C-8.3 - Act respecting international financial centres

Section 104 Disposition versions

2012-03-05

104. The Minister is deemed to have issued, pursuant to section 15, a qualification certificate, valid at any particular time, to a corporation or a partnership in respect of one of its employees where the employee

(1)  was an employee of the corporation or partnership on 31 December 1999; and

(2)  held a valid certificate issued to the corporation or partnership in respect of the employee for the taxation year 1999 and each subsequent taxation year ending before the particular time, pursuant to section 20 or 21, as it read before being repealed.

1999, c. 86, s. 104; 2004, c. 21, s. 27; 2005, c. 23, s. 19; 2012, c. 1, s. 59.

2005-06-17

104. The Minister is deemed to have issued, pursuant to section 14 or 15, a qualification certificate, valid at any particular time, to a corporation or partnership in respect of one of its employees where the employee

(1)  was an employee of the corporation or partnership on 31 December 1999 or, as the case may be, was working on that date for the person or partnership referred to in subparagraph a of subparagraph 2 of the first paragraph of section 66 in respect of the employee; and

(2)  was holding a valid certificate issued to the corporation or partnership in respect of the employee for the taxation year 1999 and each subsequent taxation year ending before the particular time, pursuant to section 19, in the case of section 14, or pursuant to section 20, or section 21 as it read before being repealed, in the case of section 15.

1999, c. 86, s. 104; 2004, c. 21, s. 27; 2005, c. 23, s. 19.

2004-11-03

104. The Minister is deemed to have issued, pursuant to section 14 or 15, a qualification certificate, valid at any particular time, to a corporation or partnership in respect of one of its employees where the employee

(1)  was an employee of the corporation or partnership on 31 December 1999 or, as the case may be, was working on that date for the person or partnership referred to in subparagraph a of subparagraph 2 of the first paragraph of section 66 in respect of the employee; and

(2)  was holding a valid certificate issued to the corporation or partnership in respect of the employee for the taxation year 1999 and each subsequent taxation year ending before the particular time, pursuant to section 19, in the case of section 14, or pursuant to section 20 or 21, in the case of section 15.

1999, c. 86, s. 104; 2004, c. 21, s. 27.

1999-12-20

104. The Minister is deemed to have issued, pursuant to section 14 or 15, a qualification certificate, valid at any particular time, to a corporation or partnership in respect of one of its employees where the employee

(1)  was in the employ of the corporation or partnership on 31 December 1999 or, as the case may be, was working on that date for the person or partnership referred to in subparagraph a of subparagraph 2 of the first paragraph of section 66 in respect of the employee ; and

(2)  was holding a valid certificate issued to the corporation or partnership in respect of the employee for the taxation year 1999 and each subsequent taxation year ending before the particular time, pursuant to section 19, in the case of section 14, or pursuant to section 20 or 21, in the case of section 15.

1999, c. 86, s. 104.