C-8.3 - Act respecting international financial centres

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7.2. A qualified international financial transaction does not include such a transaction carried out by a corporation under a contract in respect of which a qualification certificate, certifying that the contract is an eligible contract for the purposes of Division II. of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act (chapter I‐3), has been issued to the corporation.
2006, c. 13, s. 6.