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S-29.1 - Act respecting Québec business investment companies

Section 15
Disposition versions

Full text
15. The body designated under section 1 shall issue a statement to each shareholder of a company, attesting to the amount of his adjusted interest in a qualified investment or to the qualified portion of his adjusted interest in a qualified investment in a legal person operating in a business in the scientific research and experimental development sector, as determined by regulation.
For the purposes of this Act, an adjusted interest in a qualified investment is the adjusted interest in a qualified investment as determined under section 965.31.1 of the Taxation Act (chapter I-3), and the qualified portion of the adjusted interest in a qualified investment is determined under section 965.33.1 of the Taxation Act.
1985, c. 9, s. 15; 1986, c. 113, s. 6; 1991, c. 17, s. 5; 1998, c. 17, s. 64; 1999, c. 40, s. 305; 2010, c. 37, s. 135.
15. Investissement Québec shall issue a statement to each shareholder of a company, attesting to the amount of his adjusted interest in a qualified investment or to the qualified portion of his adjusted interest in a qualified investment in a legal person operating in a business in the scientific research and experimental development sector, as determined by regulation.
For the purposes of this Act, an adjusted interest in a qualified investment is the adjusted interest in a qualified investment as determined under section 965.31.1 of the Taxation Act (chapter I-3), and the qualified portion of the adjusted interest in a qualified investment is determined under section 965.33.1 of the Taxation Act.
1985, c. 9, s. 15; 1986, c. 113, s. 6; 1991, c. 17, s. 5; 1998, c. 17, s. 64; 1999, c. 40, s. 305.
15. Investissement-Québec shall issue a statement to each shareholder of a company, attesting to the amount of his adjusted interest in a qualified investment or to the qualified portion of his adjusted interest in a qualified investment in a corporation operating in a business in the scientific research and experimental development sector, as determined by regulation.
For the purposes of this Act, an adjusted interest in a qualified investment is the adjusted interest in a qualified investment as determined under section 965.31.1 of the Taxation Act (chapter I-3), and the qualified portion of the adjusted interest in a qualified investment is determined under section 965.33.1 of the Taxation Act.
1985, c. 9, s. 15; 1986, c. 113, s. 6; 1991, c. 17, s. 5; 1998, c. 17, s. 64.
15. The Société de développement industriel du Québec shall issue a statement to each shareholder of a company, attesting to the amount of his adjusted interest in a qualified investment or to the qualified portion of his adjusted interest in a qualified investment in a corporation operating in a business in the scientific research and experimental development sector, as determined by regulation.
For the purposes of this Act, an adjusted interest in a qualified investment is the adjusted interest in a qualified investment as determined under section 965.31.1 of the Taxation Act (chapter I-3), and the qualified portion of the adjusted interest in a qualified investment is determined under section 965.33.1 of the Taxation Act.
1985, c. 9, s. 15; 1986, c. 113, s. 6; 1991, c. 17, s. 5.
15. The Société de développement industriel du Québec shall issue a statement to each shareholder of a company, attesting to the amount of his adjusted interest in a qualified investment.
For the purposes of this Act, an adjusted interest in a qualified investment is the adjusted interest in a qualified investment as determined under section 965.31.1 of the Taxation Act (chapter I-3).
1985, c. 9, s. 15; 1986, c. 113, s. 6.
15. The Société de développement industriel du Québec shall issue a statement to each shareholder of a company, attesting to the amount of his share in a qualified investment.
1985, c. 9, s. 15.
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