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S-29.1 - Act respecting Québec business investment companies

Section 11
Disposition versions

Full text
11. A company shall make a qualified investment contemplated in section 12 to enable its shareholders to avail themselves of the tax benefits provided in the Taxation Act (chapter I-3) in respect of a company.
The amount of a qualified investment shall be established by regulation of the Government.
1985, c. 9, s. 11; 1989, c. 72, s. 7; 1999, c. 83, s. 298.
11. A company shall make a qualified investment contemplated in section 12.2 or 12.3 to enable its shareholders to avail themselves of the tax benefits provided in the Taxation Act (chapter I-3) in respect of a company.
The amount of a qualified investment shall be established by regulation of the Government.
1985, c. 9, s. 11; 1989, c. 72, s. 7.
11. A company shall make a qualified investment to enable its shareholders to avail themselves of the tax benefits provided in the Taxation Act (chapter I-3) in respect of a company.
1985, c. 9, s. 11.
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