. 48; 2012, c. 8, s. 72.
737.18.5. For the purposes of section 737.18.4, where a temporary certificate issued to a qualified corporation in respect of a qualified investment fund of the qualified corporation is not replaced by a qualification certificate, on or before the qualified corporation’s filing-due date for its taxation year that includes the last day of the two-year period that begins on the reference date applicable to that fund, that temporary certificate is deemed to be revoked by the Minister of Finance in that taxation year.
1999, c. 83, s. 80; 2000, c. 39, s. 48.
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