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I-3 - Taxation Act

Section 737.18.9
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737.18.9. For the purposes of the definition of “eligible employer” in the first paragraph of section 737.18.6 and despite any provision to the contrary, a certificate that has been issued to a corporation or a partnership in respect of a recognized business is deemed to be valid until the time the certificate is revoked and it is deemed, only as of that time, not to have been issued.
2000, c. 39, s. 49; 2005, c. 23, s. 81; 2005, c. 38, s. 98; 2012, c. 8, s. 74.
737.18.9. Subject to the second paragraph, the rules set out in section 1029.8.36.0.48 apply to this Title if Investissement Québec replaces or revokes a certificate issued to a corporation or partnership in respect of a recognized business.
For the purposes of the definition of “eligible employer” in the first paragraph of section 737.18.6, the revoked certificate referred to in the first paragraph is deemed to be null at the time the certificate is revoked or, if it is later, at the time the revocation becomes effective, and is deemed not to have been issued as of that time.
2000, c. 39, s. 49; 2005, c. 23, s. 81; 2005, c. 38, s. 98.
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