I-3 - Taxation Act

Section 965.34.3 Disposition versions

2012-05-09

965.34.3. (Repealed).

1992, c. 1, s. 144; 1993, c. 16, s. 311; 1995, c. 63, s. 261; 2004, c. 21, s. 240; 2010, c. 31, s. 175; 2012, c. 8, s. 158.

2011-04-01

965.34.3. Where a Québec business investment company has renounced an amount under section 965.31.5 in respect of a share issue, sections 38 to 40.1 of the Tax Administration Act (chapter A-6.002) apply, with the necessary modifications and without restricting their generality, for the purpose of permitting the Minister to verify or ascertain

(a)  expenses in respect of which the Québec business investment company has so renounced that amount;

(b)  the amount so renounced by the Québec business investment company in respect of those expenses;

(b.1)  any government assistance or non-government assistance, within the meaning assigned by the first paragraph of section 1029.6.0.0.1, in respect of those expenses; and

(c)  any information relating either to expenses in respect of which the Québec business investment company has renounced an amount or the amount so renounced by the Québec business investment company, or to any government assistance or non-government assistance, within the meaning assigned by the first paragraph of section 1029.6.0.0.1, in respect of those expenses.

1992, c. 1, s. 144; 1993, c. 16, s. 311; 1995, c. 63, s. 261; 2004, c. 21, s. 240; 2010, c. 31, s. 175.

2006-03-01

965.34.3. Where a Québec business investment company has renounced an amount under section 965.31.5 in respect of a share issue, sections 38 to 40.1 of the Act respecting the Ministère du Revenu (chapter M-31) apply, with the necessary modifications and without restricting their generality, for the purpose of permitting the Minister to verify or ascertain

(a)  expenses in respect of which the Québec business investment company has so renounced that amount;

(b)  the amount so renounced by the Québec business investment company in respect of those expenses;

(b.1)  any government assistance or non-government assistance, within the meaning assigned by the first paragraph of section 1029.6.0.0.1, in respect of those expenses; and

(c)  any information relating either to expenses in respect of which the Québec business investment company has renounced an amount or the amount so renounced by the Québec business investment company, or to any government assistance or non-government assistance, within the meaning assigned by the first paragraph of section 1029.6.0.0.1, in respect of those expenses.

1992, c. 1, s. 144; 1993, c. 16, s. 311; 1995, c. 63, s. 261; 2004, c. 21, s. 240.