C-8.3 - Act respecting international financial centres

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51. A person who is a corporation operating an international financial centre in a taxation year, a member of a partnership at the end of a fiscal period of the partnership that ends in a taxation year and during which the partnership operates such a centre, or an individual entitled, for a taxation year, to a deduction in computing the individual’s taxable income under section 65 or 71, shall enclose with the fiscal return required to be filed by the person for the year under section 1000 of the Taxation Act (chapter I-3) a copy of the certificate that, if the person is that corporation or that member, is referred to in section 12 and was issued for the year in respect of the person or for the fiscal period in respect of the partnership or, if the person is that individual, is referred to in section 19, as it read before being repealed, section 20 or section 3.5 of Schedule E to the Act respecting the sectoral parameters of certain fiscal measures (chapter P-5.1) and was issued for the year in respect of the individual.
1999, c. 86, s. 51; 2005, c. 23, s. 11; 2012, c. 1, s. 52.
51. A person who, in a taxation year, is a corporation operating an international financial centre, or a member of a partnership that, at the end of a fiscal period of the partnership ending in that year, operates such a centre, or an individual entitled to a deduction for the year in computing the individual’s taxable income under section 65 or 71 shall enclose with the fiscal return required to be filed by the person for the year under section 1000 of the Taxation Act (chapter I‐3) a copy of the certificate that, where the person is that corporation or member, was issued for the year in respect of the person or partnership under section 12 or, where the person is that individual, that was issued for the year in respect of the individual under section 19 or 20.
1999, c. 86, s. 51; 2005, c. 23, s. 11.
51. A person who, in a taxation year, is a corporation operating an international financial centre, or a member of a partnership that, at the end of a fiscal period of the partnership ending in that year, operates such a centre, or an individual entitled to a deduction for the year in computing the individual’s taxable income under section 65 or 71 shall enclose with the fiscal return required to be filed by the person for the year under section 1000 of the Taxation Act (chapter I‐3) a copy of the certificate that, where the person is that corporation or member, was issued for the year in respect of the person or partnership under section 12 or, where the person is that individual, that was issued for the year in respect of the individual under any of sections 19 to 21.
1999, c. 86, s. 51.